Abstract: The object of this research is the concept of restructuring, which in the conditions of crisis in the European Union is positioned as an instrument for its overcoming and the procedure for its verification by the auditor. The subject of this research is a range of question associated on the peculiarities of positioning of the concept of restructuring in the EU. The article analyzes the criteria for insolvency and tests for the presence of the signs of insolvency according to the national legislation of the EU jurisdiction based on the typical crisis process. The author introduces the definition of the concept of restructuring, its framework and elements. The recommendations of the European Commission on overcoming crisis situations and insolvency of companies are provided; the principles of preventive concept of restructuring are analyzed; the auditor’s procedures pertaining to the concept of restructuring are formulated. The research methodology relies on the fundamental provisions presented in the works of foreign scholars. The main conclusions are as follows: the responsibility of the corporate management in a number of EU member-states includes verification of compliance with the established criteria of insolvency on the regular basis; for this, it is necessary to submit the report to regulatory authorities on the current state of the company and decision on overcoming the crisis, usually in the form of the concept of restructuring approved by the auditor. The scientific novelty of this research consists in: 1) generalization of legal regulation of the criteria of insolvency in the EU member-states, tests for the presence of the signs of insolvency, responsibility of corporate management, outline of the restructuring plan; 2) positioning of the concept of restructuring, formulation of definition of the concept of restructuring, its framework and elements; 3) analysis of the principles of the preventive concept of restructuring of the European Commission; 4) development of audit procedures concerning the concept of restructuring.

Abstract: The object of the research is the development of pre-investment analysis of a company (due diligence) and tax due diligence as the subdivision of such analysis as well as their ole on the merger/take-over market. The subject of the resaerch is a series of theoretical and practical issues aimed at increasing the quality and efficiency of due diligence procedures. In her research Sinkina has analyzed the legal origin and today's approaches to due diligence and described the process, structure and contents of due diligence. The author also describes the methods and procedures of due diligence and advantanges of the integrated model. Special attention is paid to the arrangement of tax due diligence and presentation of 'tax opinion'. The methodological basis of the research involves fundamental provisions presented in Russian and foreign researches. in her research Sinkina has used the systems approach to studying the aforesaid issues as well as general and specific research methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis and grouping. The main conclusions of the research are the following. Due diligence has two definitions. First of all, it is assessment of risks and opportunities associated with a proposed transaction to be performed on the merger/take-over market. Secondly, it is the standard of due care required for certain operations. In both cases, due diligence is the analysis of the accuracy of information regarding future investment or decision and assessment of the future potential of a business transaction. Due diligence analysis can be applied to various spheres. However, tax due diligence is crucial for creating an image of a potential target company. One of the reasons of unsuccessful and failed transactions on the merger/take-over market in Russia and foreign states is ignoration of pre-investment analysis. The scientific novelty of the research is caused by the fact that the author of the article justifies a number of recommendations for making a successful transaction: 
1. to conduct a thorough integrated pre-investment research, 
2. to pay due attention to tax due diligence, 
3. to provide access to the virtual 'data room' for consultants so that they can collect information about their object of analysis, 
4. to keep in mind that the time spent on due diligence is directly proportional to the efficiency and productivity of analysis; 
5. to provide a detailed SWOT analysis of a business transaction based on the results of due diligence, SWOT analysis is being made from the points of view of different disciplines which should create the basis for the executive deicision making process. The author of the article agrees to many researchers that there is a growing need for special standartization of due diligence and tax due diligence as the basis for the risk-oriented approach used in audit.  The author also makes a suggestion that the transition of Russia to international audit standards in January 1, 2018 shall increase the quality of due diligence as a result of involvement of specialists from different spheres without auditors and consequently reduce the expenses of such analysis which is especially important in the pre-investment period. 

Abstract: Object of research is formation of the system of the balanced indicators (SBI) as instrument of providing economic security of activity of the enterprise. Set of the theoretical and practical questions directed to increase of efficiency and providing economic security of activity of the enterprise acts as an object of research. In work as the author emergence and development of the concept of the SBI, types (generations) of the SBI, the applied special software of the SBI are analysed. The structure of the SBI and the maintenance of her indicators, the card and a matrix of the SBI are given. Features of application of the SBI in audit are unveiled. The special attention is paid to the SBI as to the instrument of communication in the course of implementation of transactions on merges and absorption. The fundamental provisions submitted in works of the Russian and foreign scientists have formed a methodological basis of research. In work system approach to the studied problems, and also general scientific and special methods of research are used: scientific abstraction, analysis and synthesis, induction and deduction, comparative analysis, group. The main conclusions of the conducted research are the following positions. The companies in the Russian market often face need to increase of competitiveness and stability of activity, by change of a control system of productivity and control. As one of tools it is possible to recommend the project of introduction of the SBI allowing to transfer strategy to the card and a matrix of the SBI and to reach break in management of efficiency. The SBI estimates efficiency of activity of business by means of the balanced combination of a financial and non-financial performance, proceeding from the following four prospects: finance, buyers, internal business processes, training and growth (employees). Scientific novelty of research consists in justification of a number of recommendations for successful implementation of the sBI  project:1. definition of mission, vision, strategy of business activity;2. the choice like (generation) of the SBI, four - or two-perspective model;3. creation of cause and effect model (SBI card) on the basis of interrelation of mission, vision, strategy with four (finance, buyers, internal business processes, training and growth (employees)) or two prospects (activity and result; 4. creation of a strategic map of the SBI (the SBI matrix) on the basis of association of strategic objectives, the measured indicators, target values of these indicators, actions for achievement of the objectives and target values of indicators on four prospects;5. installation special program providing (business intelligence), providing transformation of separate and incomparable data in information and knowledge, fast access to actual information on productivity indicators. 6. application of GOST ISO 9001:2011 "Quality management system – Requirements" as a platform for effective statement of the sBI , the intermediary at coordination of processes in the direction of strategic thinking. 7. carrying out audit of the SBI, as the service in special tasks accompanying audit, for implementation of an independent, objective assessment how efficiency of processes in the company, and also quality and compliance of data which at the same time are used is traced.