Аудит і аналіз розрахунків з контрагентами виробничого підприємства

Abstract

In the qualification work, the issues of organizational and methodological aspects of accounting, auditing and analysis of settlements with suppliers and contractors at the production enterprise are substantiated, as well as the development of practical recommendations for their improvement. The types and forms of settlements with counterparties, which are used in the economic turnover of Ukraine, are defined. The regulatory and legal support for the organization of accounting and auditing of settlement operations with counterparties has been studied. Ways to improve the organization of audit and analysis of settlement transactions with suppliers and contractors have been determined.