ОСОБЛИВОСТІ ОБЛІКУ, АУДИТУ І КОНТРОЛЮ ВИКОРИСТАННЯ ОБ’ЄКТІВ ФІНАНСОВОГО ЛІЗІНГУ В ГОСПОДАРСЬКІЙ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

The article presents the economic essence of accounting, auditing and control of the use of financial leasing objects in the economic activities of the enterprise. Financial leasing is an important financing tool that allows enterprises to use the necessary assets without significant one-time costs. However, accounting, auditing and control of financial leasing transactions have their own characteristics that must be taken into account to ensure the accuracy of financial reporting and effective resource management. At the same time, financial leasing has its own characteristics in accounting, determining the acquisition of ownership of the leased asset after the end of the lease term, the term and value of minimum lease payments. Accounting by the lessor and the lessee has its own nuances. Depreciation of the financial leasing object deserves special attention. The features of auditing and control of financial leasing include checking the correctness of the accounting of both the lessor and the lessee and checking the compliance of leasing agreements with the requirements of the law, regulatory legal acts, and accounting standards. Assessing the correctness of the classification of leasing transactions, checking accounting records and assessing the internal control system require the auditor to apply his knowledge and skills in practice. Proper organization of accounting, auditing and control of financial leasing transactions is key to ensuring the reliability of financial reporting and effective management of enterprise resources. Compliance with regulatory requirements and accounting standards, as well as regular auditing and control of such transactions contribute to minimizing risks and increasing the financial stability of the enterprise.