AUDIT OF PRODUCTION RESERVES OF THE ENTERPRISE
Journal Title: Економічні студії - Year 2018, Vol 2, Issue 20
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.
Authors and Affiliations
O. S. Roieva
Keywords
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- EP ID EP571434
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