ОСОБЛИВОСТІ ОБЛІКУ, АУДИТУ І КОНТРОЛЮ ДІЯЛЬНОСТІ ТОРГІВЕЛЬНОГО ПІДПРИЄМСТВА

The article presents the economic essence of accounting, auditing and control of the activities of a commercial enterprise, since the variety of forms of ownership in modern economic conditions of commercial enterprises requires alternative and diverse approaches to the methodology and techniques of accounting for commercial activities, which affects the control and audit of the activities of a commercial enterprise. The purpose and objectives of auditing and controlling the activities of a commercial enterprise are determined. Audit evidence is determined in auditing and controlling the activities of a commercial enterprise for the preparation of financial statements. The stages of conducting an audit are determined. The features of the preparatory stage are given, at which important attention is paid to the internal control and audit system. The procedures for the quality of accounting and organization, preparation of financial statements and its audit at a commercial enterprise are determined. Provisions are provided for planning an audit of the activities of a commercial enterprise. A study of the regulatory and legal framework for regulating accounting and auditing at commercial enterprises is conducted. Rational methods for auditing and controlling the activities of a commercial enterprise as a key sign of the successful functioning of a commercial enterprise are substantiated. It is proved that the success of a commercial enterprise depends on the improvement of internal business activities and the level of control and audit of their activities. It is established that conducting an audit according to a certain methodology will make it possible to take into account the peculiarities of the activities and accounting policy of a commercial enterprise, which will ensure the formation of an objective audit opinion. Factors that influence the organization and maintenance of accounting, determine the rhythm, coherence and high efficiency of the enterprise's work, based on control and audit, are identified. Based on the research, measures are recommended for the effective organization of accounting of a commercial enterprise, audit and control in order to prepare financial statements for management needs. It is concluded that accounting, audit and control of the preparation of financial statements are a necessary condition for the successful functioning of a commercial enterprise.