Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses
This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expens...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education
2024-05-01
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| Series: | Омский научный вестник: Серия "Общество. История. Современность" |
| Subjects: | |
| Online Access: | https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2024/%D0%A2.9,%20%E2%84%962%20(%D0%9E%D0%98%D0%A1)/153-163%20%D0%9A%D0%B0%D0%BB%D0%B8%D0%BD%D0%B8%D0%BD%D0%B0%20%D0%9D.%20%D0%9C.,%20%D0%91%D0%B0%D0%BB%D0%B0%D1%88%D0%BE%D0%B2%D0%B0%20%D0%95.%20%D0%90..pdf |
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| Summary: | This article discusses current issues related to planning an audit of the financial results
of a business entity, in particular, it outlines organizational and methodological
approaches to auditing expenses. The authors summarized the existing methods
for auditing various groups of company expenses, systematized the experience of
conducting audits taking into account the norms of the current legislation of the
Russian Federation. The author’s vision of the organizational and methodological
design of planning an expense audit is proposed, an audit program is developed,
a list of auditor working documents is generated, and practical recommendations
are given. |
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| ISSN: | 2542-0488 2541-7983 |