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.

Downloads

Published

2017-04-25

Issue

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

Section

Problems of accounting and audit

License

Authors who publish with this journal agree to the following terms:
    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    1. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  1. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)