AUDIT OF PRODUCTION SUPPLIES: METHODICAL ASPECT

Abstract

Purpose there is complex research of method and sequence of audit of production supplies. Methodology of research. For achievement of the put purpose it is used methods in the article: analitiko- monographic – at the study of literary sources; system analytical method – at research of legislative or other normatively legal acts on questions the audit of production supplies; abstractly logical method – for generalization of theoretical positions, forming of conclusions and suggestions; graphic method – the construction sequence diagrams audit inventory. Due to the methods of analysis and synthesis conclusions are done in relation to expedience and possibility of practical application of research results. Findings. The necessity of further research methodology and consistency of the audit of inventory, due to the fact that the transition is still ongoing transformation of financial reporting under IFRS. Considered and described method of inventory audit in accordance with ISAs. The sequence of the audit of inventory. Emphasized the distinctive features instructional techniques inventory audit: check; analysis of the audit of inventory; written explanation; questionnaires; reconciliation; examination; testing; expertise. Defined areas of audit procedures regarding the audit of inventory. Originality. The methodology and consistency of the audit of inventory and their implementation in practice will ensure effective audit. Practical value consists in that the research results in the form of proposals and guidelines can be used during the auditing firms audit the inventory.