The transport sector of Ukraine is an important part of the development of the productive forces of society. It provides production and circulation processes, transporting goods to the place of sale and consumption, as well as providing passenger transportation services. The specifics of transport services affect the organization of the accounting and analytical process and determines the process of independent verification – audit.

TRANSPORT

Audit at transport enterprises is carried out in order to establish the legality, correctness and expediency of their activities, identify violations, identify culprits, and provide proposals to eliminate deficits and discrepancies with applicable law.

Therefore, when conducting such an independent audit, it is advisable to first analyze the legal aspects of documentation and reflection in the tax and accounting operations for the purchase and insurance of vehicles.

The auditor must carefully check how the accounting of transactions for the provision of transport and freight forwarding services, the completion of primary documents in their provision, as well as the features of accounting in the provision of international road transport services.