DEVELOPMENT OF THE INFORMATION SUPPORT OF COMPANY GROUPFINANCIAL REPORTING AUDIT
In the current environment, more and more enterprises choose the holding structure as the most efficient functioning model in the current economic realities. At the same time, due to the lack of a correct legislative base, which formalizes the activity of this group of business entities, more and more questions arise when analyzing the results of the functioning of such companies. The activity of an auditor in diagnosing a group of companies is directly related to the processing and analysis of large amounts of information. This situation causes the emergence of various kinds of problems associated with an increase in the complexity of work due to the need to analyze the reports of both the individual components of the group and the consolidated statements as a whole, as well as possible distortions that entail a decrease in the validity and adequacy of the auditor’s findings. The article presents an analysis of elements of information support for an audit of a group of companies from the standpoint of the sources of their involvement, the main purpose of which was the creation of an adequate mechanism to systematize documentation for further work, and an inventory list of information received from the audited entity was proposed. The proposed document will significantly improve the transparency of the audit for all interested parties, as well as strengthen operational control within the framework of the procedure presented at all stages of its implementation, improve the validity and adequacy of the auditor’s findings.