Auditing methodology in small business

The audit is regulated by regulatory acts of the Republic of Kazakhstan, is an entrepreneurial activity to verify the financial statements of organizations. Conducting an audit in a small business allows you to establish the authenticity of the information presented in the financial statements of the audit of companies in this market. The article is devoted to the study of the methodology for auditing small businesses. In this scientific work, in accordance with international standards, the main provisions, characteristics of the audit and recommendations for conducting audits in small enterprises are presented. The measures of the information collection process highlighted in the article made it possible to determine the importance levels of the information needs of auditors. Based on the definition of the purpose of the audit, the systematization of information on the regulatory framework of accounting and the client, the authors recommended a plan of audit work. The paper reveals in detail the elements of a structured methodology for conducting audits in small businesses and their interpretation. The article also identifies factors of high growth of audit risk, which auditors are advised to pay attention to. In conclusion, recommendations are given for conducting audits in small businesses. The measures that are acceptable for the implementation of Kazakhstani audit practice and contribute to the development of audit in small businesses are identified.

малый бизнес, аудит, информационное обеспечение, принципы, приемы, методика, аудиторские процедуры, аудиторские риски, small business, audit, information support, principles, techniques, methodology, audit procedures, audit risks, шағын бизнес, аудит, ақпараттық қамсыздандыру, қағидалар, тәсілдер, әдістеме, аудиторлық процедуралар, аудиторлық тәуекелділік

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