Record Details

?????????? ????? ???????? ???????: ????????? ??????? ???????? ? ??????

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ?????????? ????? ???????? ???????: ????????? ??????? ???????? ? ??????
Internal auditing for fixed assets: identification of typical violations in accounting
 
Creator ???????, ?.?.
Butynets, T.A.
 
Subject ?????????? ?????
??????????? ?????????
??????? ??????
???????? ?????????
?????????
???????????
??????????? ????????????????
??????? ??????????????
internal auditing
audit
fixed assets
source documents
violations
manipulations
material liability
sudden inventory
 
Description ?????????? ???????? ?? ???????? ???????? ??????? ???????? ? ??????? ??????????????? ?????? ???????? ??????? ?? ?? ???????? ??? ????????????, ???????? ??????????????? ?????????? ????????????? ???????? ? ???? ???????? ???????. ?? ???????????? ?????????? ??????? ???????????? ?????????, ??? ???????????? ????????, ? ????? ?????????? ???????????? ?????????? ???????????? ?????? ???????? ? ????????? ????????, ?????????? ?????? ??????? ????????, ?????????? ?? ??????????? ??????? ?? ??????????. ????????? ??????? ???????????, ??????????? ??????????? ?????? ???????? ?????? ? ??????? ?????????? ???????????? ???????? ????????? ?? ???????????? ????????.
The essence and the basic mechanism of typical violations in accounting for fixed assets and their implications for the enterprise, the problems of documentation for business transactions with the movement of fixed assets, identified in the audit, have been researched. In the result of audits conducted by author, for audit practices, to improve the effectiveness of the internal auditing for transactions with fixed assets, the analysis of typical violations and manipulations has been done and their causes have been determined. The research conducted by author will provide adjustment of the current methods of auditing in part of determination of priority of audit objects and detection of violations.
 
Date 2016-04-11T09:25:36Z
2016-04-11T09:25:36Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2698
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
 
Publisher ????