Publication Details
Issue: Vol 3, No 1 (2021)
Pages: 30-34
ISSN: 2620-6269
Abstract
The article discusses the main aspects of audit in the field of tourism, the service sector in general, which in general should be taken into account by the auditor when planning all stages of the audit. At the same time, it is necessary to take into account what role the audited subject plays in tourism: whether he is a uroperator or a travel agent. This determines the specifics of its accounting and reporting system, the selected taxation models, and, accordingly, the auditor's audit operations.
Keywords
Audit
audit of tourist organization
audit of expenses and income
audit of management accounting
tour operator
travel agent