#04/2

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Browsing #04/2 by Author "МАТКІВСЬКА, Тетяна Ярославівна"

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    АУДИТ ГРОШОВИХ КОШТІВ: ОРГАНІЗАЦІЯ ПРОВЕДЕННЯ, ПРОБЛЕМИ ТА ВДОСКОНАЛЕННЯ. AUDIT OF CASH ASSETS: ORGANIZATION, PROBLEMS AND IMPROVEMENT
    (2020) МАТКІВСЬКА, Тетяна Ярославівна; MATKIVSKA, Tetiana Yaroslavivna; БОНДАРЕНКО, Ольга Михайлівна; BONDARENKO, Olha Mykhailivna
    У статті розглянуто актуальні питання щодо організації та методики проведення аудиту операцій з грошовими коштами у касі та на банківських рахунках. З’ясовано мету аудиту грошових коштів та обґрунтовано необхідність його проведення. Наведено основні завдання та етапи даного аудиту. Зазначено найтиповіші помилки та зловживання, які виявляються при здійсненні аудиту грошових коштів у касі та на рахунках у банку. Розглянуто основні проблеми аудиту операцій з грошовими коштами та надано рекомендації щодо його вдосконалення. Money belongs to the category that has always been very relevant in economic thought. Cash is considered the most liquid assets of the enterprise. Under current market conditions, most businesses lack cash assets, so it is important to rationally distribute and use them. To do this, it is necessary to properly organize the accounting and audit of funds. It should be noted that in the course of work the cashier can commit irregularities that in the future lead to significant penalties. Thus, the audit of cash and bank transactions helps to establish the legality and reliability of the performed money transactions and their correctness in accounting, to detect mistakes and abuses during such transactions. The purpose of the paper is to highlight the organizational and methodological aspects of conducting audit of cash assets, to identify the main problems that arise in the audit of money transactions, and to provide recommendations for their resolution. The audit of cash assets plays a significant role in determining the financial position of an entity. Based on the results of the audit of cash assess customers can assess the effectiveness of spending their money. Unfortunately, there may be issues that need to be addressed in the course of organizing and conducting the audit. There are many abuses and irregularities in the conduct of money transactions that the auditor needs to effectively identify. Therefore, resolving these issues and improving the audit of cash assets is very relevant.