ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ ПРОЦЕСУ АУДИТУ ОСНОВНИХ ЗАСОБІВ ПІДПРИЄМСТВ: СУЧАСНІ ПІДХОДИ

Abstract

The article discusses the main aspects and modern approaches to the organization of the process of auditing fixed assets at enterprises. Fixed assets are one of the most important components of an enterprise's assets, so their proper accounting and management are crucial for financial stability and business efficiency. An audit of fixed assets involves checking the compliance of the accounting policy with the current legislation, analyzing the availability and condition of assets, and assessing their effective use. The authors focus on the problems of organizing the audit of fixed assets, emphasizing the need to analyze and adapt to new technologies. The introduction of automated tools and improvement of methodology is necessary to ensure the accuracy, efficiency and transparency of the audit process. This will allow auditors to respond quickly to changes in the business environment and reduce risks in accordance with modern requirements. The article focuses on remote audit methods (remote audit), which have become particularly relevant in the context of globalization and digital transformation. These methods allow auditors to inspect companies without the need for personal presence on site, which helps to reduce costs and increase the flexibility of the process. In addition, this approach helps to develop important communication skills, negotiate with management and build trust. The conclusions of the article emphasize that the introduction of modern technologies in the audit of fixed assets improves control over assets and optimizes their management. Recommendations include the integration of the latest technologies, standardization of accounting procedures, and advanced training of auditors. These measures contribute not only to correct and reliable accounting, but also ensure the transparency of financial statements, reducing the risks of inaccurate information important for strategic decisions of the enterprise. The use of automated systems and analytical tools will allow auditors to focus on critical aspects of asset management, contributing to more efficient use of resources and cost reduction. Thus, modern technologies are becoming an integral part of audit processes, which increases their value for companies.