Audit as a Tool for Preventing Bankruptcy Risks and Evaluating Development Prospects for Tourism Industry Companies
Audit as a Tool for Preventing Bankruptcy Risks and Evaluating Development Prospects for Tourism Industry Companies
Author(s): Gaukhar Alimbekova, Shyryn M. Kantarbayeva, Srym Abdildin, Alma Mukhtarovna Yerzhanova, Sholpan KydyrbayevaSubject(s): Economy, Accounting - Business Administration, Tourism
Published by: ASERS Publishing
Keywords: company viability; bankruptcy; travel agency; risks; audit report;
Summary/Abstract: The purpose of the study is to explore the possible courses for increasing the value of audits in preventing bankruptcies in the tourism industry. The key method of the study is the expert survey that 108 Kazakh companies working in the tourism and travel industry have taken part in. The results of the survey show that currently, the risk of bankruptcy among travel companies is fairly high. The results obtained indicate that currently, there is a significant demand from the tourism industry for a broader scope of the audit.
Journal: Journal of Environmental Management and Tourism (JEMT)
- Issue Year: XII/2021
- Issue No: 06(54)
- Page Range: 1617-1626
- Page Count: 10
- Language: English
- Content File-PDF
