DIRECTIONS IMPROVING THE AUDIT OF INVENTORUES
Keywords:
inventory, audit, international standards of auditing, fraud, materiality, audit risk, overall audit plan , audit program.Abstract
This article describes the nature of inventories and their audit. In the article, the directions of organization of inventory audit based on international standards are defined . The author has developed the stages of inventory audit, and the actions performed by the auditor in these stages have been mentioned.
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