Improving the audit of current liabilities in relationships with the optimization of accounting process.

A theoretical assessment of the relationship of the data of the accounting and audit of current liabilities is provided, their impact on activity of the enterprise in terms of information technology is analyzed. The paper considers computer strategy audit of current liabilities in the context of providing a nd functional parts of the information system. Main stages of computer audit of current liabilities are described. The main perspectives of the audit of current liabilities and their relationship with the optimization of the accounting process at the enterprise are examined.