AUDIT OF THE FINANCIAL STABILITY OF ENTERPRISES UNDER MARTIAL LAW

Abstract

The article examines the features of auditing the financial stability of enterprises in martial law, considers the main methods of assessing the financial condition and identifies approaches to improving the efficiency of the audit process. It is substantiated that the audit of financial stability plays an important role in determining the ability of enterprises to maintain solvency, effectively manage financial resources and withstand crisis challenges, which makes it a necessary tool for assessing and minimizing risks in martial law. Modern scientific approaches to defining the concept of financial stability of enterprises, which includes liquidity, solvency, financial independence, efficiency of resource use and the ability to adapt to crisis conditions, are considered. The article defines the main tasks of auditing the financial stability of enterprises under martial law, proves that the audit allows to assess the current financial condition, identify threats and develop measures to minimize the consequences of the crisis. The main stages of the audit of financial stability are summarized, including preparatory analysis, diagnostics of the financial condition, assessment of the impact of military risks and formation of the audit report. Particular attention is paid to the study of various analysis methods used in the audit process, in particular: stress testing, SWOT analysis, factor analysis of coefficient analysis and others, which allow to assess financial risks and develop anti-crisis measures. It is concluded that the audit of the financial stability of enterprises in martial law conditions faces a number of serious problems, the main of which is the high level of uncertainty and instability of the economic environment. The results of the study indicate the need to adapt traditional audit methods to martial law conditions, in particular, taking into account macroeconomic changes, currency fluctuations, reduced access to financing and the risk of counterparty insolvency. Ways to improve the quality of the audit are proposed, including improving analytical methods, implementing digital technologies and strengthening cooperation with state regulators. The conclusions obtained may be useful for improving the methodology for auditing the financial stability of enterprises in crisis conditions.