INVENTORIES AUDIT: PREPARATION FOR PLANNING AND CONDUCTING
Abstract and keywords
Abstract (English):
Inventories are a common type of assets in many enterprises. Th e current methodological recommendations for the inventories audit do not disclose the actions of the auditor in preparation for the audit. Th e article provides recommendations on the auditor’s actions at the stage of preparation for planning and conducting for inventories audit.

Keywords:
inventories audit, audit planning, audit methodology
References

1. Vyyavlenie i ocenka riskov suschestvennogo iskazheniya posredstvom izucheniya organizacii i ee okruzheniya. Mezhdunarodnyy standart audita 315 (pere-smotrennyy) [Elektronnyy resurs]: vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n: // Konsul'tant-Plyus: sprav.-pravov sistema.

2. Metodicheskie rekomendacii po sboru auditorskih dokazatel'stv dostovernosti pokazateley material'no-proizvodstvennyh zapasov v buhgalterskoy otchetnosti [Elektronnyy resurs]: (utv. Minfinom RF 23.04.2004, odobreny Sovetom po auditorskoy deyatel'nosti pri Minfine RF, protokol № 25 ot 22.04.2004) // Konsul'tant-Plyus: sprav.-pravov sistema.

3. Organizaciya i osuschestvlenie ekonomicheskim sub'ektom vnutrennego kontrolya sovershaemyh faktov hozyaystvennoy zhizni, vedeniya buhgalterskogo ucheta i sostavleniya buhgalterskoy (finansovoy) otchetnosti [Elektronnyy resurs]: informaciya Minfina Rossii № PZ-11/2013: // Konsul'tant-Plyus: sprav.-pravov sistema.

4. Loseva, A.C. Razvitie metodiki audita material'no-proizvodstvennyh zapasov na predpriyatiyah APK / A.C. Loseva // Tehnologii pischevoy i pererabatyvayuschey promyshlennosti APK - produkty zdorovogo pitaniya. - 2018. - № 1 (21). - S. 84-95.

5. Fedorenko, I. V. Audit: uchebnik / I. V. Fedorenko, G. I. Zolotareva; Sib. gos. aerokosmich. un-t. - Krasnoyarsk, 2011. - 472 s.

Login or Create
* Forgot password?