Roieva, Olha and Роєва, Ольга Сергіївна and Роева, Ольга Сергеевна (2018) Audit production reserves of the enterprises. Науково – практичний економічній журнал «Економічні студії» (2 (20)). pp. 153-158. ISSN 2311-9306
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Abstract
In the article the theoretical bases of carrying out of an audit of operations on presence and movement of the industrial stocks of the enterprise are investigated. Audit verification is carried out on the basis of legislative and regulatory documents, observance of which avoids significant errors affecting the authenticity of accounting data and accounting (financial) reporting. An audit test consists of several stages and each of them performs specific procedures for obtaining audit evidence and identifies risks. Based on the results of the evidence obtained, the working papers of the auditor are drawn up and the opinion and conclusions of the auditor concerning the reliability and correctness of the display of operations with inventories are formed.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | audit risk, non-disclosure risk, material misstatement risk, inventory, audit organization, audit stages, audit procedures, auditor’s working documents |
| Subjects: | Research materials > Journal articles > Economics Research materials > Journal articles |
| Divisions: | Educational and Scientific Institute of Economics, Management and Administration > Department of Finance, Accounting and Taxation |
| Depositing User: | Адміністратор репозиторію |
| Date Deposited: | 18 Sep 2018 09:07 |
| Last Modified: | 18 Sep 2018 09:07 |
| URI: | http://elibrary.donnuet.edu.ua/id/eprint/755 |
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