Efficiency assessment and its control as a type of services provided by auditors for economic entities of the commercial sector

Abstract

The article is devoted to the consideration of the problems of evaluating and controlling the effectiveness of commercial sector organizations, as well as the possibilities of their implementation both within the framework of control measures conducted by the Accounts Chamber of the Russian Federation, and within the framework of mandatory audit and other tasks that provide confidence, other than audits and reviews of past periods conducted by audit organizations and individual auditors.