PLANNING TO CONDUCT AN AUDIT OF PRODUCTION COSTS IN THE ENTERPRISE

Abstract

In order for any activity, especially audit activity, to be effective, first of all, it is necessary to draw up a thorough and clear plan or program. Their content comes from the set goal and specific tasks set for its fulfillment. The norms and practices used by the auditing organization during the planning of the cost audit, the audit planning process and the situations in the processes of concluding a contract between the auditing organization and the business entity are described in the article.