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