BUSINESS INFORM №6-2018

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Section: International Economic Relations
UDC 657.4
Lubenchenko O. Е., Pohorelov Y. S.
The Subject Area of Audit of Foreign Economic Activity of Enterprise: Methodical Aspects (p. 23 - 33)
The subject area of audit of foreign economic activity of enterprise is defined as a set of connected and interrelated economic facts in the sphere of foreign economic activity (FEA) of enterprise. Elements of the subject area of audit of FEA of enterprise are presented and the basic questions on the economic operations therein are defined. The legal basis and documentary support of operations of export-import of goods and services, risks of operations of export-import of goods and services are considered, features of their taxation and reflection in the financial statements of enterprise are displayed, features of export services are disclosed, attention is focused on the essential issues that require consideration on the part of auditor.
Keywords: enterprise, foreign economic activity, audit, goods, service, exports, imports, legal support, documentary support.
Fig.: 5. Tabl.: 1. Bibl.: 10.

Lubenchenko Olga Е. – Candidate of Sciences (Economics), Associate Professor, Director, National Center for Accounting and Auditing, The National Academy of Statistics, Accounting and Auditing (1 Pіdhіrna Str., Kyiv, 04107, Ukraine)
Email: о[email protected]
Pohorelov Yurii S. – Doctor of Sciences (Economics), Professor, Assistant Service, Accounts Chamber of Ukraine (7 M. Kotsiubynskoho Str., Kyiv, 01601, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Lubenchenko, Olga Е., and Pohorelov, Yurii S. (2018) “The Subject Area of Audit of Foreign Economic Activity of Enterprise: Methodical Aspects.” Business Inform 6:23–33.

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