Audit and economical analysis

Table 235

The main forms of financial reporting and economic vulnerability analysis

№	Financial Reporting Forms	Analysis trends
1	Accounting Balance	- process analysis, - financial capacity analysis; - accounting balance liquidity analysis - financial coefficients and solvency analysis; - financial stability analysis; - activity analysis, stability analysis; - complex assessment of the political situation.
2	Financial Statements	- human activity analysis; - the analysis of the continuity of the financial cycle; - analysis of financial results and their dynamics; - cost analysis; - analysis of profit dynamics; - international analysis; - financial leverage analysis.
4	Cash Flow Analysis	- cash flow analysis from operational, investment and financial operations.
5	Private Equity Report	- analysis of the financing of actives; - analysis of private equity and its composition; - analysis of the status and effectiveness of assets.
	Applications to the financial statements	- analysis of informing and creditor liabilities; - capital and its structural analysis; - analysis of basic tools and their condition, efficiency; - evaluation of production capacity and utilization level.

On the analytical basis (based on the financial reports), it is possible to indicate the following reasons for economic maladaptation:

1. Factors related to the financial condition of the enterprise (incongruity of payments, liquidity, working capital financing, financial uncertainty)

2. Factors associated with changes in the financial status of the enterprise (financial efficiency, low profitability or other factors that reflect various aspects of the financial position and changes in the financial position of the enterprise (structure of the cash flow, the state and behavior of the main instruments, the structure of the private equity, the status of accounts receivable and creditor liability).

This aspect is consistent with the composition and content of the financial reporting forms and covers them fully.