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ZENODO
Article . 2024
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2024
License: CC BY
Data sources: Datacite
Claim

СОВЕРШЕНСТВОВАНИЕ АУДИТА ОСНОВНЫХ СРЕДСТВ В ТОРГОВЫХ ОРГАНИЗАЦИЯХ

descriptionPublicationkeyboard_double_arrow_right Article 14 Jun 2024 Russian Publisher:Zenodo

doi: 10.5281/zenodo.11660416

СОВЕРШЕНСТВОВАНИЕ АУДИТА ОСНОВНЫХ СРЕДСТВ В ТОРГОВЫХ ОРГАНИЗАЦИЯХ

Abstract

В данной статье рассмотрены актуальные проблемы, возникающие в ходе проведения аудита основных средств. Автором изучен вопрос внедрения и совершенствования внутреннего контроля на предприятиях, а также предложены направления по совершенствованию аудита основных средств.

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Keywords

основные средства, бухгалтерский учет, аудит, система внутреннего контроля, инвентаризация, риск, существенность, оценка, точность, эффективность, финансовая отчетность.

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average