AUDIT KINDS AND THE PURPOSE OF AUDIT INSPECTIONS

Abstract

There is a set of nuances demanding control and check in the organizations activity. For this purpose there is audit, to be exact the audit inspections, helping to reveal errors in enterprise activity. The audit purpose is to express opinion on reliability of financial accounting reporting in accordance with the legislation and on the legality of conducting book keeping. Audit is a form of financial control which is carried out along with its other kinds: the state financial control and revision. In the article audit, its functions and purposes are considered. Kinds of audit and audit inspections and the ways and methods of their realization are presented.