Financial Analytics: Science and Experience

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Referativny Zhurnal VINITI RAS
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Financial Analytics: Science and Experience

27(69) - 2011 July

Methods of auditing financial position of an organization with allowance for the stage of its lifecycle analyzed for construction firm

Vol. 4, Iss. 27, JULY 2011

Available online: 14 July 2011

Subject Heading: FINANCIAL STABILITY OF THE ORGANIZATION

JEL Classification:

Ponomareva N.I. doctor of economics, associate professor, Taganrog institute of administration and economics
kn_nataly@mail.ru

Lunochkina E.A. postgraduate student, Finance university under the Government of the Russian Federation
e_lunochkina@mail.ru

Contributors consider finance analysis as the important direction of auditorial checking. During audit, an auditor should estimate the ability of a company to go on its day-to-day activities in the foreseeable future, i.e. compliance of prepared financial statements with going concern principle. The key aspect of auditing financial position of a company is analysis of existing and potential risks. The authors investigate approaches to the analysis of the existing and potential risks taking into account the stage of the life cycle of company.

Keywords: financial, position, lifecycle, organization, risk, going concern

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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