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Purchases of goods and services, personnel and debt payable

Journal: International Journal of Advanced Engineering Research and Science (Vol.9, No. 1)

Publication Date:

Authors : ;

Page : 053-056

Keywords : Accounting Standardization System; Control Suppliers Credit; Purchases Record; Suppliers Audit;

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Abstract

With the implementation of the Accounting Standardization System in Portugal (SNC), the area of purchases and payables started to be approached according to a new aspect, with the audit procedures assuming a crucial importance. This work seeks to study this area as well as point out the main points of attention in auditing or tests to be carried out.

Last modified: 2022-01-18 15:06:38