AUDIT OF COSTS IN THE ORGANIZATION
This article discusses the relevance of the need to audit costs in the organization, the legislative regulation of the audit, the obligation and initiative of the audit, external and internal audit, the purpose and objectives of the audit costs, the principles of audit planning, audit risks and determine the level of materiality, methodology, content and results of the audit. At the present stage of development of the domestic economy, the problem of improving the control of financial and economic activities of enterprises becomes particularly urgent, which is impossible without the formation and development of the Institute of audit. It is summed up that internal audit in the organization is necessary, as it helps to prevent risks of the organization at earlier stages, and is cheaper.