METHODS OF PLANNING AN AUDIT IN BUSINESS ENTITIES

This article analyzes the methods of planning an audit in business entities theoretically and practically. The importance of effective planning in the audit process, analysis processes, risk analysis, identification of audit directions, and a logically structured audit program are shown. The article demonstrates the process of forming an audit plan on the example of LLC "ABC" as a practical aspect. The results of this study serve to organize an audit for business entities in a targeted and effective manner.