Selishchev S. Audit of the material expenses of the enterprises: methods and organization

The purpose of the dissertation is the development of organizational and methodological framework for audit of the material expenses of the enterprises. The object is the audit of the material expenses of the enterprises for manufacture of the concrete-steel constructions. The subject of research is the organizational and methodological support of the audit of the material expenses of the enterprises for manufacture of concrete-steel constructions. The methods of research: analysis and synthesis, theoretical generalization, comparison and grouping, induction, deduction, expert estimates. Scientific novelty of the research lies in the extension of the theoretical assumptions, development of the methodological approaches and the practical recommendations for improving of audit of the material expenses of the enterprises. For the first time: the contingency of identifying risks for audit of the material expenses, which are caused by the technological features of the enterprises for manufacture of the concrete-steel constructions, is theoretically substantiated. Improved: the classification of normative reference information in terms of systematicity of its application in accounting of the material expenses, as well as identification of its areas, the non-systematic application of which may cause the increase of the audit risk level; the procedural provision of audit of the material expenses of production; identification of the main factors of influence of the automated information processing systems on the procedures of audit risk evaluation, including in conditions of use of the automated systems of control over technological processes of production; the system of evaluation of factors influencing the determination of audit risks while checking the material costs. Have been further developed: the approach to the interpretation of the term of "the material expenses" in the context of the objectives of the study, the composition and structure of the material expenses; the model of the database of audit evidences for the audit of the enterprises' material expenses; the methods of checking of typical material expenses of the enterprises for production of the concrete-steel constructions; the recommendations for planning and the methods of calculation of materiality for the material expenses audit; the algorithm for monitoring of the internal control system. The results of the research are introduced into the activity of: VGPO "Guild of Professional Internal Auditors of Ukraine" (certificate № 17 dated 02.03.2014), LLC "CEM BUD" (certificate № 128 dated 03.12.2014), PJSC "Plant of concrete-steel constructions number 1" (certificate № 119-p dated 08.10.2013), LLC "Glauben Group" (certificate № 3 dated 10.20.2013), PE "Audit firm "Euroconsulting" (certificate № 2013-11-18-1/1 dated 18.11.2013), LLC "Audit firm "Audit - Exim" (certificate № 74 dated 02.23.2014), PE "Audit firm "PAKT" (certificate № 04-12 dated 18.04.2014), as well as into the academic process of the National Academy of Statistics, Accounting and Audit (certificate № 35 dated 02.12.2014).