One of the important areas of action in Ukraine is the restoration of the sphere of activity of hotels with the reduction of restrictions after COVID-19 in the conditions of the russian federation's war against Ukraine. Using the experience of hotels in other countries will be useful in restoring the tourism industry in Ukraine. Disadvantages in the operation of hotels arise from the fact that management decisions are sometimes made intuitively, modern innovative management methods, such as SWOT analysis, are not used. The object of the research is the influence of the owner and management on the review of the business strategy in the critical use of the hotel's capabilities with the help of SWOT analysis. The problem of improving business management was solved at the stage of considering options for improving the hotel's operations. The results were to show the chance of choosing the optimal business strategy when systematically considering options for management decisions regarding the future of the hotel using SWOT analysis techniques. When applying a SWOT analysis, the weaknesses and strengths of the hotel are modeled; but it requires special statistical knowledge. In the paper, based on the processing of studied of the hospitality industry, examples of SWOT analysis experience for the implementation of business strategy by hotels in countries with a developed tourism market are indicated. Consolidated information is formed on the components of a SWOT analysis of a hotel business strategy according to the authors' proposals. The process of SWOT analysis in improving the activity of Ukrainian hotels at the stage of planning and implementation of strategic directions is revealed. The formation of an information base is outlined with an integrated approach in the process of implementation. Organizational measures for implementing the hotel strategy according to SWOT analysis are indicated. Conclusions are drawn and directions for further research are shown. The obtained results are the process of making management decisions based on a set of market data, which determines the application of a certain sequence of recognized stages (algorithm). A SWOT analysis, which was prepared by eliminating all the ideas of the participants and ranking them in order of importance, will combine a large problem into a report that is more understandable to individuals and must be put into practice by them.

The solution to the problem of efficient use of water resources is largely based on reliable information about the state and dynamic movement of water resources during the calendar year both for individual water users and for Ukraine as a whole. To do this the legislator has applied a systematic approach to the reflection of water volumes: sets the volume of water inflow, namely, water intake / output, the amount of water actually used per year, transferred annual volumes of water and water losses, and drainage, i.e. return (wastewater) of various degrees of purification. Such data are summarized by collation the information from water users in river basins in the form of № 2TP-vodhosp (annual). The dominant requirements for streamlining information on water use by water users whose activities are related to water intake and / or use, discharge of return (waste) water and pollutants are identified: sources of water supply / water use; certain permits for special water use; limits of conditions for wastewater discharge; water use limits; compliance with the actual use of water for these needs. It was investigated the nature of information support of water use through the consideration of its accounting and reporting as a component of the state accounting of water use and the organizational principles of such accounting were determined. The classification of the forms of administrative reporting on the activities of water users is given. The essence of responsibilities of water users for the formation of data on the collection, use, transfer, loss of water and sewerage as a water user’s fulfillment of his obligations on state accounting of water use through elaboration of the content of the form of state accounting of water use by the form of № 2TP-vodhosp (annual). The requirements of normative legal acts on filling in the Report, the content of the Report form (22 items in total), the basis of information of three tables of the Report, the connection of the Report with the tax system, the comparative analysis of the content of Reports of different times research were traced; the conclusions from the conducted research are formulated and the directions of further research are outlined.

На основі синтезу тематики внутрішнього контролю у провідному науково-виробничому виданні України, врахуванні вимог актуальних нормативно-правових актів щодо основ внутрішнього контролю, запропоновано перелік фундаментальних засад до організації внутрішнього контролю, здійснено їх класифікацію за інтегрованою концепцією внутрішнього контролю (моделлю COSO).

No abstract

Compliance with relevant regulations is the basis of the professional activities of auditors. Users of financial statements require the auditor to conduct quality audit. The auditor’s opinion on the reliability of the financial statements of the group is based on the application of appropriate audit approaches, based both on audit practice and audit standards, and insist on compliance with recognized audit requirements. The aim of the article is to highlight the content of the main rules for an independent auditor to audit the financial statements of a group using the requirements of the modern regulatory framework, in particular International Standard of Auditing (ISA) 600. The essence of the main rules of an independent auditor conducting an audit of a group’s financial statements using the requirements of the modern regulatory framework, in particular ISA 600, is disclosed. The need for regulation of an audit of a group’s consolidated financial statements is formulated, the content and important provisions of the requirements of a professional standard ISA 600 “Special Considerations – Audits of group financial statements (including the work of component auditors)”. Interpretation of the requirements of ISA 600 for acceptance and continuation of the assignment, the role of the auditor’s assessment of distortions during the audit, audit activities to prevent, detect and combat fraud in the group, the obligation to use the component of the level of distortion by the auditor is given. The author’s vision of the special provisions of the audits of the financial statements of the group is indicated, the sequence of advancing audit procedures in the implementation of the special provisions of the audits, including the work of the component auditors, and the directions for further research are shown.  Conclusions. The responsibility of the auditor and the component auditor is envisaged, and atypical relevant measures are required in response to challenges; the auditor deals with complex structures, the information of the component auditors must be taken into account. ISA 600 is connected with other audit standards, it regulates a number of requirements with the aim of conducting a quality audit of the group financial statements: from the responsibility of the auditor, accepting and continuing the assignment, developing a general audit strategy and plan, understanding of the component auditor, communicating information to the group’s management personnel and those who endowed with high authority at the group level, etc. documentation. The peremptory question of ISA 600 is determining whether he should act as an auditor of the group financial statements, that is, reasonably refuse or accept the assignment; and if accepted and continued, the task if he acts as an auditor of the group financial statements: communication of clear information to the component auditors on the volume and time of their work with financial information relating to the components and the actual results obtained by them; obtaining sufficient audit evidence in sufficient amounts on the financial information of the components and the consolidation process to express an opinion that the group’s financial statements have been prepared in all material respects in accordance with the applicable financial reporting framework.