Features of the Audit of the Statements of the Authorized Economic Operator

The purpose of the study is to develop proposals for improving the methodology of auditing the reports of authorized economic operators, taking into account the specifics of their activities. The article suggests approaches to the development of such a methodology, taking into account strategic transformations in the context of customs administration. The methodological basis of the work was a systematic approach, a method for analyzing existing customs control processes, collecting facts, analyzing professional and ethical standards, and structural and functional modeling. The result of the study was the methodological justification of an integrated approach to the organization and implementation of the audit of the statements of an authorized economic operator.