AN AUDIT OF OPERATIONS IS FROM ACCOUNT OF ROLLING STOCK OF ENTERPRISE

Abstract

Purpose there is consideration of public accountant procedures and determination of sequence of their realization, able to provide the lead through of effective audit of operations from the account of rolling stock of enterprise. Methodology of research. For achievement of the put purpose it is used in the article: analytical-monographic – at the study of literary sources; system analytical method – at research of legislative or other normatively legal acts on questions the audit of operations from the account of rolling stock of enterprise; abstractly logical method – for generalization of theoretical positions, forming of conclusions and suggestions. Findings. Information generators and method of audit of operations are considered and described from the account of rolling stock of enterprise. It is well-proven that quality of public accountant verification depends on the rightness of choice of procedures and receipt of reliable proofs. Offered chart of sequence of leadthrough of audit of operations from the account of rolling stock of enterprise and certainly public accountant procedures which will provide the receipt of reliable public accountant proofs. Originality got results consists in development of sequence of lead through of audit of operations from the account of rolling stock of enterprise, by the selection of the stages of verification, in dependence from the list of select public accountant procedures. Practical value consists in that the substantive provisions of this research in form practical recommendations can be used public accountant companies during the lead through of audit of operations from the account of rolling stock of enterprise.