METHODOLOGICAL BASIC FOR CONDUCTING AN INVENTORY AUDIT

The article studied the method of auditing inventory. The economic nature reserves in accordance with the provisions of Accounting Standard 9 «Inventories». The article presents a tasks that will help the auditor goals. The order of audit of inventories is defined, the plan and the program of auditing inventory is made. Methods of production supplies audit are improved by means of specification of methodic devices and procedures, securing complex investigation of operations with production supplies in the process of audit.