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This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expenses, systematized the experience of conducting audits taking into account the norms of the current legislation of the Russian Federation. The author’s vision of the organizational and methodological design of planning an expense audit is proposed, an audit program is developed, a list of auditor working documents is generated, and practical recommendations are given.

The article substantiates that the most reliable and effective mechanism for timely detection of various violations and manipulations in the accounting system of business entities that carry out foreign trade operations is a well-established system of audit of foreign economic activity. The work is devoted to a comprehensive study of the factors influencing the audit of foreign economic activity and highlighting its principles, rules and restrictions for the development of a comprehensive program of audit of foreign economic transactions and recommendations for improving its individual areas. Based on the results of the study of the peculiarities of foreign economic activity, the article groups the factors that affect the audit of foreign trade transactions. The most important ones are: participation in foreign trade operations of non-residents; duration of foreign trade operations; foreign currency settlements; cost centers; the global COVID-19 pandemic; features of "customs audit"; the need to form a CbC report; tax risk assessment. It is proved that the basis of the methodology and organization of the audit of foreign economic activity is its defining principles. Having studied the main provisions of regulations and the basic principles of auditing, highlighted in the scientific literature, they were adapted to the peculiarities of the audit of foreign economic activity. The principles of foreign economic activity audit are grouped into 8 groups: general, ethical, regulatory, organizational, methodological, professional, economic and technical. The general principles of foreign economic activity audit are decisive for audits of any areas of accounting and financial reporting. Adherence to ethical auditing principles is a determining factor in maintaining the reputation of any audit firm. At each stage of the audit, the auditor must adhere to regulatory principles, namely: the application of standards, self-regulation of the profession, compliance with the law, the contractual basis of the relationship. It is proved that at the planning stage the organizational principles of FEA audit are of special importance. Adherence to the methodological principles of the FEA audit allows the auditor to adapt the tools of the sample survey to the specifics of foreign trade operations. Adherence to professional principles will allow you to achieve the highest standards of professionalism and the best results of the audit. Economic principles determine the financial, material and other constraints in the relationship between the subject of foreign economic activity and the audit firm. In terms of information science, the audit requires appropriate information support and compliance with technical principles. The researched conceptual principles of FEA audit should be constantly taken into account during the development of the plan, comprehensive program, tests of audit of foreign economic operations and recommendations for improving its individual areas.

The audit of goods is the largest part of the retail audit program, and therefore requires special attention. The article investigates topical issues of conducting the audit procedure for goods at retail enterprises, since in recent years there has been a tendency to increase the number of retail enterprises. In particular, the necessary directions for improving the audit procedure for audit companies operating on the territory of Ukraine have been identified. The article highlights the purpose of the audit of goods, with consideration to the characteristics of the retail trade. Also, based on the scientific research papers, an audit program has been developed that includes the main audit procedures and can be used by the audit team to conduct an audit. In addition to the program, the main sources of information are provided; on their basis, the audit of goods is carried out and the main economic operations of the retail enterprise are reflected. And peculiar methodology for auditing and inventory of goods for practical use in audit activities is offered. On the basis of International audit standards (ISAs), which are used in Ukraine as national standards, the main stages of audit of goods at retail enterprises are identified, which is of practical importance when planning an audit. Automation of audit is of great importance now, so the article considers possible ways to solve this issue, namely, the method of automated inventory of goods at retail enterprises has been developed, which will help the auditor to speed up the stage of physical verification.