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International Accounting
 

Audit of the reserve capital

Vol. 14, Iss. 28, JULY 2011

Available online: 19 July 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Bulavina L.N. Candidate of Economic Sciences, The professor, the director LTD. «Universal-Audit»
universal_audit@mail.ru

Bulavin M.V. The general director LTD. «UrAuditConsalt»
balu2676@mail.ru

In the article is stated the technique of carrying out of audit check the reserve capital. The author considers the maintenance of each procedure audit, provided by the program of check. The important is that in the article are made references to corresponding normative documents, are considered questions at issue the account organization and audit of the reserve capital.

Keywords: audit, reserve capital, auditor, accounting reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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