Home  Journals  International Accounting  13(145) - 2010 October

Features of audit of foreign trade activities of the managing subject

Available online: 8 October 2010

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article are considered the main features of foreign economic activities of a business entity, at which there is an output on an external market as a result of currency transactions, export and import of production (the goods, works and services). This operations increase a share of risks in activity of the organization that entails requirement of the internal and external control of such activity. In the article is given the special attention to audit of export, import and currency transactions of the managing subject. For each of these areas are identified the most important aspects on which the auditor should pay particular attention during the audit check.

Keywords: foreign economic activities, import, export, currency transactions, cash operations, a course difference, the value-added tax, the resident, the non-resident, reliability of the information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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