FEATURES OF THE ORGANIZATION OF AUDIT IN TOURISM

Abstract

The tourist route of the country today refers to investment as one of the most priority sectors. Of course, the economy is a priority for our state. For the rapid development of the tourism industry, it is necessary to conduct an audit in order to prove the reliability of the financial statements of institutions engaged in tourist services. On the one hand, this is the only guarantee that the financial investments that flow into this industry are directed correctly. Today, the development of tourism business in Kazakhstan is one of the most important directions of state policy, as Kazakhstan has entered a new stage of economic development. In this regard, there is a need for a clear organization of auditing as the main component of economic activity. This article discusses some issues of the development of accounting and auditing in the tourism business in the Republic of Kazakhstan. This article discusses some aspects of the organization of the accounting policy of travel agencies, the positive basis for their functioning, as well as the features that auditors should pay attention to when checking.