{"id":10616,"date":"2022-01-25T20:20:57","date_gmt":"2022-01-25T18:20:57","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=10616"},"modified":"2022-03-02T15:48:36","modified_gmt":"2022-03-02T13:48:36","slug":"metodyka-provedennya-audytu-osnovnyh-zasobiv-na-avtotransportnyh-pidpryyemstvah","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=10616","title":{"rendered":"\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u0443 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u043d\u0430 \u0430\u0432\u0442\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u0445"},"content":{"rendered":"

<\/p>\n

\u041c\u0415\u0422\u041e\u0414\u0418\u041a\u0410 \u041f\u0420\u041e\u0412\u0415\u0414\u0415\u041d\u041d\u042f \u0410\u0423\u0414\u0418\u0422\u0423 \u041e\u0421\u041d\u041e\u0412\u041d\u0418\u0425 \u0417\u0410\u0421\u041e\u0411\u0406\u0412 \u041d\u0410 \u0410\u0412\u0422\u041e\u0422\u0420\u0410\u041d\u0421\u041f\u041e\u0420\u0422\u041d\u0418\u0425 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410\u0425<\/p>\n

METHOD OF AUDIT OF FIXED ASSETS AT MOTOR VEHICLE ENTERPRISES<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 28-34. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>6, \u0422\u043e\u043c 2, 202<\/strong>1 (<\/strong>300)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041c\u0406\u0425\u041b\u042f\u0404\u0412\u0410 \u0414. \u0421.
\nORCID ID: 0000-0001-8300-2850
\ne-mail: daria.mikhliaieva@gmail.com<\/a>
\n\u0411\u0404\u041b\u041e\u0417\u0415\u0420\u0426\u0415\u0412 \u0412.\u0421.
\nORCID ID: 0000-0003-4191-9382<\/a>
\ne-mail: belozertsev.v@ef.dnu.edu.ua
\n\u0414\u043d\u0456\u043f\u0440\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c. \u041e. \u0413\u043e\u043d\u0447\u0430\u0440\u0430<\/p>\n

DARIA MIKHLIAIEVA, VASYL B\u0415LOZERTSEV
\nOles Honchar Dnipro National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-300-6\/2-5<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 04.10.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 30.12.2021<\/p>\n

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\n\u00a0 \u00a0 \u00a0 \u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0430\u0443\u0434\u0438\u0442, \u0430\u0432\u0442\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u0435 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e, \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u043e\u0431\u0438, \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430, \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430 \u0430\u0443\u0434\u0438\u0442\u0443, \u043f\u043b\u0430\u043d \u0430\u0443\u0434\u0438\u0442\u0443, \u0440\u043e\u0431\u043e\u0447\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 The article reveals the methodology of the audit at motor transport enterprises of Ukraine. One of the most important parts of the development of Ukraine’s productive forces is the transport industry, which provides production and circulation processes, transporting manufactured products to the month of its sale and consumption, as well as providing passenger transportation services. Today, almost every company, regardless of its economic activity, owns its own vehicles. But for trucking companies, cars are the main means of providing services. That is why the issue of effective use of motorsports, which is impossible without a quality audit, is quite relevant.
\nMethods of auditing fixed assets at motor transport enterprises of Ukraine, as well as at other types of enterprises, defined by International Standards on Auditing. In accordance with ISA 200 \u00abPurpose and Basic Principles of Auditing Financial Statements\u00bb, the purpose of an audit of property, plant and equipment is for the auditor to express an independent professional opinion on the correctness of the entity\u2019s financial statements. The article considers the main tasks of the audit of fixed assets in motor transport enterprises, as well as the main procedures used in the audit of fixed assets. The paper proves the importance and necessity of auditing the accounting of fixed assets at motor transport enterprises, because the effectiveness of their use affects the cost of motor transport services and as a consequence on the financial results of transport enterprises of Ukraine. The article also presents a test of internal control of fixed assets at the trucking company, which should be carried out at the preparatory stage of the audit of fixed assets and provide the auditor with the necessary information to develop an optimal audit program, taking into account the activities of the trucking company. In addition, the article provides samples of working documents of the auditor during the inspection of fixed assets at the trucking company.
\n\u00a0 \u00a0 \u00a0 Key words<\/strong>: audit, motor transport enterprise, fixed assets, methodology, audit program, audit plan, working documents of the auditor.<\/p>\n

References<\/strong><\/p>\n

    \n
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  2. Kostyshyn N.S. Osoblyvosti audytu avtotransportnykh pidpryiemstv \/ N.S. Kostishyn [Elektronnyi resurs] \u2013 Rezhym dostupu: http:\/\/dspace.wunu.edu.ua\/bitstream<\/li>\n
  3. Makarenko A.P. Audyt: navch. metod. posibnyk \/ A.P. Makarenko, T.O. Melikhova, H.M. Beskosta. \u2014 Zaporizhzhia: ZDIA, 2016. \u2014 184 c.<\/li>\n
  4. Makarenko A. P., Shama M. V. Audyt osnovnykh zasobiv na pidpryiemstvi ta napriamy yoho vdoskonalennia. Ahrosvit. 2020. – \u2116 2. S. – 30\u201337.<\/li>\n
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  6. Radionova N.I. Udoskonalennia metodolohii audytu osnovnykh zasobiv \/ N.I. Radionva, O.M. Bunda \/\/ Rehionalna biznes-ekonomika ta upravlinnia. \u2014 2015. \u2014 \u2116 3 (47). \u2014 S. 100\u2014111.<\/li>\n
  7. Ctryhul L.S. Shliakhy udoskonalennia orhanizatsii obliku i audytu osnovnykh zasobiv na pidpryiemstvi \/ L.S. Stryhul, A.S. Timonova \/\/Visnyk NTU \u00abKhPI\u00bb. \u2014 2014. \u2014 \u2116 32 (1075). \u2014 S. 47\u201450.<\/li>\n
  8. Utenkova K.O. Audyt osnovnykh zasobiv pidpryiemstv APV v konteksti vymoh mizhnarodnykh standartiv audytu \/ K.O. Utenkova [Elektronnyi resurs]. \u2013 Rezhym dostupu: http:\/\/magazine.faaf.org.ua\/audit-osnovnih-zasobiv-pidpriemstv-apv-v-konteksti-vimog-mizhnarodnih-standartiv-auditu.html<\/li>\n
  9. MSA 200 \u00abTsil i osnovni pryntsypy audytu finansovoi zvitnosti\u00bb [Elektronnyi resurs] \u2013 Rezhym dostupu: http:\/\/www.ifrs.org.ua\/mezhdunarodny-e-standarty-audita-msa-isa-ukrayins-ka-mova\/<\/a><\/li>\n
  10. Belozertsev, V.<\/a> Priority areas of state regulation of the industry in the context of sustainable development \/ Shmygol, N.<\/a>,\u00a0Galtsova, O.<\/a>,\u00a0Yelisyeyeva, O.<\/a>,\u00a0Tarlopov,<\/a>Belozertsev, V.<\/a> \/\/ IOP Conference Series: Earth and Environmental Science<\/a>,\u00a02021, 915(1), 012028. Rezhym dostupu: https:\/\/iopscience.iop.org\/article\/10.1088\/1755-1315\/915\/1\/012028\/pdf<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[59],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10616"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10616"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10616\/revisions"}],"predecessor-version":[{"id":10978,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10616\/revisions\/10978"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}