INTERNAL AUDIT OF OF FIXED ASSETS OF ORGANIZATION
Abstract and keywords
Abstract (English):
This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.

Keywords:
internal audit, accounting, fixed assets, assessment, depreciation
References

1. Federal´nyy zakon ot 30 dekabrya 2008 goda № 307-FZ (redaktsiya ot 1 dekabrya 2014 goda) «Ob auditorskoy deyatel´nosti».

2. Federal´nyy zakon ot 6 dekabrya 2011 goda № 402-FZ (redaktsiya ot 4 noyabrya 2014 goda) «O bukhgalterskom uchete».

3. Postanovlenie Pravitel´stva RF ot 23 sentyabrya 2002 goda № 696 (redaktsiya ot 22 dekabrya 2011 goda) «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti».

4. Pis´mo UFNS RF po g. Moskve ot 17 maya 2005 goda № 21-18/182 «O provedenii vnutrennego audita sotrudnikom organizatsii»; otdel´nye stat´i, svyazannye s primeneniem novoy redaktsii Mezhdunarodnogo standarta audita № 610 «Ispol´zovanie rezul´tatov raboty vnutrennikh auditorov».

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