EDN: TYVLGA
Authors:
PARAMONOVA Larisa Anatolevna, SHNYAKINA Yulia Ravilyevna
Abstract.
The article examines the problems and specifics of the implementation of compliance audit of the activities of trade organizations, a key type of relevant audit services in modern conditions of increased attention from regulatory, fiscal, regulatory and supervisory authorities to the trading activities of economic entities. The definition of compliance audit of trading activities and commodity transactions is presented, revealing the essence and purpose of the audit. Based on the structuring of the current legal regulations for the implementation of trade operations, the methodology of compliance audit of trade organizations is presented, which includes the key stages of verification, priority audit procedures and ways to obtain audit evidence in the context of a risk-based approach. The risk zones that require increased attention of auditors, the implementation of trading activities and commodity transactions are systematized.
Keywords:
trading activities, commodity transactions, legal regulations, compliance audit, audit procedures
