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International Accounting

40(190) - 2011 October

Theoretical aspects of the account and applications of methods of audit at the control customs cost of the imported goods

Vol. 14, Iss. 40, OCTOBER 2011

Available online: 1 November 2011

Subject Heading: Account problems

JEL Classification:

Zyryanova T.V. Doctor of Economic Sciences, professor, head of «Accounting, analysis and audit» department , Ural Academy of Public Administation
tatyana.zyrianova @ uapa.ru

Arakelyan A.A. Senior lecturer of «Accounting, analysis and audit», Ural Academy of Public Administation
armen.a.a @mail.ru

In the present article it is shown that in modern conditions for the control of correctness of definition of customs cost of the imported goods effectively application of methods of audit with which help various systems of the organisation already after release of the goods through border and customs clearing are studied. It allows to observe balance between speed of passage of the goods through border and correctness of definition of customs cost of the goods.

Keywords: customs cost, audit methods, the transaction price, check, import, INCOTERMS

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

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