Analytical procedure in an audit of fixed assets

نویسندگان

چکیده

The article describes the content of analytical procedures, stages and methods their implementation when planning an audit fixed assets. Areas potential risk were identified in terms equipment, condition, movement, use assets investment activity organization. Additional procedures are indicated.

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ژورنال

عنوان ژورنال: International journal of financial management and economics

سال: 2021

ISSN: ['2617-9210', '2617-9229']

DOI: https://doi.org/10.33545/26179210.2021.v4.i1a.73