ACTUAL PROBLEMS OF THE MANUFACTURING ENTERPRISES AUDIT

Tetiana Zhukova; Oleksander Zaitsev; Iryna Cherkas

Tetiana Zhukova Sumy State University
Oleksander Zaitsev
Iryna Cherkas Sumy State University

Keywords: audit, method, program, production, production cost, product, costs, financial reporting

Abstract

The audit of manufacturing enterprises was conducted in the work in terms of normative regulation and implementation of practical activities of economic entities in this type of activity. The components, features and organization of the audit of manufacturing enterprises are determined. The stages of audit are combined with the production cycles with the selection of appropriate procedures for verification. Conditional groupings of information types for the production audit were conducted, as well as its main stages were determined. The audit scheme of enterprises production activity was developed. Findings indicate the ways of improvement and directions of audit development at manufacturing enterprises.

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