ISSUES OF AUDITING THE ACCOUNT OF PRODUCTION EXPENSES IN ENTITIES
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audit planning stage, audit strategy, audit plan, audit program, internal control environment, production costs, audit evidence.##article.abstract##
The article examines the issues of improving the audit of the production cost account in the entities managing assets. As a result of the research, proposals were developed on the organization of the audit of the production cost account and the improvement of the audit planning stage.
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