AUDIT SUBJECT AREA OF FOREIGN ACTIVITY
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.1, No. 11)Publication Date: 2018-03-15
Authors : Lubenchenko Olha;
Page : 80-86
Keywords : foreign trade; risk; audit; subject area; external audit; financial reporting; audit related services;
Abstract
Article is devoted to a research of specifics of subject domain of audit of foreign economic activity (foreign trade activities), need of her structuring for the purpose of providing auditors with applied tools for checks that gives the chance qualitatively to book audit and to minimize risks of subjects of foreign trade activities. The subject domain consists of the economic facts foreign trade activities and information support on their confirmations. Are allocated the following economic facts that make a subject of attention of the auditor:: operations of export and import of goods; operations of export and import of works, services; operations of purchase and currency sales; operations with raw materials supplied by the customer; credit operations; operations on acquisition of securities and shares in authorized capital by nonresidents; intermediary transaction operations of the commission and their standard and documentary providing. Consideration of each of components of subject domain of audit allows to prove methodological, organizational, methodical ways of introduction of components of audit of foreign trade activities.
Other Latest Articles
- PLACE OF THE MARKETING FUNCTION AND ITS INTERACTIONS WITH THE FUNCTIONS OF COMMUNICATION AND INFORMATION SYSTEM: EMPIRICAL STUDY ON THE CASE OF ORGANIZATIONS IN MOROCCO
- LIFE INSURANCE IN THE CONTEXT OF THE FINANCING OF HIGHER EDUCATION IN UKRAINE
- SYSTEM OF ECONOMIC INTERESTS OF SUBJECTS OF REGIONAL ECONOMY
- EFFICACY AND ADVERSE EFFECTS OF FLEXIBLE INTRAMEDULLARY NAILING FOR DIAPHYSEAL FEMUR FRACTURES IN CHILDREN
- CONSTRUCTION INDUSTRY ON THE RENEWABLE ENERGY BANDWAGON
Last modified: 2018-04-06 15:54:08