Податковий аудит та аналіз експортно-імпортних операцій суб’єктів господарювання

Abstract

Based on the generalization, the justification of theoretical and practical aspects of the organization of accounting and audit in the field of foreign economic activity, the development of ways to improve such activity were considered. - the essence of foreign economic activity, its types were studied, the regulatory framework for export-import operations and the general principles of conducting an audit were analyzed - an organizational and economic characteristic of the main indicators of the activities of LLC “KERNEL-TRADE” was carried out, the features of the organization of accounting were studied from the point of view of forming an accounting policy for foreign economic operations; - how the organization of primary, analytical and synthetic accounting of foreign economic activity in the company is carried out is considered; - ways to improve the activities of the enterprise in terms of organizing accounting and internal audit of the company's foreign economic activity were identified.