SPARE PARTS AUDIT: FEATURES AND KEY ASPECTS

Abstract

Introduction. Implementation of the production process is impossible without the use of labour (production stocks) - raw materials, materials, semi-finished products, components, spare parts. Inventories are the most important and significant part of the enterprise's current assets, have a special place in the property and a large share in the structure of expenses of the enterprise of various spheres of activity. Purpose. The aim of the study is to study the features of the organization of the audit of spare parts of the enterprise, the study of the main stages of their audit research and methods of its implementation. Results. The proposed methodology at each stage of the audit of operations with spare parts will optimize the work of employees of audit companies, strengthen the control over the quality of their actions and provide more qualified assistance to management staff. Discussions. Today, the need for auditing services in the world is quite large. Therefore, there is a need and a prospect for further studies on the audit of spare parts, since they are a significant part of the costs of enterprises, and therefore directly affect the financial performance and condition of these enterprises.