ECONOMIC CONTENT OF INNOVATION AS AN OBJECT OF ANALYSIS AND AUDIT

The article examines modern views of scientists on the essence of the concept of «innovation» and the relationship with economic development. The issues of regulatory regulation of innovations and innovation activities, as well as their approaches and evaluation at the level of economic entities are raised. Particular attention is paid to the dependence of changes in the level of profit of the enterprise after the introduction of innovations and what factors can influence it. The author's approach to the content of innovation as an object of analysis and audit is offered, as well as a step-by-step vision of the innovation process.