UDC 657.1

Authors

Glazkova G.V., Balabina S.V.

Abstract

The article analyzes the essence of strategic audit and its specific features. The features of the energy industry enterprises and their influence on the development of strategic audit techniques and methods are determined. The tasks and directions of the strategic audit of enterprises in the energy sector are substantiated.

Keywords

strategic audit, business risk, accounting (financial) statements, enterprise, energy audit, energy efficiency, energy conservation.