Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

18(183) - 2010 June

Analytical procedures in auditing, fixed assets

Vol. 9, Iss. 18, JUNE 2010

Available online: 8 June 2010

Subject Heading: Audit

JEL Classification:

Klimova N.V. doctor of economic sciences, head of the Department of economic analysis and taxes, the Academy of marketing and social-information technology, Krasnodar
nv_klimova@mail.ru

Kasianova S.A. nandidate of economic science, associate professor, head of the Department of accounting and auditing, Academy of marketing and social-information technology, Krasnodar
kassamer@mail.ru

The maintenance of analytical procedures, stages and technique of their carrying out is opened at planning of audit of the basic means; zones of potential risk on indicators of equipment, a condition, movement, use of the basic means and investment activity of the organization are revealed; additional analytical procedures in audit of the basic means are designated; examples of influence of the basic means for a financial condition as factor of a continuity of activity of the organization are resulted.

Keywords: the basic means, importance, planning, stages, technique, analytical procedures

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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