ACTUAL PROBLEMS OF AUDIT OF TRADE ACCOUNTS PAYABLE
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
The economic nature of settlements with suppliers and contractors was analysed in this article. The importance of an effective system of internal audit of the state of settlement and payment discipline at enterprises in conditions of a nonpayment crisis was substantiated. The problematic issues of organizing and maintaining internal audit of settlements with suppliers and contractors are identified. The principal duties of audit of the calculations of commodities and materials, works performed and services rendered were singled out. The proposals for the sequence of actions of the internal auditor in the verification of trade accounts payable on commodity transactions were presented.
Authors and Affiliations
М. Т. Shendryhorenko
Keywords
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