Financial leverages of unshadowing of economy

Yevhen Yevhenovych Ionin


The basic directions of financial leverages use for unshadowing of Ukrainian economy are formulated. It has been shown the necessity to research issues which relate to the peculiarities of the implementation of analytical procedures of audit into the national practice with the aim of legalization of financial flows, anti-fraud and, in general, the development of the public audit. It has been studied the possibility of effective use of analytical audit procedures as a form of financial control in the implementation of policies for business legalization. It has been proved the necessity of streamlining terminology of analytical indicators in national and international accounting standards for use in auditing. The possible threats oftermination of the company activity based on financial indicators as the most important ones: the net assets and net current assets in conjunction with the legal framework of Ukraine and officially operating techniques of financial analysis have been investigated in the article.


financial leverage; financial flows; financial control; audit; analytical procedures; net assets; working capital; unshadowing of the economy

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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