Audit of export operations

The article reveals the process of auditing enterprises engaged in foreign trade. The article is devoted to: The foreign trade activity, in particular its element, is considered as export activity and its role in the economy of the country as a whole. Studied the structure of the audit of accounting and reporting. The plan of measures for the assessment of economic activity, as well as the process of writing the audit report. Reference points for the work plan of audit companies are indicated. The opinion was expressed on the importance of obtaining information on the disclosure of the financial activities of an enterprise for users of this information.