THEORETICAL ESSENCE OF BUSINESS ENTITIES FOREIGN ECONOMIC ACTIVITY AUDIT

The growth of business activity foreign economic entities leads to an increase in illegal transactions. Accordingly, there is a need for greater control over the international activities enterprises. This can be exercised both at state level and entity through audit. A comprehensive audit system transactions should solve problem tax base export-import Incorrect determination understatement amounts, which decrease country's financial security. Negative consequences due unconfirmed caused form fines distortions indicators lead confidence company by users information investors buyers. Therefore, issues auditing are relevant improving security entity. purpose article study theoretical methodological approaches organization entities' To achieve this goal, scientific abstraction, dialectical, logical generalization, analysis, synthesis, induction, deduction were used. main results study: 1) based on comparative several sources, it established that today three types activity: domestic, independent foreign, state; 2) systematized tasks, so essential each activity; 3) growing demand audits, result opinion because has most positive impact company's image its development level. Conclusions: ongoing process, includes components: internal current transactions, primary obtain reliable complete statements make sound management decisions; external during enterprise, is, one hand, activity, other - avoid potential penalties and, consequently, ; audit, constant correctness accrual payment taxes subjects activity. Carrying out full-fledged requires monitoring various factors affect emergence risks