Features of The Audit of Travel Organizations
Keywords:
Audit, audit of tourist organization, audit of expenses and income, audit of management accounting, tour operator, travel agent
Abstract
The article discusses the main aspects of audit in the field of tourism, the service sector in general, which in general should be taken into account by the auditor when planning all stages of the audit. At the same time, it is necessary to take into account what role the audited subject plays in tourism: whether he is a uroperator or a travel agent. This determines the specifics of its accounting and reporting system, the selected taxation models, and, accordingly, the auditor's audit operations.
References
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Alexandrov O.A. Accounting in tourism: a practical guide / O.A. Alexandrov. - M .: Omega - L, 2006 .-- 190p. - (Practical accounting).
Kovaleva OV Audit / tutorial / O.V. Kovaleva, Yu.P. Konstantinov. - M .: "Prior-Publishing", 2003.- 320s.: Ill.
Podolsky V.I. Audit / edited by V.I. Podolsky. - M .: UNITI, 2003.
Podolsky V.I., Savin A.A., Sotnikova L.V. Fundamentals of Auditing: A Guide to Prepare for the Professional Accountant Qualification Exam. - Information agency "IPB-BINFA", 2002
Suits V.P. Audit: general, banking, insurance / textbook for universities // V.P. Suyts, A.N. Akhmetbekov, T.A. Dubrovina. - Moscow: INFRA-M, 2000 - 496 p .: ill.
Published
2021-02-28
How to Cite
Eshmamatova Madina. (2021). Features of The Audit of Travel Organizations. International Journal on Economics, Finance and Sustainable Development, 3(1), 30-34. https://doi.org/10.31149/ijefsd.v3i1.1284
Section
Articles
