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Методика перевірки правильності відображення в балансі статей активу і пасиву // Techniques of checking correctness of assets and claims items reflecting in the balance-sheet

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  • Сушко, Дмитро Сергійович

    (Державна академія статистики, обліку і аудиту)

Abstract

The techniques of balance-sheet auditing have been presented; the stages of balance-sheet auditing have been distinguished; the peculiarities of checking the assets and claims items reflecting correctness in the balance-sheet have been considered. Наведено методичні прийоми аудиту балансу, виділено етапи методики аудиту балансу, розглянуто особливості перевірки правильності відображення статей активу і пасиву.

Suggested Citation

  • Сушко, Дмитро Сергійович, 2005. "Методика перевірки правильності відображення в балансі статей активу і пасиву // Techniques of checking correctness of assets and claims items reflecting in the balance-sheet," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 34(4).
    • Handle: RePEc:scn:000ven:112991
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