AUDIT ASSESSMENT OF THE COMPANY’S BANKRUPTCY POSSIBILITY AFTER FINANCIAL CRISIS

Abstract

The article is devoted to the study of the audit of the probability of bankruptcy of enterprises in the conditions of the financial crisis. Unfinished bankruptcy procedures associated with external factors, for which the enterprise is almost impossible to influence or this effect is very weak. Losses from bankrupt enterprises are felt not only by its employees, counterparties, shareholders, but also by the state in the form of a decrease in money circulation, violation of the principles of crediting and repayment of debts, redistribution of taxes on other economic entities. The purpose of the article is to analyze the methods of auditing the probability of bankruptcy in demand in the world practice and to clarify their main disadvantages and advantages.