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
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