ASSESSMENT AUDIT OF MAIN ACTIVITIES ON THE DIFFERENT STAGES OF THEIR LIFE CYCLE ON THE BASIS OF THE ENTERPRISES INCLUDED TO MANAGEMENT OF THE STATE CONCERN “UKROBORONPROM”
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 5, Issue 61
Abstract
The article reviews and analyzes audit reports of enterprises transferred to the state concern “Ukroboronprom”. In the course of the study of audit reports, we have systematized the typical shortcomings indicated in the results of audit procedures on each stage of the life cycle of the main assets of the companies selected for the study. The most risky operations which carry out an accounting valuation of fixed assets, for each of the stages of their life cycle were identified. Classification of typical forms of accounting for fixed assets on various stages of the life cycle for documenting the conduct of the audit procedure in the public sector has been carried out. The carried out researches considerably facilitate and optimize the work of auditor bodies in the sphere of checking the accounting of an estimation of the basic means, moreover they give the chance to save their time, and as a result the means for carrying out of audit.
Authors and Affiliations
Y. V. Slutskiy
Keywords
Related Articles
- EP ID EP634732
- DOI -
- Views 127
- Downloads 0
FOREIGN EXPERIENCE OF EXTERNAL DEBT MANAGEMENT: PROSPECTS FOR IMPLEMENTATION OF IT IN UKRAINE
The article examines the problems of the current situation and trends of the growth of the state debt of foreign countries; a comparative analysis of the domestic and foreign debt situation was done. It is argued that no...
THE EU-COUNTRIES POPULATION INCOME DIFFERENTIATION
In the article the author points out that the special attention of the international community is paid to the socio-economic development of the EU countries, also its "eastern expansion", the assessment of the consequenc...
MANAGEMENT OF FLEXIBILITY AND CREDITABILITY OF THE ENTERPRISE IN FOREIGN PRACTICE
In the article, the method of calculation of indicators of liquidity and solvency of the enterprise in foreign practice; the essence, advantages and disadvantages of models for assessing the borrower’s creditworthiness b...
ANALYSIS OF THE INFLUENCE OF HOUSEHOLDS OF THE POPULATION ON THE INVESTMENT ATTRACTION OF THE INDUSTRY
The article studies the influence of households on the formation of investment attractiveness of the agricultural sector. A direct relationship has been established between the number of serving cooperatives and the volu...
CONCEPTUAL BASES FOR THE MANAGEMENT OF FINANCIAL AND ECONOMIC SECURITY OF BANKS
In the context of a comprehensive crisis that also affects the financial sector of the country, a major issue is the financial security of the country’s banking system. In this aspect, there is a direct relationship betw...