THEORETICAL PRINCIPLES OF AUDIT OF OPERATING ACTIVITY IN TRADE ENTERPRISES

Subject of work: theoretical and methodical positions in relation to realization of audit of efficiency of operating activity of trade enterprises. Aim: to expose essence and maintenance of audit of efficiency of operating activity of trade enterprises. Methodology: research is based on the theory of scientific cognition, approach of the systems to the considered problems, study of their intercommunication and development. Results of work: essence and maintenance of audit of efficiency of operating activity in trade enterprises are exposed. Industry of application: the results of this research can be used in activity of enterprises of trade, auditing firms and public institutions of Ukraine, in an educational process at teaching of registration disciplines Conclusions: the audit of efficiency of operating activity can be defined as a process of forming of professional independent judgement in relation to an economy, productivity, effectiveness and technological efficiency of operating activity.