The main stages of the audit of production costs in conditions of economic instability

Автор: Kozyubro T.I., Lemeshenko A.P.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 3-1 (85), 2022 года.

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The modern economic environment is characterized by increasing instability. The crisis is caused by the consequences of the coronavirus pandemic, the difficult political situation in the world, anti-Russian sanctions and sharp fluctuations in exchange rates. All domestic enterprises are aimed at maintaining the level of the main financial and economic indicators, especially financial results. One of the ways to improve the efficiency of the functioning of economic activity is to strengthen internal control, aimed at reducing the risks of making mistakes in the course of financial accounting. In this article, we will consider the main stages of conducting an audit of production costs.

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Audit, production costs, audit risk, internal control

Короткий адрес: https://sciup.org/170192188

IDR: 170192188

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