AUDIT OF CONSTRUCTION WORKS IN CONSTRUCTION ORGANIZATIONS
Keywords:
costs, contractors, installation, correctness, attribution, formation regulatory documents, accounting, technical means, control.Abstract
Currently, the legal regulation of contractual relations between construction participants and, as a consequence, the features of accounting and tax accounting have acquired particular importance for business entities. The above problems, as well as the need to confirm the reliability of the performance indicators of an economic entity, which are an indicator of the effectiveness of the organization’s activities, and on the basis of which management decisions are made by users, are confirmed by auditors, which, in turn, determines the relevance of the topic. The purpose of the article is a study of issues related to accounting and auditing of operations in construction organizations, as well as the development of practical recommendations for improving accounting and auditing.
