UDC 657.6

Authors

Menshikova E.V., Egorova I.S.

Abstract

The article highlights the theoretical approaches to the essence of services related to audit activities. The main types of services related to audit activities are presented and it is established that the types of other services related to the audit can be diversified, but this is permissible subject to a number of criteria. As part of the study, it was concluded that the services associated with audit activities play a significant role in ensuring the effective financial activity of an economic entity. These services contribute not only to the organization of flawless activities, but also help to increase the value of the enterprise in the eyes of potential investors by positioning itself as a reliable counterparty. High performance of services related to audit activities is due to an independent approach to their provision and focus on the strict implementation of all legislative norms.

Keywords

audit, services, audit related services, other services related to audit activities, efficiency.