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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????? ????? ???????? ???????: ????????? ??????? ???????? ? ??????
Internal auditing for fixed assets: identification of typical violations in accounting |
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| Creator |
???????, ?.?.
Butynets, T.A. |
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| Subject |
?????????? ?????
??????????? ????????? ??????? ?????? ???????? ????????? ????????? ??????????? ??????????? ???????????????? ??????? ?????????????? internal auditing audit fixed assets source documents violations manipulations material liability sudden inventory |
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| 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. |
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| Date |
2016-04-11T09:25:36Z
2016-04-11T09:25:36Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2698
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
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