Kozhuhova T. Accounting and audit of enterprises manufacturing facing material export transactions

The research of accounting and audit of enterprises manufacturing facing material export transactions to provide management personnel with necessary information for the purpose of making the efficient decisions and raising the audit efficiency is made in the thesis. Economic and legal essence of export transactions is determined, classification of export operations is improved. Methodology of accounting of enterprises manufacturing facing material export transactions according to direct agreement and commission contract is developed. The documents on accounting registration for intensification of accounting information function and fulfillment of control function of accounting stuff as to export transactions are executed. Audit methodology of export operations of manufacturing enterprises with cyclic approach is proposed, the sequence of the audit of accounts with the cycle of sale for export and the cycle of calculation on export operations is defined. Working papers of the auditor of export operations check up are made.