Исследование сущности аудита бизнеса и методологический подход к структуризации его объектов

The essence of business audit is studied and its main objects are identified. There is proposed the author definition of concept "business audit" and the methodological approach to structuring its audited objects based on pointing out three hierarchical levels: 1) business regulations and its management reporting (for instance, social, tax, integrated, strategic etc.), 2) Objects having an influence on business performance, 3) Objects as a complex of business operations, events of economic activity, business processes reflected in accounting and analytical system of a business. Specifying the definition of concept "business audit" and developing the methodological approach to structuring its objects widen theoretic understanding about this kind of audit.