Separate issues of audit planning in construction organizations taking into account industrial features: audit of unfinished production

The article deals with the issues of audit in construction organizations. Industry-specific features that determine the selection of significant audit sites are identified. International standards of audit are considered. The features of accounting for work in progress in construction organizations are highlighted. The influence of data on work in progress on the reporting indicators is considered. Approaches to planning the audit of work-in-progress are defined, taking into account its features in construction.