T. A. Zhukova, O. V. Zaitsev, I. U. Cherkas
Actual Problems of the Manufacturing Enterprises Audit
(original language – English)
The audit of manufacturing enterprises was conducted in the work in terms of normative regulation and implementation of practical activities of economic entities in this type of activity. The components, features and organization of the audit of manufacturing enterprises are determined. The stages of audit are combined with the production cycles with the selection of appropriate procedures for verification. Conditional groupings of information types for the production audit were conducted, as well as its main stages were determined. The audit scheme of enterprises production activity was developed. Findings indicate the ways of improvement and directions of audit development at manufacturing enterprises.
Key words: audit, method, program, production, production cost, product, costs, financial reporting.
Placed in №4, 2017.
Affiliations:
Tetiana A. Zhukova, Senior Tutor of the Department of Finance and Credit, Sumy State University;
Oleksander V. Zaitsev, C.Sc. (Economics), Associate Professor of the Department of Finance and Credit, Sumy State University;
Iryna U. Cherkas, Student of Balatsky Academic and Research Institute of Finance, Economics and Management, Sumy State University
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