GENERAL METHOD OF STOCKS AUDIT

Authors

  • I.Ye. Galushchak Vasyl Stephanyk Precarpathian national university, Ministry of Education and Science of Ukraine, Department of Accounting and Audit, Shevchenka str., 54, Ivano-Frankivsk, 76000

DOI:

https://doi.org/10.15330/apred.1.13.171-175

Keywords:

audit, stocks, activities of the company

Abstract

The article deals with the organization and methodology of accounting and auditing inventory enterprises. Suggestions for improvement of accounting permit to raise processing and presenting economic information to a higher level for making the economic and management decisions. Theory and practice problems of stocks audit were investigated. The basic directions of improvement of  stock audit were defined. The auditor can form an opinion about the state of business transactions of accounting of goods, define shortcomings in its organization and possible directions of elimination of violations and abuses. Program of audit of operations accounting with stocks should include the investigation of the preservation of property, valuation and posting costs, correct evaluation of purchased tangible assets, using of stocks in production. It is worth  to use techniques and methods of verification such as inventory, comparative control,  comparison of documentary evidence, counter check, check arithmetic for  audit of goods.

Author Biography

I.Ye. Galushchak , Vasyl Stephanyk Precarpathian national university, Ministry of Education and Science of Ukraine, Department of Accounting and Audit, Shevchenka str., 54, Ivano-Frankivsk, 76000

Ph.D (Econ.),  associate professor

References

1. Aksentiuk, M. “The role of the controller in management.”Actual problems of economy, no. 9, 2006, pp.187-191.
2. Berenda, N. “Features of audit of retail turnover.”Science. pr. Nat. Univ food. Technology, no. 19, 2006, pp. 5-8.
3. Bufatina, I. “Accounting in wholesale trade.”Accounting and Auditing, no.5, 2000, pp. 40-53.
4. Davydov, G. Audit, Knowledge, 2004.
5. Krykavski, E. Logistics, Lviv National University “Lviv Polytechnic”, 2005.

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Published

2017-04-25

How to Cite

Galushchak , I. (2017). GENERAL METHOD OF STOCKS AUDIT. The Actual Problems of Regional Economy Development, 1(13), 171–175. https://doi.org/10.15330/apred.1.13.171-175

Issue

Vol. 1 No. 13 (2017): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

Problems of accounting and audit

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