Fonte: Revista Turismo Estudos e Práticas - RTEP/UERN; No. 5 (2020): Geplat: Caderno Suplementar; 1-12
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Resumo: In crisis conditions, the implementation of entrepreneurial activity, undoubtedly, is based on the increasing role of financial statements, for the purpose of independent assessment, an audit is of relevance. This study is devoted to the current topic of auditing the financial statements of commercial organizations, since the conduct of an audit is important in the implementation of contractual relations between organizations and credit institutions. The reliability of financial statements is confirmed by the auditor, which facilitates financial relations between the subjects of contractual relations. The purpose of the study is to conduct an audit of the organization, identify the most vulnerable spots and make recommendations for improving the financial position of the organization in an economically unstable environment.
