АУДИТ УЧЕТНОЙ ПОЛИТИКИ КАК ИНСТРУМЕНТ СТАБИЛИЗАЦИИ ФИНАНСОВОГО ПОЛОЖЕНИЯ ХОЗЯЙСТВУЮЩИХ СУБЪЕКТОВ

Abstract

The accounting policy audit in the process of providing various auditing and consulting services is necessary to understand its compliance with the demands of internal users of accounting information. The relevance of the study is proved by the importance of accounting policy for the whole system of economic entity management in the conditions of a financial crisis. The content of the notion of accounting policy, which is considered by the scientific community both as a local normative act based on which the whole accounting system is built and as a set of procedures, rules, and methods used for its organizing, is broad, thus, it is impossible to form the static technique of the accounting policy audit. The efficient organization of auditing is impossible without understanding its nature and the basis of an object under the study. In this connection, the authors considered generally and properly the notion of accounting policy and updated the research of basic procedures of auditing having identified its key stages. Special feature of the authors’ approach when determining the basic procedures of accounting policy audit is the unification of auditing procedures the application of which gives the possibility to the auditing organizations to identify standard methodological approaches to the analysis of accounting policy that will promote the compliance with the auditing standards, and the improvement of auditing quality. The authors proposed the technique of the accounting policy audit where they considered its parts (organizational and technical, methodological and procedural aspects for the purposes of accounting and tax management); the application of this technique is aimed at the business risks minimization that generally allows improving the financial state of an economic entity.