COORDINATION OF the SYSTEM OF UNDISTRIBUTED PROFIT USE AUDITS BY TOURISM ENTERPRISES: METHODICAL APPROACH
This paper tries to apply a methodical approach to the coordination of the system of the undistributed profits use audits to organize an effective internal control mechanism, which allows to evaluate the quality of financial information in terms of formation and use of profits with a sufficient degree of reliability. The results of this study will be useful to commercial organizations in the sphere of tourism not audited mandatory, because the owners are often have no opportunity to verify independently the legality and correctness of the reported data due to the lack of relevant experience and knowledge.