ORGANIZATION OF ACCOUNTING AND AUDIT METHODOLOGY OF CASH FLOW AT THE ENTERPRISE

Abstract

The article is devoted to the research of theoretical aspects of the organization and accounting as well as methodology of planning the steps of audit of cash flow at the enterprise. The article analysis various approaches of scientists, to the definition of concept of accounting and audit methods of cash funds, different approaches to the meaning of "cash flow" are considered. The essence of imperfections and issues of existing approaches in the current economic activity of the enterprise are determined and the main disadvantage is indicated, which does not allow them to be effective. For instance, there is an example of the internal control test of cash and settlement operations, the audit programs of cash settlement operations with (allocation of methodological methods of conducting and organization), a typical classification of enterprise funds and the main sources of information during their accounting and audit are determined, the typical use of the auditor's working documents is determined that take into account all possible aspects. The topic of organization of cash accounting at the enterprise and methods of their audit is quite relevant, as it applies to almost all aspects of economic activity. The purpose of the audit of cash is to provide the auditor with a reasoned opinion on the legality, reliability and appropriateness of cash transactions, as well as their compliance with the requirements of applicable law. Methods of cash audit control: check compliance with current legislation on cash transactions; check compliance with the necessary conditions for receipt, storage and use of funds in the company's cash register and bank accounts; check the availability of primary documents at the enterprise and investigate the correctness of their design; to check the observance of other requirements of the Regulations for conducting cash transactions in the national currency, to determine the directions of the use of funds, the purpose and legality; check the reporting and compliance of synthetic and analytical accounting data. The proposed control methods and developed documents of the auditor will allow to detect and prevent violations in a timely manner, as well as to provide the necessary recommendations for improvement.