Problems and prospects of methodological features of accounting and audit of import operations
Saparbayeva S. Nabiyeva A. Christauskas C.
2024EnPress Publisher, LLC
Journal of Infrastructure, Policy and Development
2024#8Issue 11
In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.
accounting and audit , efficiency , financial reporting , import operations , standards , sustainable development
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L.N. Gumilyov Eurasian National University, Astana, 010000, Kazakhstan
Kauno Kolegija Higher Education Institution, Kaunas, 50468, Lithuania
L.N. Gumilyov Eurasian National University
Kauno Kolegija Higher Education Institution
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