The auditor’s use of third party work based on the supply chain strategy

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties. The competence of the audit committee members determines the reduction of business risks, in particular, the threat of pursuing activities and tax risks; the improvement of the quality of information material for management structures, the reliability of internal reports and financial (accounting) statements; compliance with the dividend policy and many other issues.