AUDIT OF BUSINESS PARTNERSHIP OF SUBJECTS AT THE FRANCHISING TOURIST NETWORK

Based on the determination of the importance of the reliability of financial information for making management decisions and the essence of public interest, were defined the certain users of financial information of the franchising tourist network. It was established that the only way to guarantee the long-term and effective business partnership between the subjects of the franchising tourist network, as well as to ensure the necessary level of financial security is to conduct an audit of business partnership in the form of external and internal audit.