Організація та методика аудиту і аналізу нарахування та сплати податку на додану вартість

Abstract

The study reveals the importance of further improving the organization and methodology of auditing and analyzing the accrual and payment of value added tax. – the theoretical and methodological principles of auditing and analyzing the accrual and payment of value added tax are disclosed; – the organizational and economic characteristics of the enterprise under study are provided and the main indicators of financial and economic activity are analyzed; – the methodology for analyzing value added tax is disclosed; – a description of the organization and methodology for auditing the reliability and completeness of the accrual and payment of value added tax is provided; – the results of the value added tax audit are summarized in the audit report; – directions for improving the organization and methodology for auditing and analyzing the accrual and payment of value added tax are identified.