This article briefly analyzes the theoretical and conceptual foundations of strategic management of higher education institutions, the main principles of strategic management at the university level and its advantages. Attention is paid to the main stages of development of an alternative strategy to increase the effectiveness of the activities of HEIs and to achieve their goals.

Today, auditing organizations prepare their reports based on international standards of auditing, and this increases the attractiveness of the report for foreign investors. We gave our opinions on the development and planning of the program of the consolidated income statement in accordance with international standards. We have developed an audit program in a six-step sequence in accordance with international standards.