Development of the Information Support of Inventories Audit within Machine Building Companies

Alona Tarasenko ()
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Alona Tarasenko: National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine

Oblik i finansi, 2015, issue 2, 109-113

Abstract: Creation of reliable and sufficient audit evidences is based on the systematization, grouping and accumulation of information in the required sections on the audit areas. The article studies the organizational foundations, state and disadvantages of information support development for audit of inventories, as well as developing proposals on their elimination. It is proved the necessity of taking into account industry-specific features of activity of the enterprises in the creation of an information support of inventory audit. Systematized the information sources for the formation of audit evidences during the inventory audit of machine-building enterprises. It was found that the most significant shortcomings of the formation of information support of inventory audit is the lack of a systematic approach to the formation of the necessary information base, the presence of cases of improper process documenting for the use of return wastes and return of unused materials. Considered the ways of solving the main problems of development of information support of inventory audit within machine-building enterprises.

Keywords: audit; information support; inventory; machine-building industry; audit evidences (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2015
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