ANALYTICAL PROCEDURES OF THE AUDIT OF THE EFFICIENCY OF NETWORK RETAILERS

The article examines the peculiarities and specifics of the audit of the effectiveness of network retailers, which has a different goal, task, system of indicators and procedures than a traditional audit. The need to use special analytical procedures in this type of audit, which are much broader than those stipulated by the international audit standard 520 «Analytical Procedures», is substantiated. The place and role of analytical procedures in the process of auditing the effectiveness of the activities of network retailers is defined. The effectiveness of the activity of a network retailer is determined by a complex of vectors (strategic, financial, customer, business processes, development and improvement) and is characterized by an extensive system of financial and non-financial indicators. A system of special indicators is proposed in the article for each of the efficiency vectors of network retailers. The combination of indicators characterizing various vectors of the effectiveness of network retailers allows for the formation of a balanced system of indicators, which further enhances the value of intangible assets such as knowledge, experience, strong connections with business partners and customers, innovative culture, strategic views and rapid transformational ability. entrepreneurial activity of the owners. In the process of performance audit, it is necessary to determine the value of these indicators, evaluate their dynamics, form and apply criteria for their interpretation, which requires the expansion and improvement of analytical procedures for auditing the performance of network retailers.