Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses

Abstract

This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expenses, systematized the experience of conducting audits taking into account the norms of the current legislation of the Russian Federation. The author’s vision of the organizational and methodological design of planning an expense audit is proposed, an audit program is developed, a list of auditor working documents is generated, and practical recommendations are given.

Keywords

• accounting
• audit
• auditor
• costs
• methodology
• audit report
• audit program