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Information × Registration Number 0225U001929, (0120U102356) , R & D reports Title Theoretical, methodological and organizational aspects of audit and analysis: problems and ways of their solution popup.stage_title Теоретико-методологічні та організаційні аспекти аудиту й аналізу: проблеми і шляхи їх вирішення Head Chubai Volodymyr M, Кандидат економічних наук Registration Date 11-02-2025 Organization Lviv Polytechnic National University popup.description1 Improvement of methodology of audit and analysis of business entities, and the formation of tools for diagnostics of quality of enterprise development and the impact of the environment on it popup.description2 The research study is aimed at improving the methodology of auditing and analyzing the activities of business entities, particularly in assessing the risk of corporate bankruptcy and identifying fraudulent practices in entrepreneurial activities. Additionally, it addresses the enhancement of diagnostic tools for evaluating various parameters and indicators that reflect, among other aspects, the quality of enterprise development and the influence of internal and external environments on it. The study examines the concepts of "bankruptcy" and "financial-economic fraud" from the perspective of both domestic and international scientific thought and practice. It analyzes the advantages and disadvantages of various national and foreign models for assessing the probability of business bankruptcy. An adaptive model for assessing the level of bankruptcy risk has been developed, taking into account the influence of factors from the internal, meso-, macro-, and global environments. Furthermore, the methodology for detecting concealment of actual bankruptcy has been refined, including a systematic of indicators that can signal such concealment. The study also improves the methodology for identifying and analyzing different types of financial-economic fraud in enterprises, proposing criteria to distinguish fraud from errors. This distinction enables auditors to more precisely determine the nature of misstatements, supports the selection of additional audit procedures, and facilitates the formulation of an appropriate audit opinion. The research advances the methodology for financial condition analysis, identifying shortcomings in existing approaches and practices. It explores how these deficiencies affect managerial decisions made by users of financial and analytical information and proposes recommendations to improve the quality of financial analysis. Product Description popup.authors Vintoniak Adriana A. Zhyrnova Arina O. Zavoritnii Mykola V. Kril Andrii Yu. Malankevych Vitalii M. Stetsiuk Olha Ya. popup.nrat_date 2025-02-11 Close