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Features of organization of audit of main activities in the enterprise

Journal: Scientific review, Науковий огляд, Научное обозрение (Vol.5, No. 48)

Publication Date:

Authors : ;

Page : 40-47

Keywords : accounting; audit; organization; fixed assets; depreciation; estimation; methodology; audit procedures; working documents of the auditor;

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The article presents the peculiarities of the organization of the audit of fixed assets at the enterprises taking into account modern economic conditions. The necessity of conducting the audit of fixed assets is revealed, which allows to establish their existing and quantitative status, accounting in the accounts, repairs and improvements, correctness of accrual of depreciation and elimination of their shortcomings, which will allow to achieve a high level of qualitative characteristics of the financial statements of the enterprise. The task and the information base used during the audit of fixed assets have been formed. The methodology of audit of fixed assets is presented and its influence on the quality of audit is determined. The stages of verification are determined. The criteria of the quality of the audit are established and the requirements for the process of preparation of the accounting information are established. This will allow to improve the quality and systematic carrying out of the audit of fixed assets at the enterprise.

Last modified: 2018-07-11 19:47:40