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ИД «Финансы и кредит»






International Accounting

Procedures for auditing the cost of dairy production

Vol. 23, Iss. 12, DECEMBER 2020

Received: 25 November 2020

Received in revised form: 30 November 2020

Accepted: 3 December 2020

Available online: 15 December 2020

Subject Heading: AUDIT ACTIVITY

JEL Classification: М41, М42

Pages: 1316–1339


Safonova M.F. Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation


Mamushkina N.V. Nizhny Novgorod State University of Engineering and Economics (NGIEU), Knyaginino, Nizhny Novgorod Oblast, Russian Federation


Subject. This article discusses the issues related to the audit procedures required for auditing, taking into account the specifics of production technology and production costs.
Objectives. The article aims to unify the audit procedures for cost accounting and cost calculation, taking into account the specifics of the production process, which directly affect the verification methodology and technology of the audit job. The article also aims to formulate specific audit procedures for accounting for the cost of dairy production, taking into account the specifics of the process of obtaining finished products.
Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, and information classification and consolidation techniques.
Results. The article presents audit procedures for the production of dairy cattle products, which are carried out taking into account the specifics of the production technology and business process, the specifics of the organization and accounting of costs and the formation of reporting of the audited economic entity.
Conclusions and Relevance. The application of audit procedures is due to the peculiarities of accounting and consists in the consistency of these procedures and the use of sources of information. Audit procedures carried out during the audit of the costs of dairy production contribute to the identification of accounting and reporting errors and misstatements. They are a source of audit evidence to form the auditor's opinion. The results of the study can be used in audit theory and in the practical activities of auditors and audit organizations.

Keywords: audit, costs, auditing procedures, accounting


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