Audit Мethodology Current Liabilities

Abstract

The article deals with the methodology of the audit of current liabilities on the example of payables for goods, works and services. The characteristic of the main directions of the audit on the following stages: preparation, audit planning, obtaining audit evidence and an opinion of the auditor.
Audit мethodology current liabilities disclosed in the context payable for goods, works and services.
Simplify the audit will help developed organizational and structural model audit of payments to suppliers and contractors.
The application of audit working papers for an audit of current liabilities, given the requirements of international auditing standards that help efficiently and promptly receive information inspect, identify possible violations.
The possibility of the use of sampling and external evidence for the audit of accounts payable for goods and services.