Features of audit of financial reporting of enterprises implementing foreign economic activity

The article discusses the features of foreign economic activity of commercial organizations related to entering the international market. As a result, foreign trade operations are risky, due to the significant distance between the seller and the buyer, payments in foreign currency, high costs of moving and storing goods, difficulties in obtaining information about a foreign counterparty, and a large number of cost centers. The article reveals the purpose of the audit of foreign economic activity.