IDEAS home Printed from https://ideas.repec.org/a/scn/000pbo/67006.html
   My bibliography  Save this article

ІНВЕНТАРИЗАЦІЯ ПРИ ЗДІЙСНЕННІ АУДИТУ // Inventory in carrying out audits

Author

Listed:
  • Кузьмін, Дмитро Леонідович

    (Житомирський державний технологічний університет)

Abstract

The purpose and order of auditor’s participation in inventorying of enterprise’s assets and liabilities have been disclosed. The lists of auditor’s duties at each of the three stages of carrying out control: planning, collecting data for auditor’s assurance, completing the audit have been considered. Розглянуті мета і порядок участі аудитора в інвентаризації активів і зобов’язань підприємства. Перераховано завдання аудитора на кожному з трьох етапів виконання перевірки: планування, збору фактів для аудиторської впевненості, завершення аудиту.

Suggested Citation

  • Кузьмін, Дмитро Леонідович, 2008. "ІНВЕНТАРИЗАЦІЯ ПРИ ЗДІЙСНЕННІ АУДИТУ // Inventory in carrying out audits," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 10(1).
    • Handle: RePEc:scn:000pbo:67006
    as

    Download full text from publisher

    File URL: http://pbo.ztu.edu.ua/article/viewFile/67006/62462.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:000pbo:67006. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ольга Могиленко (email available below). General contact details of provider: http://pbo.ztu.edu.ua/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.