Kozhukhova T.V., Lezhnenko L.I., Liadska V.V. EXPORT OPERATIONS OF MANUFACTURING ENTERPRISES AS AN OBJECT OF ACCOUNTING AND AUDITING

Abstract

Objective. The objective of the article is to determine the export operations of manufacturing enterprises as an object of accounting and audit. Methods. In the research process the following general scientific methods and techniques of cognition were used: methods of comparison, generalization and analogies to substantiate the definition of export operations of industrial enterprises as an object of accounting and audit; abstract-logical — to justify the separation of export operations into a separate audit area in order to improve the quality of audit control. Results. Based on the results of the research, the differences between export operations and operations carried out by manufacturing enterprises in the domestic market have been determined; the goals and objectives of accounting of export operations have been clarified; it is substantiated that the audit of export operations of manufacturing enterprises is a separate area in the general audit system; detailіzation and systematization of general audit tasks was carried out in terms of export operations auditing of manufacturing enterprises to assess the effectiveness of the accounting and internal control system, to confirm compliance with current legislation and the reliability of reporting; the goals and objectives of the audit of export operations have been determined; the need to develop a methodology for export operations auditing of manufacturing enterprises-exporters have been substantiated. The practical significance of the results is the possibility of their use in the practice of audit firms. Key words: export operations, accounting of export operations, audit of export operations, manufacturing enterprises, audit firms.