Audit as a Tool for Preventing Bankruptcy Risks and Evaluating Development Prospects for Tourism Industry Companies

  • Gaukhar ALIMBEKOVA Narxoz University, Republic of Kazakhstan
  • Shyryn KANTARBAYEVA Narxoz University, Republic of Kazakhstan
  • Srym ABDILDIN Turan University, Republic of Kazakhstan
  • Alma Mukhtarovna YERZHANOVA Turan University, Republic of Kazakhstan
  • Sholpan KYDYRBAYEVA Turan University, Republic of Kazakhstan


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.


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How to Cite
ALIMBEKOVA, Gaukhar et al. Audit as a Tool for Preventing Bankruptcy Risks and Evaluating Development Prospects for Tourism Industry Companies. Journal of Environmental Management and Tourism, [S.l.], v. 12, n. 6, p. 1617-1626, sep. 2021. ISSN 2068-7729. Available at: <>. Date accessed: 19 oct. 2021. doi: