AUDIT OF PRODUCTION ACTIVITIES OF ENTERPRISES

Abstract

The purpose of the article is to conduct a study of the organization, methodology and some features of the audit of production activities. The article examines the methodology of auditing the production activities of enterprises, taking into account the legal and regulatory regulation and organization of practical activities of business entities. Research of organizational and technological features of the enterprise, ie the client is one of the most important in the organization of production audit, which is associated not only with the review of the product range, but also with its changes during the reporting period, norms and types of costs, types of technical control and the enterprise. , the condition of the equipment, changes in its capacity, modernization, etc., which may also affect the tools for selecting audit procedures and formulating an audit opinion and preparing an audit report. The directions, stages, mechanism and features of audit of production enterprises are determined. Conformity options, audit stages and production cycles are considered, taking into account verification procedures. Conditional grouping of types of information for production audit is carried out, and also their participation in checks is defined. The scheme of audit of production activity of the enterprises is developed. The results of the article highlight ways to improve and develop the audit of operating activities of enterprises in the manufacturing sector. The results of the study of the organization and methods of audit of production activities allowed to draw the following conclusions. Audit of production activities will be more effective in accordance with ISA with the addition of the following elements: – selection of key areas of activity of the enterprise, which will ultimately have the most significant impact on the assessment of production objects in the financial statements; – development of mathematical models of dependence of production results (finished products) on spent resources (stocks, labor, time, technologies, etc.); – calculation of materiality levels between estimates and methods of measuring investment in production; – formation of neural networks between the stages of audit of production activities and important parameters of technological processes; – scenario modeling of operational processes and types of products in retrospect and in the future.