The technique of multiple-formal modeling problems of primary accounting audit in accordance with the similar manner to the analytical account, as part of the methodological foundations of information technology creation and application of automated information processing and management in the audit is offered. Audit problems requiring automated data processing are highlighted. The sequence of displaying of data sets on possible analysis is defined. The relationships between the analyzed sets of analytical and primary account are installed. Primary accounting audit problems are formalized. The technique is illustrated by the example of material costs operating activities checking.
multiple-formal modeling, information technology of automated information processing, audit problems, primary accounting, business operations, methods
“Metodika modelirovaniia problem audita pervichnogo ucheta v informatsionnykh tekhnologiiakh obrabotki informatsii i upravleniia” [Modeling method of the audit problems of primary accounting in information technology automated information processing and management],
Information Processing Systems,