Actual problems of audit of trade accounts payable

Шендригоренко, Марина Трохимівна and Shendryhorenko, Maryna (2018) Actual problems of audit of trade accounts payable. Молодий вчений: Науковий журнал (1(53)). pp. 1022-1026. ISSN 2304-5809

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Abstract

The economic nature of settlements with suppliers and contractors was analysed in this article. The importance of an effective system of internal audit of the state of settlement and payment discipline at enterprises in conditions of a nonpayment crisis was substantiated. The problematic issues of organizing and maintaining internal audit of settlements with suppliers and contractors are identified. The principal duties of audit of the calculations of commodities and materials, works performed and services rendered were singled out. The proposals for the sequence of actions of the internal auditor in the verification of trade accounts payable on commodity transactions were presented.

Item Type: Article
Uncontrolled Keywords: contractors, enterprise, internal audit, revision, suppliers
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Accounting and Audit
Depositing User: Адміністратор репозиторію
Date Deposited: 09 Jun 2018 12:33
Last Modified: 09 Jun 2018 12:33
URI: http://elibrary.donnuet.edu.ua/id/eprint/469

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