Calculation of dynamic efficiency indicators within the performance audit

The economic and financial diagnosis allows creating a general picture of the activity of the entity or the implementation process of the investment project subject to performance audit. The calculation and analysis of dynamic indicators of efficiency take into account the time value of money, strengthens the information regarding the profitability of the economic and financial activity adjusted to the unstable economic environment of the Republic of Moldova, such as the renewable energy sector, while also taking into account the average inflation for a certain period. To write the article, methods of argumentation specific to all sciences were used, such as: analysis, synthesis, comparison, economic and financial analysis. The main objective of the study is to determine the profitability of the investment project for the installation of a new wind turbine in the Republic of Moldova. The study demonstrated, through the financial analysis carried out within the performance audit, that investment projects for the installation of new wind turbines are profitable and require increased attention from the state and from local and foreign investors.