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Actual Problems of the Manufacturing Enterprises Audit
(Sumy State University, 2017) Жукова, Тетяна Анатоліївна; Жукова, Татьяна Анатольевна; Zhukova, Tetiana Anatoliivna; Зайцев, Олександр Васильович; Зайцев, Александр Васильевич; Zaitsev, Oleksandr Vasylovych; Черкас, І.Ю.
The audit of manufacturing enterprises was conducted in the work in terms of normative regulation and implementation of practical activities of economic entities in this type of activity. The components, features and organization of the audit of manufacturing enterprises are determined. The stages of audit are combined with the production cycles with the selection of appropriate procedures for verification. Conditional groupings of information types for the production audit were conducted, as well as its main stages were determined. The audit scheme of enterprises production activity was developed. Findings indicate the ways of improvement and directions of audit development at manufacturing enterprises.