Overview

The monograph presents theoretical and practical foundations of audit in organizations of the Republic of Belarus.The essence, content of the audit and audit activities, preparing and planning an audit, audit technology, auditor's report and reporting of audit organizations are considered.Audit of constituent documents, the formation of authorized capital, the state of accounting and internal control, of cash transactions and bank account transactions, of settlement transactions, of payroll and other transactions with personnel, of investments in long-term assets, operations with fixed assets and intangible assets, auditing the safety and accounting of inventories, audit of production costs and costing of products (goods, works, services), of the release and sale of finished products, goods (works, services), of financial results accounting and their use, of capital and earmarked funds, of financial statements in the Republic of Belarus are described.This monograph is addressed to students, master's degree students, postgraduate students and research associates in the field of audit in organizations.

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