UK: У статті розглянуто нормативно-правові та методологічні аспекти організації аудиту дебіторської та кредиторської заборгованості підприємства. Установлено, що склад ключових завдань аудиторської перевірки дебіторської і кредиторської заборгованості підприємств включає визначені оціночні операції. Представлено дослідження організації аудиторської перевірки дебіторської та кредиторської заборгованості підприємства, визначено напрями її поліпшення. Визначено склад основних об’єктів аудиторської перевірки за вказаними видами заборгованостей. Визначено перелік критеріїв, за якими аудитори оцінюють стан розрахунків і зобов’язань підприємств. Вивчено основні підходи дослідників до процедури проведення аудиторської перевірки вказаних видів заборгованостей підприємств.
EN: In the process of economic activity, each organization is faced with the need to carry out various operations in which some resources are transformed into others, such as materials, raw materials – into finished products, products – into funds, and funds again for materials, raw materials. This is how the economic cycle takes place. As a result, the company creates certain obligations, the successful implementation of which helps the company
to operate successfully in a competitive market. But any economic activity is impossible without costs, the need
to purchase resources to implement activities. Without the acquisition of tangible assets from third parties and the investment of these values in production, the organization can not function, so the organization can not operate without payment for various goods, services and works. The problem of accounting for debts incurred in settlements with suppliers and contractors, buyers and customers is more than relevant, debt accounting is the most important part of the accounting system in the organization, settlements can be made daily. During periods of economic instability, the risks of non-payment or late payment increase, which often leads to the formation of receivables and payables. In part, these debts may be present in the company and do not harm the overall financial condition, if they are within acceptable limits. Overdue accounts payable and doubtful accounts receivable indicate that there has been a failure to work with suppliers, customers and clients, which requires immediate action to prevent
negative consequences. Changing the level of receivables and payables also leads to a change in the financial position of the organization for the better or worse, which requires a well-thought-out policy in the field of debt management in order to improve the overall condition of the enterprise. The level of information on these elements of settlements, the state of financial stability and solvency of economic entities depends on the reliable organization of accounting and audit of receivables and payables of the enterprise. This indicates the need for a comprehensive study of theoretical and methodological justification and optimization of accounting and auditing of receivables and payables of enterprises.
