ORGANIZATIONAL AND METHODICAL APPROACHES TO THE AUDIT OF MONEY

The article is devoted to the study of the constituents of the organization and methodology of cash audit. The organizational and methodological support of the audit of the entity's cash is generalized. The main tasks of audit of cash of the enterprise are defined. It is stated that the subject of cash audit is the economic processes and transactions related to the movement of cash and other assets, as well as the relationships that arise in the enterprise and beyond. The expediency of the analysis is shown and the directions of the analysis of the funds to be carried out during the audit are presented. The sequence of the audit of cash in the accounts of the enterprise is disclosed. The general issues of organization of check of cash transactions are considered. The orientation of the audit of the cash of the enterprise is determined and the peculiarities of its implementation are revealed. The test of internal control of cash at the cash desk of the enterprise is presented. The list of documents to be examined during the cash audit is made. The basic documents of the initial stage of cash audit: plan and program are developed.