Development of Information and Methodological Support for Accounting and Audit of Import Operations

The purpose of this study is to systematize accounting rules, develop information and methodological support for accounting and audit of operations for import and approbation of these developments on the example of PJSC "Alpha". The object of the study is PJSC "Alpha". The subject of the study is the accounting of import transactions in PJSC "Alpha". The scientific novelty of the research consists in systematization of features, problems and basic provisions of the regulatory regulation of accounting for import operations, developing information and methodological support for the audit of import operations. The practical importance of this work is that the recommendations developed in the course of the study on the organization and improvement of accounting for imported activities can contribute to improving the efficiency and quality of financial reporting and can be applied by a specific enterprise. To achieve the purpose of this study, the following methods of scientific research were used: analysis, comparison, classification, deduction. The first chapter is devoted to the definition of the goals and objectives of accounting and audit of import transactions, the systematization of regulatory regulation of import operations and the review of the literature on accounting and audit of these transactions. In the second chapter documenting of import transactions, an organization of their accounting, a reflection in the accounting registers and reports of PJSC "Alpha" were assessed. In the third chapter information and distortions of the financial statements, the internal control system of PJSC "Alfa", the audit risk and the volume of the audit sample were assessed, a general strategy and audit plan for import operations were developed and recommendations for improving the organization's accounting system were made.