UDC 005.332.4:339.17
 
BARABASH Nataliia,
Ph.D., associate professor of the Department of Financial Analysis and Audit
of Kyiv National University of Trade and Economics
 
RIPA Tetiana,
Postgraduate of the Department of Financial Analysis and Audit
of Kyiv National University of Trade and Economics 

AUDIT ASSESSMENT OF THE COMPETITIVENESS
OF TRADE ENTERPRISES 

The article investigates the importance and justifies the necessity of assessing the competitiveness of trade enterprises. The main provisions of the methodology of its evaluation in the audit system are presented. The rankings of trade enterprises are determined by means of the integral indicator of the economic growth rate, the integral estimation of the distance from the standard of the individual factors of the financial condition, and also on the basis of calculation of the operating leverage indicator.
 
Keywords: trade enterprise, economic activity, competitiveness, audit, analytical procedures, profitability, liquidity, financial sustainability.
 
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