UDC 658.5.012.7

FEATURES OF AUDIT OF CALCULATIONS WITH BUYERS AND CUSTOMERS

Kovaleva Natalia Nikolaevna1, Ermakova Lyudmila Vladimirovna2, Melgui Andrey Eduardovich3
1Bryansk State University named after I.G. Petrovsky, candidate of economic Sciences, associate Professor of accounting and taxation
2Bryansk State University named after I.G. Petrovsky, candidate of economic Sciences, associate Professor of accounting and taxation
3Bryansk State University named after I.G. Petrovsky, candidate of economic Sciences, associate Professor of accounting and taxation

Abstract
Аудит, бухгалтерский учет, аудиторская проверка, расчеты с покупателями и заказчиками, аудиторские процедуры, источники получения информации, способы проведения проверки, категории дебиторской задолженности.

Article reference:
Features of audit of calculations with buyers and customers // Economics and innovations management. 2016. № 10 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/10/12639

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