AUDIT OF FINISHED GOODS AND PRODUCTION DEFECT AS THE BASES FOR DETERMINATION OF QUALITY OF PRODUCTS

The article emphasized the importance of audit of finished goods and defects as bases for determination of products quality as improvement of products quality - one of the forms of competition, demand increase for products and profit increase. The order of carrying out audit of finished goods at the pulp and paper enterprises is considered. Specifics of the audit inspection of quality of finished goods and losses from defect which is carried out together with audit of checking department and laboratories of the organization are disclosed. Here accounting standards of quality of technological documentation, the quality map for production sites, acts of tests, cards of accounting of defect, information of checking departments, economical materials which then mutually compare are applied. Rules of verification of finished goods regarding quality which is made in the interrelations with check of losses from defect consisting of the cost of all finally defective products and expenses on its correction are covered. It is noted that based on results of check the auditor can give an assessment to efficiency of functioning of a system of accounting and control within production economic activity, check correctness of carrying out inventory, a condition of the quality system, to develop the recommendations about control of processes of an exit, reception and storage of finished goods.

audit, finished goods, defect in production, quality, accounting, control, demand, competitiveness, аудит, дайын өнім, өндірістегі ақау, сапа, бухглтерлік есеп, бақылау, сұраныс, бәсекеге қабілеттілік, аудит, готовая продукция, брак в производстве, качество, бухгалтерский учет, контроль, спрос, конкурентоспособность

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