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Recommendations for Auditing Inventory of Construction Industry Organizations
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RECOMMENDATIONS FOR AUDITING INVENTORY OF CONSTRUCTION INDUSTRY ORGANIZATIONS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Zolotareva G. 1
Denisenko G. 2
Authors:
1.  Reshetnev Siberian State University of Science and Technology (Accounting, Finance and Economic Security, Associate Professor)
employee

Russian Federation
2.  Reshetnev Siberian State University of Science and Technology (Accounting, Finance and Economic Security, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2021-7-9-27-32
Pages:
from 27 to 32
Status:
Published
Received:
12.10.2021
Accepted:
14.10.2021
Published:
14.10.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
audit, stocks, accounting of stocks, organizations of the construction industry
Abstract and keywords
Abstract (English):
Auditing stocks of construction materials is a time-consuming and complex process to obtain audit evidence. The article provides recommendations for conducting separate audit procedures that will avoid errors in verification.

Keywords:
audit, stocks, accounting of stocks, organizations of the construction industry
References

1. Grishaeva, A. I. Vyyavlenie faktov moshennichestva pri provedenii auditorskoy proverki material'no-proizvodstvennyh zapasov stroitel'noy organizacii / A. I. Grishaeva // Uchet, analiz, audit: problemy teorii i praktiki. - Vyp. 15. - 2015. - S. 56-61.

2. Metodicheskie rekomendacii po sboru auditorskih dokazatel'stv dostovernosti pokazateley material'no-proizvodstvennyh zapasov v buhgalterskoy otchetnosti, utv. Minfinom RF 23.04.2004, odobreny Sovetom po auditorskoy deyatel'nosti pri Minfine RF, protokol № 25 ot 22.04.2004.

3. Grishaeva, A. I. Metodika audita material'no-proizvodstvennyh zapasov v stroitel'nyh organizaciyah / A. I. Grishaeva, L.V.Erygina // Uchet, analiz, audit: problemy teorii i praktiki. - № 18. - 2017. - S. 39-46.

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5. Gordeeva, T.E. K voprosu o metodike audita zatrat na stroitel'stvo / T.E. Gordeeva, L.A. Mulyakaeva // Sovremennye nauchnye issledovaniya i razrabotki. 2018. T. 3. № 12 (29). S. 35-38.

6. Sologubov, Yu.P. Stroitel'nyy audit kak perspektivnoe napravlenie issledovaniya // Tradicii i innovacii v stroitel'stve i arhitekture. Stroitel'stvo: sbornik statey [elektronnyy resurs]/ pod red. M.I. Bal'zannikova, K.S. Galickova, V.P. Popova; SGASU. - Samara, 2016. - S. 308-312.

7. Uvarova, S.S. Realizaciya stoimostnogo audita v stroitel'stve v usloviyah cifrovizacii / S.S.Uvarova, S.V.Belyaeva, A.A.Panenkov, O.M.Belyanceva // Ekonomika v investicionno-stroitel'nom komplekse i ZhKH. 2019. № 2 (17). S. 73-79.

8. Zolotareva, G.I. Audit material'no-proizvodstvennyh zapasov: osnovnoy etap proverki / G.I. Zolotareva, G.V. Denisenko, L.V. Erygina // Auditor, 2020. №12, S. 11-17.

9. Alekseeva, A.V. Metodika ocenki effektivnosti dizayna vnutrennego kontrolya v sisteme buhgalterskogo ucheta/ A.V. Alekseeva, G.I. Zolotareva// Menedzhment social'nyh i ekonomicheskih sistem. - 2018. - № 2 (10). - S. 40-45.

10. Kuznecov, V. V. Sposoby avtomatizacii processa inventarizacii / V. V. Kuznecov // Voprosy kiberbezopasnosti. - 2017. - №5 [Elektronnyy resurs]. - Rezhim dostupa: http://www. cyberleninka.ru/.- Zagl. s ekrana.

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