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International Accounting

31(277) - 2013 August

Methodological aspects of audit estimated reserves

ISSUE 31, AUGUST 2013

Available online: 23 August 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Pakshina T.P. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Siberian Federal University
pakshina@mail.ru

Polyakova I.A. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Siberian Federal University
buruchenko @mail.ru

The allowances audit procedures are considered in the article. Allowances audit schedule is made with the regulations analysis.

Keywords: audit, allowance for doubtful accounts, provision for decline in value of inventories, impairment of financial investments

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