STATE AND PROSPECTS OF DEVELOPMENT OF AUDIT OF PAYMENTS WITH SUPPLIERS AND CONTRACTORS OF THE ENTERPRISE
MULYK Yaroslavna Candidate of Economic Sciences, Senior Lecturer of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e-mail: mulyk.yaroslavna@ ukr.net).
The methodology of audit of payments with suppliers and contractors of the enterprise is studied. The main purpose of the audit of payments with suppliers, its task, object, audit stages are considered. It is noted that it is important to use information technologies when carrying out audit of payments with suppliers and contractors. The list of questions to be checked during the audit of payments with suppliers and contractors is determined. The model of audit of payments with all debtors and creditors is suggested. It is proposed to introduce counter verification of payments which has to be issued by the act. It is noted that the management of an enterprise should pay greater attention to the comments and recommendations of the auditor and should bring the practice of accounting of payments with suppliers and contractors in accordance with the current legislation. The main directions of development of audit of payments with suppliers and contractors are defined.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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