Fixed assets accounting as a result of studying this chapter, the student must: know • the concept and basic principles of accounting for the movement of.
Plan and program for auditing fixed assets the main areas of audit of fixed assets accounting should provide: - control over the availability and safety.
1. theoretical aspects of accounting (financial) reporting 1.1. the concept of financial statements, its significance and types accounting (financial).
List of audit procedures to determine each of the possible violations or abuses, a set of control procedures has been developed: - inventory of cash in.
8.2. internal audit of the processes of supply and storage of inventories the processes of supply and storage of material assets are part of the.
Accounting calculations as a result of the study of paragraph 3.3, students should: know • the main legislative acts and regulations governing settlement.
Procedure for conducting an audit confirmation during the audit, the auditor uses working documents developed by the audit firm, in which full and.
Types of audit reports as already mentioned (paragraph 6.6), the opinion on the reliability of the reporting can be expressed in various forms: • an.
Audit of accounting policy as a result of studying the chapter, the student must: know • united states approach to the organization, principles and rules.
The balance of the chief administrator (administrator), the recipient of budget funds in the balance sheet (f. 0503130), the indicators are reflected in.
5.7. explanations to the balance sheet and profit and loss statement of ojsc bytservis for the reporting year the procedure for the formation of.
Identify and assess the risks of material misstatement the auditor is obliged to identify and assess the risks of significant distortions at the level: •.
Accounting method accounting method - a set of methods and techniques for reflecting the financial and economic activities of the organization, which.
Stages of accounting work accounting work in the accounting department consists of three stages: 1) accounting processing of primary documents; 2) the.
Os audit program the audit program under fpsad no. 3 audit planning corresponds to the tasks of the audit of fixed assets and consists of the.
Retirement of financial investments retirement of financial investments takes place in cases of redemption, sale, donation, transfer in the form of a.
2.4. the value of the profit and loss account in a market economy the main goal of economic entities in a market economy is profit. in economic theory,.
Peculiarities of accounting when calculating the cost price by the method of reverse write-off the system of calculating the cost of using the reverse.
Alignment of the terms of the audit the first effective steps in the conduct of the audit are regulated by fpsad no. 12 harmonization of audit conditions.
Legal responsibility of the chief accountant failure to perform or improper performance of their duties and unrealization by the chief accountant of the.
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