Parshakov V. Audit of granite mining enterprises

Based on the analysis of the current state of granite mining enterprises, conclusions were made on the need to further develop the audit system of their activities. In order to ensure the identification of the necessary areas of audit for scientific study identified problem positions of these enterprises in the context of technological, financial and management areas. Motivated, within the economic sphere, appeal to the concept of "economic audit of granite mining enterprises" which is proposed to understand the process of independent or impartial study of their economic activities (actions and facts in quantitative and cost evaluation) to determine and establish compliance with the latter standards and the norms of the external and internal field of regulation, as well as the requirements of the relevant stakeholders within the current legislation. The classification of the main types of economic audit of granite mining enterprises according to a set of features has been worked out. Differences and coincidences of external and internal audit of granite mining enterprises in theoretical, methodological and methodological and organizational sections are revealed. The emphasis on the external audit of production capacity and internal strategic audit of granite mining enterprises is argued.