ORGANIZATIONAL ASPECTS OF THE AUDIT OF THE SALE OF GOODS

Abstract

The article is devoted to the key issues of the organization and methodology of the audit of commodity operations. Based on the assessment of the state of the audit during military operations, it has been proven that the strengthening of control over the movement of goods and material values and the confirmation of the reliability of the information support of the management process and management decision-making become the improvement of the internal control system of the business entity. Peculiarities of trade activities that affect the state of the internal economic control system and the organization of internal audit are considered: a specific accounting system for the use and movement of commodity values; a significant amount of stocks of goods of various categories; a specific system of accounting for the costs of a trading enterprise; a special procedure for determining income through the use of trade markups and deductions from income. The procedure for planning the audit of the goods sale process, the key issues of the audit, are outlined. The study of the subject area of the audit of the process of the sale of goods by retail trade enterprises allowed us to come to the conclusion that the quality of audit evidence is influenced by the following factors: the proper process of formation and compliance with the accounting policy, the state of the document flow of the enterprise, the modernity of information technologies and their ability to solve many problems. An analysis of the main procedures of external and internal audit was carried out, the organizational and methodical aspects that unite audits conducted by different entities were indicated. The influence of military actions on the activities of commercial enterprises was studied and the possibility of external auditors obtaining sufficient relevant audit evidence regarding the ability of the enterprise to continue its continuous activities. The influence of military actions on the activities of commercial enterprises was studied and the possibility of external auditors obtaining sufficient relevant audit evidence regarding the ability of the enterprise to continue its continuous activities. Therefore, at trading enterprises, internal audit becomes an effective control tool, which has certain advantages over external audit, in particular, savings of own funds, the ability to timely identify deficiencies in the information management system of the business entity.