Audit of settlements with suppliers and contractors: basic stages of its performance and features of performance of audit procedures

The article discusses the features of conducting an audit of settlements with suppliers and contractors. The main factors affecting the organization of the audit, the main stages of the audit and the risks are highlighted. Taking into account the international standard of audit governing audit planning, the stages of audit and main audit procedures during an audit of calculations with suppliers and contractors, including in terms of auditing and tax accounting.