Syrtseva Svitlana, Cheban Yuliia, METHODOLOGICAL APPROACHES TO THE FIXED ASSETS AUDITOF AGRARIAN ENTERPRISES

Modern Economics

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关键词: audit;    fixed assets;    agrarian enterprises;    audit procedures;    working documents of the auditor.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Mykolayiv National Agrarian University

【 摘 要 】

Introduction. An audit of fixed assets is an integral part of general audit of any entity. The purpose of fixed assets audit is to confirm the accuracy of the information on the fixed assets value, the amount of accrued fixed assets depreciation, operations related to the movement of fixed assets, costs of improvements in fixed assets and repairs, and the revaluation outcomes in the accounting and financial reporting.

【 授权许可】

CC BY