Audit and economical analysis



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complex. financial analaysis 2020-21.

Analysis Principles

Principles

Classification

The principle of the public interest approach

Classifies the economic, social, ecological and international policies and laws of the state in assessing economic events, the results of economic processes.

Science

Based on the theory of dialectical knowledge, it should take into account the requirements of economic laws of production development, to take into account the achievements of science and technology, best practices and the most advanced methods of economic research

Systematicity

The object being studied is a complex dynamic system and it should be considered that it consists of a number of small elements and their interconnection

Commitment

Requires detailed study of all the units, links and aspects of the object being analyzed and their interrelationships

Objectivity, accuracy and reliability

Reliable and verified analysis, which reflects the truth, should be based on reliable, verified and realistic information. Only then will the analysis be appropriate. That is why it is necessary to constantly improve the accounting, control (audit) at the enterprise

Impact

The analysis indicates that the direct intervention of the production process with its results should have a direct impact on the detection of reserves and errors and omissions

Planning

In accordance with this principle, the planning of the analytical work undertaken at enterprises indicates that it should be distributed among the implementers and monitored

Efficiency

It means that the cost of the analysis should be multiplied several times

Operativity

This principle requires clear and expeditious economic analysis, decision making and implementation

Democratic

It requires broad public participation in the analysis and involvement of the general public in the analysis of the results of the analysis


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