AUDIT OF PRODUCTION SUPPLIES: METHODICAL ASPECT

Journal Title: Сталий розвиток економіки - Year 2016, Vol 30, Issue 1

Abstract

Purpose there is complex research of method and sequence of audit of production supplies. Methodology of research. For achievement of the put purpose it is used methods in the article: analitiko-monographic – at the study of literary sources; system analytical method – at research of legislative or other normatively legal acts on questions the audit of production supplies; abstractly logical method – for generalization of theoretical positions, forming of conclusions and suggestions; graphic method – the construction sequence diagrams audit inventory. Due to the methods of analysis and synthesis conclusions are done in relation to expedience and possibility of practical application of research results. Findings. The necessity of further research methodology and consistency of the audit of inventory, due to the fact that the transition is still ongoing transformation of financial reporting under IFRS. Considered and described method of inventory audit in accordance with ISAs. The sequence of the audit of inventory. Emphasized the distinctive features instructional techniques inventory audit: check; analysis of the audit of inventory; written explanation; questionnaires; reconciliation; examination; testing; expertise. Defined areas of audit procedures regarding the audit of inventory. Originality. The methodology and consistency of the audit of inventory and their implementation in practice will ensure effective audit. Practical value consists in that the research results in the form of proposals and guidelines can be used during the auditing firms audit the inventory.

Authors and Affiliations

Svitlana Vizirenko, Maryna Pasievina

Keywords

Related Articles

CROWDFUNDING PROCESS AS AN INNOVATION IN PROJECT FINANCING

Purpose. The purpose of the article is to research the theoretical aspects of the phenomenon of crowdfunding as innovations in the financing of projects, outline the range of goals and tasks that help to solve the crowdf...

BANK LENDING ON THE MODERN STAGE OF DEVELOPMENT OF BANKING SYSTEM OF UKRAINE

Purpose to investigate the state of bank lending at the present stage of development of the banking system in Ukraine. Methodology of research. In order to carry out the research we have used official statistical data...

PROCESSES OF ECONOMIC INTEGRATION IN THE BALANCING OF THE GLOBAL CUSTOMS SPACE

Purpose. The aim of the article is to assess the current trends of economic integration in the process of liberalization of international trade and to substantiate their role in balancing the global customs space. Resea...

LOGIC OF THE WAVE: PASSIONARY AND ENTROPY IN THE CYCLE OF ECONOMIC DYNAMICS

Purpose to explore the trialectical modifications of enhancing the cognitive resources of economic development in the conditions of socio-cultural fluctuations of the entropy of basic paternal triads of socio-economic...

THE ROLE OF UNIVERSITIES IN IMPROVING REGIONAL DEVELOPMENT

Purpose. The aim of the article is investigation of the role of universities of the third and fourth generations in stimulating the development of the regional economic system. Methodology of research. The theoretical an...

Download PDF file
  • EP ID EP202017
  • DOI -
  • Views 108
  • Downloads 0

How To Cite

Svitlana Vizirenko, Maryna Pasievina (2016). AUDIT OF PRODUCTION SUPPLIES: METHODICAL ASPECT. Сталий розвиток економіки, 30(1), 209-213. https://europub.co.uk/articles/-A-202017