Development of a classification of typical errors in the accounting of inventories to improve the quality of the audit

The article discusses the practical aspects of the development and use of the classification of typical errors in the accounting of inventories to improve the quality and speed of the audit of a commercial organization. Substantial influence of the pre-developed classification of typical errors in the accounting of inventories on reducing labor costs for the audit at the same time improving its quality is substantiated. The main points on which it is necessary to pay attention at development of classification are allocated. Ways of using the classification in the formation of working papers of the auditor are proposed.