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
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