Importance Foreign trade activity of the Russian Federation comprises industries, segments, entities and organizations of any legal and business structure, individual entrepreneurs, which consistently produce and sell export resources of any kind, consume imported goods (services) and perform other types of economic activities. It is reasonable to study and substantiate the rules for accounting and auditing export transactions made as part of foreign trade activities. The article presents aspects of auditing export transactions. Objectives The research elaborates methods for auditing export transactions and illustrates aspects of familiarizing with corporate operations, audit planning and auditing of export transactions. Such audits focus on facts of the exporter’s business operations as reported in accounting documents and other sources. When auditing export transactions, auditors determine specific techniques and methods for checking how export transactions are accounted for. Methods Relying upon an analysis, documentation audit, stock taking, compliance audit, recalculation, clerical accuracy check, reconciliation, etc., I analyzed various aspects of export goods accounting, determined the most effective and optimal methods and procedures of audit. Results The final working papers are designated for audit planning, collection of evidence and auditing of export transactions. Conclusions and Relevance Using and evaluating generated working documents on audit in an unbiased manner, auditor thereby complies with reliability and legitimacy requirements and identifies breaches in export transactions.
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