Results 181 to 190 of about 469 (222)
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Audit of production enterprises inventories
Problems of Innovation and Investment Development, 2020The purpose of the article is to generalize and improve the organizational and methodological aspects of the audit of production enterprise inventories. The re- search methodology is to use the following methods: analysis, synthesis, induction, deduction, analogy, modeling, formalization.
null Bunda, null Vityuk
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A Dynamic Inventory Model with Periodic Auditing
Operations Research, 1990Consider a single-item, periodic review, stationary inventory model with stochastic demands, proportional ordering costs, and convex holding and shortage costs, where shortages are backordered and Veinott's well known terminal condition holds. Orders can be scheduled for any period, but the actual inventory level is determined every T periods through ...
James Flynn, Stanley J. Garstka
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Inventory Accounting As a Key Audit Matter
Auditor, 2021The article discusses certain aspects of accounting for inventories, which form the item «Inventories» of the balance sheet, which is part of the accounting (financial) statements of public joint-stock companies, which auditors qualify as a key audit issue during the audit.
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Inventories Audit: Preparation for Planning and Conducting
Auditor, 2020Inventories are a common type of assets in many enterprises. Th e current methodological recommendations for the inventories audit do not disclose the actions of the auditor in preparation for the audit. Th e article provides recommendations on the auditor’s actions at the stage of preparation for planning and conducting for inventories audit.
Galina Denisenko +2 more
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Recommendations for Auditing Inventory of Construction Industry Organizations
Auditor, 2021Auditing stocks of construction materials is a time-consuming and complex process to obtain audit evidence. The article provides recommendations for conducting separate audit procedures that will avoid errors in verification.
Galina Denisenko, G. Zolotareva
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Inventory auditing: a manufacturing perspective.
Hospital materiel management quarterly, 1990Despite the mystery that usually surrounds the annual audit program, its plan is easy to understand if you learn the basic concerns of the auditor. A five-step inventory audit plan usually consists of proving that the inventory exists, is completely represented, belongs to the firm, is properly valued, and is properly classified.
J A, Swartley, J D, Hall
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Characteristics of Errors in Accounts Receivable and Inventory Audits.
The Accounting Review, 1981Abstract ABSTRACT: Auditors require empirical information about the characteristics of errors in audit populations. In this paper, the error characteristics in 55 accounts receivable and 26 inventory audits are examined. First, the error rates present in these audits are analyzed, and the balance between overstatement and ...
Johnny R. Johnson +2 more
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Audit zásob, Audit of inventories
2008This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories.
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Stages of inventory accounting audit of a commercial organization
Экономика и предпринимательство, 2020В статье рассматриваются основные этапы аудиторской проверки учета материально-производственных запасов коммерческой организации. Проводится оценка системы внутреннего контроля на основе разработанного тестирования. Приводится описание методик определения различных рисков и расчета уровня существенности.
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Operational Audits of Inventories and Fixed Assets
Proceedings of the 2nd International Conference of Mental Health, 2021. Meiryani +3 more
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