Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-04-96-88
DOI: https://dx.doi.org/10.15863/TAS.2021.04.96.88
Language: English
Citation: Rakhimov, G. M., & Safarov, J. (2021). Audit of settlements with suppliers and contractors: the main stages of its implementation and the specifics of performing audit procedures. ISJ Theoretical & Applied Science, 04 (96), 443-445. Soi: http://s-o-i.org/1.1/TAS-04-96-88 Doi: https://dx.doi.org/10.15863/TAS.2021.06.96.88 |
Pages: 443-445
Published: 30.04.2021
Abstract: The article discusses the features of conducting an audit of settlements with suppliers and contractors. The main factors influencing the organization of the audit, the main stages of the audit and the risks are highlighted. Taking into account the international standard on auditing, which regulates audit planning, the stages of the audit are highlighted and the main audit procedures for the audit of settlements with suppliers and contractors, including the audit of accounting and tax accounting, are considered.
Key words: audit stages, audit planning, audit procedures, suppliers and contractors, risks, international audit standards, accounting and tax accounting.
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