Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses
https://doi.org/10.25206/2542-0488-2024-9-2-153-163
EDN: YQSQKQ
Abstract
This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expenses, systematized the experience of conducting audits taking into account the norms of the current legislation of the Russian Federation. The author’s vision of the organizational and methodological design of planning an expense audit is proposed, an audit program is developed, a list of auditor working documents is generated, and practical recommendations are given.
About the Authors
N. M. Kalinina
Omsk State Technical University
Russian Federation
Russian Federation
Natalya Mikhaylovna Kalinina, Candidate of Economic Sciences, Associate Professor, Associate Professor of Department
Management and Service Department
Omsk
AuthorID (RSCI)): 508769
E. A. Balashova
Omsk State Technical University
Russian Federation
Russian Federation
Elena Alexandrovna Balashova, Associate Professor
Management and Service Department
Omsk
AuthorID (RSCI)): 713311
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Review
For citations:
Kalinina N.M., Balashova E.A. Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses. Omsk Scientific Bulletin. Series Society. History. Modernity. 2024;9(2):153-163. (In Russ.) https://doi.org/10.25206/2542-0488-2024-9-2-153-163. EDN: YQSQKQ
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