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International Accounting
 

Information base of audit of export operations

Vol. 15, Iss. 6, FEBRUARY 2012

Available online: 7 February 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Ganshina S.E. Senior teacher of department «Audit», All-Russia Correspondence Financial and Economic Institute
sgansch@mail.ru

In the article the information base for carrying out of export operations is shown. The order of planning of audit is reflected, the basic primary documents and stages of carrying out of audit accounting and tax accounting of export operations are characterized.

Keywords: accounting and auditing export, foreign economic activity, planning the audit, foreign economic contract, cargo customs declaration, international waybills, invoice, passport deal

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

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