Purchases of goods and services, personnel and debt payable
Journal: International Journal of Advanced Engineering Research and Science (Vol.9, No. 1)Publication Date: 2022-01-08
Authors : Pereira Adalmiro Vaz Angela Silva Eduardo;
Page : 053-056
Keywords : Accounting Standardization System; Control Suppliers Credit; Purchases Record; Suppliers Audit;
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.
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Last modified: 2022-01-18 15:06:38