article Open Access
Analytical procedure in an audit of fixed assets
International Journal of Financial Management and Economics · 2021 · Vol. 4(1) · pp. 41–45
Rakhimov Guzalbegim Murodovna✉(Termez State University)
Abstract
The article describes the content of analytical procedures, stages and methods of their implementation when planning an audit of fixed assets. Areas of potential risk were identified in terms of equipment, condition, movement, use of fixed assets and investment activity of the organization. Additional analytical procedures in the audit of fixed assets are indicated.
Risk and Portfolio OptimizationFixed assetAuditBusinessInvestment (military)Fixed investmentAccountingComputer scienceEconomicsProduction (economics)Microeconomics
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