AUDIT SUBJECT AREA OF FOREIGN ACTIVITY
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - Year 2018, Vol 1, Issue 3
Abstract
Article is devoted to a research of specifics of subject domain of audit of foreign economic activity (foreign trade activities), need of her structuring for the purpose of providing auditors with applied tools for checks that gives the chance qualitatively to book audit and to minimize risks of subjects of foreign trade activities. The subject domain consists of the economic facts foreign trade activities and information support on their confirmations. Are allocated the following economic facts that make a subject of attention of the auditor:: operations of export and import of goods; operations of export and import of works, services; operations of purchase and currency sales; operations with raw materials supplied by the customer; credit operations; operations on acquisition of securities and shares in authorized capital by nonresidents; intermediary transaction operations of the commission and their standard and documentary providing. Consideration of each of components of subject domain of audit allows to prove methodological, organizational, methodical ways of introduction of components of audit of foreign trade activities.
Authors and Affiliations
Olha Lubenchenko
Keywords
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