Analytical support of audit of investment projects

Abstract

Introduction. The study was proposed to analyze key performance indicators used in the evaluation of investment projects and implementation of common methodological approach to the audit of investment projects that will enable the auditor to conduct an effective audit procedures in the evaluation of investment projects.

Prospects for further research in this direction is to develop an effective system of implementation of instructional techniques and audit procedures for the correctness of reflection and unrealized gains on investment projects.

Purpose. The purpose of the article is to determine the main directions of the valuation techniques and investment to improve analytical support audit of investment projects.

Method. The study of the topic used as conventional and special methods of structural and logical methods, qualitative analysis and synthesis – for the study of contemporary theories and works of local and foreign scientists; special methods of statistical, financial and economic analysis – in the evaluation of investment projects; expert methods – to assess priorities when choosing the key performance indicators of investment projects; abstract logical methods – theoretical generalizations and drawing conclusions on analytical support audit of investment projects.

Result. Methodical approach to building high-quality analytical support audit of investment projects that will enable the safe development of the project with the highest expected economic effect.