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Електронний архів Житомирського державного технологічного університету

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Title ????? ?????????????? ?? ???????????????? ???????????
Audit of long-term and short-term liabilities
 
Creator ????????, ?.?.
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Korinko, M.D.
Kushnir, Y.O.
 
Subject ?????
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audit
enterprise
entity
liabilities
commercial operation
fact of economic life
 
Description ????????? ?????????? ?????????????? ?? ???????????????? ??????????? ??? ?????????? ??????????? ?? ????????????? ????????? ????????????. ??????????? ????, ??????? ?? ??????? ?????????? ??? ?????????? ?????? ???????????????? ?? ?????????????? ???????????. ??????????? ?????????????-????????? ???????????? ?????? ?????????????? ?? ???????????????? ??????????? ???????? ??????????????. ??????????? ????? ?????????? ?????? ?????????????? ?? ???????????????? ??????????? ? ???? ?????? ?? ??????? ?? ?????????? ?????? ?? ????????????? ????????? ???????. ???????????, ?? ??? ?????????? ?????? ?? ?????? ??????? ????????? ? ?????????? ?????? ??????: ???????????????????????? ???????? ?? ??????????????? ?????? ???????????? ?????? ????????? ???????????? ????????. ???????? ????????? ??????? ??????? ???????? ???????? ??? ?????????? ???????????? ????????? ?????????????? ?? ???????????????? ???????????. ????????? ?????????? ?????????, ??? ????????? ???????? ??????????????? ??? ?????????? ?????? ???????????????? ?? ?????????????? ???????????. ????????????? ???????????? ????????? ????????? ?? ???????????? ?????????? ???????????? ????????? ???????????????? ?? ?????????????? ???????????.
The article determines the importance of long-term and short-term liabilities for the management of financial and material resources of an enterprise. It reviews the aim, objects and information generators for realization of audit of short-term and long-term obligations. The organizing and methodical providing of audit of long-term and short-term liabilities of an enterprise are generalized. The authors distinguish the stages of realization of audit of long-term and short-term liabilities, the aim of audit on each of the presented stages, and recommend methodical techniques. It is fixed that it is necessary to conduct the estimation of the systems of internal control and record-keeping of an enterprise by implementation of public accountant procedures for determination of volume and maintenance of selection realization. After estimating the indicated systems, a public accountant determines the methodology for realization of public accountant verification of long-term and short-term liabilities. The analytical procedures that public accountants are expedient to use for realization of audit of short-term and long-term obligations are determined. The authors suggest the classification of the educed defects on the results of the conducted public accountant verification of short-term and long-term obligations.
 
Date 2017-04-12T12:15:59Z
2017-04-12T12:15:59Z
2017
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/6208
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;1(79)
 
Publisher ????