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Aspects concerning the internal audit of inventories
Audit Financiar, 2017 Starting from the aspects mentioned in the introductory paragraph, in the first section of this article some general aspects related to the internal audit procedures which should be used for the mission of stocks auditing, accompanied also by an ...
Cristina IOVU
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CONCEPTUAL APPROACHES TO AUDITING OF INVENTORIES [PDF]
Economica, 2018 Auditing of inventory is a complex activity in audit engagements, especially for manufacturing, trade and service-rendering entities. In the literature, the inventory audit is addressed in two different approaches, from the perspective of the ...
Artur VIRTOSU
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Methodology for auditing inventories
TRENDS IN THE DEVELOPMENT OF SCIENCE AND EDUCATION, 2020 exaly +2 more sources
Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: This research analyzed the impact of institutional ownership concentration on the relation between board independence and audit services fees to distinguish between supply & demand based perspectives, and also misalignment effect ...
Mohammad Hassani, Hamideh Barkhordari
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Factors affect on client continuance decisions at audit firms -An empirical study in Vietnam
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2021 Theresearchaims to examine factors affecting clientcontinuance decisions at audit firms in Vietnam. Based on the result of previous research, a research model was developed and tested in Vietnam.
Trần Thị Giang Tân +1 more
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FEATURES OF ACCOUNTING AND AUDIT OF INVENTORIES
Intellect XXІ, 2021 The article provides an analysis of the main conditions for the recognition and accounting of inventories, examines the organization and methodology of audit of inventories. The economic essence of stocks according to the Provision of the standard of the accounting account 9 “Inventories” is opened.
Maryna Antoniuk, Iryna Krupelnytska
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Internal Audit Effect on Inventory Control
Acman: Accounting and Management Journal, 2023 This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present ...
Haifa Khairunisa +3 more
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STOK HESAPLARININ DENETİMİNDE İÇ KONTROL SİSTEMİ VE İÇ DENETİMİN ÖNEMİ
Sosyal Ekonomik Araştırmalar Dergisi, 2011 İşletme varlıkları içerisinde en yüksek paya sahip olan stokların Genel Kabul Görmüş Muhasebe İlkelerine, Muhasebenin Temel Kavramlarına, Uluslararası ve Ulusal Muhasebe Standartları ile vergi mevzuatına uygun olarak kayıtlara alınıp, alınmadığının ...
Yunus Ceran, Muhammet Bezi̇rci̇
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Inventory Audit and Supply Management: An Evidence of Inventory Control Practices.
East African Journal of Business and Economics, 2021 Supply management is increasingly becoming a focus in this 21st century. For an organisation to compete and successfully operate in the current risky supply management atmosphere, it must apply control measures that are effective within its internal supply management.
Williter Rop +2 more
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IMPROVING DOCUMENTATION OF INVENTORY ACCOUNTING AND AUDITING AT THE ENTERPRISE [PDF]
Efektyvna ekonomika, 2020 У сучасних умовах набуває значення своєчасне надходження від постачальників та вибуття покупцям запасів. Для цього потрібно розробити додаткові форми внутрішніх документів для обліку розрахунків запасів, які дозволяють своєчасно та якісно проводити їх контроль.
T. Melikhova, A. Hradobik
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