РОЗВИТОК МЕТОДИКИ АУДИТУ ОБЛІКОВОЇ ПОЛІТИКИ ДЛЯ УПРАВЛІНСЬКИХ ЦІЛЕЙ

Abstract

The article states that the process of making effective management decisions is impossible without relevant information, which is formed by the system of accounting and analytical support of economic activity on the basis of adequately, rationally and competently formed accounting policies. In our opinion, there is currently no single universal quantitative criterion that could determine the effectiveness of accounting policies of the enterprise. We believe that when conducting an audit of the effectiveness of accounting policy, it is advisable to use special quantitative criteria to assess the already implemented sections of accounting policy by the entity, namely: financial, management, tax, innovation, investment, dividend and others. The audit of the effectiveness of accounting policy, which involves determining the criteria for its evaluation, which is proposed to divide into two separate groups - a group of general indicators that are specific to each section of accounting policy and a group of special indicators that reflect the specifics and effectiveness of each section and method of accounting accounting policy. Accounting policy audit procedures for management accounting can be successfully applied both within agreed procedures and for the compilation of financial information. However, usually, the starting point in building management accounting is always the formation of accounting policies. The evaluation of accounting policies should be performed within the performance audit. It is noted that simultaneously with the audit of accounting policy should be a test to assess the effectiveness of the component system of management accounting that will assess the correctness of its implementation. Such a test was developed and presented in the article. This will improve the quality and efficiency of audit services and reduce audit risk. For business entities, conducting audit procedures regarding accounting policies will help improve the efficiency of management in general, make qualified, adequate management decisions, in particular, and encourage the company to long-term, effective development and operation.