Inventory auditing: a manufacturing perspective.
Copyright policy )Inventory auditing: a manufacturing perspective.
Despite 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. To develop the inventory audit plan, an auditor must verify a firm's system of internal controls, in addition to verifying management's financial assertions by obtaining evidence about them. The time, cost, and frequency of the inventory audit with even the best plans may vary because of changing factors.
Financial Audit, Organization and Administration, Accounting, Methods, Industry, Management Audit, Planning Techniques, United States, Inventories, Hospital
Financial Audit, Organization and Administration, Accounting, Methods, Industry, Management Audit, Planning Techniques, United States, Inventories, Hospital
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