Home  Journals  International Accounting  39(237) - 2012 October

Auditor check of difference in exchange rates

Available online: 25 October 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Application in economic activity of the prices for the goods, works, the services, expressed in foreign currency, generates risk of existence of distortions in the accounting reporting in connection with difference emergence in exchange rates. It is possible to reduce this risk to low level, booking audit of these objects.
     In the article the program of audit of a difference in the exchange rates, containing the main procedures of check is offered, the problem questions are revealed and the versions of their decision are defined.

Keywords: difference, exchange rates, exchange differences, settlement difference, conventional unit, audit

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

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