Shendryhorenko, Maryna and Шендригоренко, Марина Трохимівна ACTUAL PROBLEMS OF AUDIT OF TRADE ACCOUNTS PAYABLE. Науковий журнал «Молодий вчений» (1). 1022 -1026. ISSN (Online): 2313- 2167 (Print): 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 Research materials > Journal articles > Management and Administration |
| Divisions: | Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation |
| Depositing User: | Адміністратор репозиторію |
| Date Deposited: | 13 Jul 2018 07:03 |
| Last Modified: | 24 Jun 2020 12:31 |
| URI: | http://elibrary.donnuet.edu.ua/id/eprint/596 |
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