ORGANIZATIONAL-METHODOLOGICAL ASPECTS OF ACCOUNTING AND AUDIT OF FIXED ASSETS
Journal Title: Економічні студії - Year 2018, Vol 4, Issue 22
Abstract
The article describes the essence of accounting and auditing fixed assets and the methodology for its conduct. Defined goals, objectives, sources of information and the main methods used in the audit of fixed assets. Comparison of approaches to the formulation of tasks for the audit of fixed assets in international and domestic practice has been made. Considered areas of improvement of accounting and proposed methodological procedures for internal audit of fixed assets, which will improve the efficiency of their management.
Authors and Affiliations
I. M. Klimovych, T. O. Pashkova
Keywords
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