Improvement of organization and audit methods of production reserves at the enterprise

• Main Authors: M.I. Skrypnyk, O.O. Hryhorevska, N.Y. Radionova
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2016-12-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: audit; audit phases; production reserves; inventory
• Online Access: http://pbo.ztu.edu.ua/article/view/91702

The current research deals with the scientific substantiation of theoretical positions and development of practical recommendations for improving the organization and audit methodology of production reserves at an enterprise. The authors apply the methods of specification. Testing, analysis, synthesis, generalization are the basis for the improvement of the organization and audit methodology of production reserves at an enterprise. The researchers formulate the goals, objectives, information sources and basic methods used in the audit of production reserves. The article examines the main stages of the audit of production reserves and the methodology of its implementation. The algorithm of auditing of production reserves is defined. The paper examines the basic working papers of the auditor for auditing of production reserves such as the test on internal control of production reserves, the audit plan of production reserves, the audit program of production reserves, the comparative statement of inventory resultsof capital assets. These documents, in their turn, will increase the level of control and improve the quality of audit operations with production reserves. The article determines the common errors that occur during operations with production reserves tand you can avoid the errors using the developed plan, program and audit working papers used to conduct the audit of production reserves.