Results 191 to 200 of about 469 (222)

Inventorying in auditing: theoretical aspect

2017
The theoretical issues of inventorying and the peculiarities of its’ carrying out in audits have been considered as well as the main disadvantages of the inventorying process have been analyzed.
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Internal Audit of Inventory Control and Management (Book).

The Accounting Review, 1972
Abstract Reviews the book "Internal Audit of Inventory Control and Management."
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Investigating the effect of audit committee on inventory stickiness

هدف :: پژوهش‌های پیشین عمدتاً بر پیامدهای چسبندگی موجودی کالا تمرکز کردند و مطالعات محدودی به بررسی عوامل موثر بر چسبندگی موجودی کالا پرداخته است. به همین دلیل پژوهش حاضر با هدف بررسی تاثیر ويژگي‌هاي کميته حسابرسي با معيارهايي مانند (اندازه کميته حسابرسي، استقلال کميته حسابرسي، و تخصص مالي کميته حسابرسي) بر چسبندگي موجودي کالا صورت گرفته است.
Mujabal Dawai, Ahmad, Rezaee, Zainab, Tamoradi, Ali   +2 more
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METHODOLOGICAL ASPECTS OF ORGANIZING THE AUDIT OF INVENTORIES

This article examines the methodological aspects of organizing an audit of inventories. The studyhighlights the purpose, tasks, and planning stages of auditing inventory accounting, as well as the sourcesused to form audit evidence. Based on the case of “Khojayli Galla Cluster” LLC, the article proposes a generalaudit plan, an audit program, and an ...
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Inventory in carrying out audits

2016
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.
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Internal audit in the inventory management system

Challenges of accounting for young researchers, 8th edition
The article examines the organization of internal control of inventory management, as well as the essence and classification of subjects of internal control of inventory management. The article also considers the formation of an audit program, the study of the internal audit process at the enterprise, as well as testing of internal audit in the ...
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Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

International Accounting, 2021
Svetlana V Kozmenkova
exaly  

Government auditing and environmental governance: Evidence from China's auditing system reform

Environmental Impact Assessment Review, 2022
Zhiming Yang, Hongjie Cao
exaly  

Informing Methane Emissions Inventories Using Facility Aerial Measurements at Midstream Natural Gas Facilities

Environmental Science & Technology, 2023
, Fiji George, Jenna Brown
exaly  

Changing the boundaries of public sector auditing

Journal of Public Budgeting, Accounting and Financial Management, 2023
David HAY, Daniel Neely, Giuseppe Grossi   +2 more
exaly