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This article substantiates the need for auditing the accounting of inventories based on the accounting data and financial statements of LLC «Combine of Production Enterprises» (LLC «CPP») in order to improve the organization of inventory accounting. Recommendations are provided based on the results of the conducted audit. The audit revealed a formal approach to the preparation of the company’s accounting policy, violations in the documentation procedures for inventories, and the maintenance of warehouse records without the use of special software. To improve inventory accounting, it is proposed to amend the accounting policy of LLC «CPP», automate warehouse accounting, and strengthen control over the proper preparation of primary accounting documents.
inventory, accounting, financial statements, audit, warehouse accounting, control, production, enterprise
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