THE ORGANIZATIONAL AND ANALYTICAL ASPECTS OF AUDIT OF SETTLEMENTS WITH SUPPLIERS

The development of enterprises depends on a large number of factors in dynamic conditions. An obvious fact is that in order to implement effective management decisions in a practical aspect, reliable information and sufficient financial resources are needed. The stability of the financial system of an enterprise is a dominant factor that has a positive impact on the level of socio-economic development of an enterprise, therefore, in the management process, priority should be given to controlling the amount of obligations. Considering the fact that, in practical terms, a significant share in the structure of liabilities of business entities is occupied by the size of the current accounts payable for goods, which arises as a result of untimely settlements of the enterprise with suppliers, and creates a fundamental platform for the emergence of strategic, operational, financial risks, the organization issue is accordingly updated, control over settlements (including settlements with suppliers). The scientific article is devoted to the issues of audit of settlements with suppliers. The purpose of writing a scientific article is to identify organizational, analytical aspects and conceptualize the audit of settlements with suppliers. The scientific work presents the conceptualization of settlements with suppliers with a clear identification of goals, verification tasks, as well as methodological principles of audit, audit subjects, stakeholders, information sources and documentary support. The authors summarized the documenting of the audit planning process, the key benchmarks of the audit assessment of the client's compliance with the legislative and regulatory framework and the characteristics of the sample planning process and the factors that determine the using of the sample and affect the sample size. The priority methods and techniques that are advisable to use in the process of auditing settlements with suppliers are highlighted and characterized.