METHODOLOGICAL-ORGANIZATIONAL SUPPORT FOR THE STATE AUDIT OF NON-FINANCIAL ASSETS INDICATORS IN FINANCIAL STATEMENTS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 6
Abstract
The reform of the accounting process requires new approaches during the state audit as a form of public financial control of the accounting system and requires a study of its methodological and organizational support. The study reveals the relationship between information formation of non-financial assets’ indicators in accounting, their transformation into accounting, and the organization of state audit. The task of ensuring the prevention of errors and inaccuracies is entrusted to the state audit, the methodological and organizational support of which is set out in this article.
Authors and Affiliations
N. M. Pryadka
Keywords
Related Articles
- EP ID EP635975
- DOI -
- Views 88
- Downloads 0
UKRAINIAN POTATO FARMING: MODERN CONDITION AND TOPICAL PROBLEMS
The article studies the current state of development of the potato industry in Ukraine and the world and also analyses the main production indicators. The main problems of the functioning of the potato market are identif...
FEATURES OF AUTOMATION IMPLEMENTATION FOR MANAGING PROCESSES IN INDUSTRIAL ENTERPRISES OF THE MACHINE-BUILDING INDUSTRY
Theoretical issues of automation for management of business processes at industrial enterprises were investigated. The optimization ways of control systems by industrial enterprises of machine-building complex were consi...
APPROACHES TO ESSENCE, CLASSIFICATION AND EVALUATION OF CURRENT LIABILITIES IN THE ENTERPRISE ACCOUNTING SYSTEM
Proved the necessity of improving current liabilities account as an important element of the system management. Disclosed the essence of the concept of current liabilities in the accounting system of industrial enterpris...
THE SYSTEM OF ENTERPRISE ACTIVITY PLANNING
The theoretical basis of the system of enterprise activity planning are investigated. The constituent elements of this system and the features of their interaction are considered. The results of implementing the system o...
RESEARCH OF METHODS FOR ESTIMATING THE COST OF START-UP
Тhe factors and prerequisites for development of Ukrainian start-ups on international platform were studied. There were analyzed scientifically-methodical approaches to the cost evaluation of start-up, were determined sp...