METHODOLOGICAL BASES OF FINANCIAL ANALYSIS IN THE WORK OF AN AUDITOR

Zhuk V.M., Vasylishyn S.I., Nezhyd Yu.S. Methodological foundations of financial analysis in the work of an auditor: a practical guide. Kyiv: VIPO LLC, 2025. 371 p.

This practical guide reveals the methodological foundations of financial analysis in the work of an auditor. It considers methods for analyzing the assets and capital of an enterprise and examines the structure of their sources. It provides practical approaches to assessing the liquidity, solvency, financial stability, and probability of bankruptcy of an enterprise. Methods for analyzing cash flows, business activity, and financial results, in particular profitability, are outlined. The guide is focused on the practical application of financial analysis results to ensure the effective functioning of enterprises.

The publication will be useful for accountants, financiers, auditors, researchers, teachers, and students of higher education institutions.