AUDIT OF THE ACCOUNTING POLICY OF THE ORGANIZATION
The accounting policy is the fundamental document underlying the accounting of the entire enterprise. It is a set of accounting methods, i.e. primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. The purpose of the audit of accounting policy is to establish compliance of the system of internal documents of regulation and accounting of the audited organization with the current legislative regulations and constituent documents. This article describes in detail the main directions and methods of auditing the accounting policy of the organization. Possible violations and errors during the verification of this direction are highlighted.