RFEI Course work Audit

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Uploaded: 12.03.2017
Content: Аудиторская проверка операций по начислению амортизации основных средств (ОС) и их ремонту_Тема 10.d (656,5 kB)

Description

RFEI Course work on discipline Audit. On the topic: Audit of operations on the accrual of depreciation of fixed assets (OS) and their repair. Evaluation - Excellent
CONTENT
INTRODUCTION 3
1. THEORETICAL FOUNDATIONS OF THE AUDIT OF OC 5
1.1. GOALS AND OBJECTIVES OF AUDIT OF OS 5
1.2. OBJECT OF THE AUDIT OF FIXED ASSETS 10
1.3. AMORTIZATION OF FIXED ASSETS 13
1.4. REPAIR, RECONSTRUCTION, MODERNIZATION OF FIXED ASSETS 15
2. PROCEDURE OF AUDIT INSPECTION OF OS IN "NEFRIT" LLC 18
2.1. ORGANIZATION OF ACCOUNTING OF FIXED ASSETS IN LLC NEFRIT 18
2.2. PLANNING AUDIT INSPECTION OF FIXED ASSETS 22
2.3. METHODOLOGY OF AUDIT INSPECTION OF FIXED ASSETS 26
2.4. DEVELOPMENT OF AUDITOR´S CONCLUSION 31
CONCLUSION 36
LIST OF USED LITERATURE 38
APPENDIX 1 ACT OF RECEIPT - TRANSFER OF FIXED ASSETS No. OS-1 40
ANNEX 2 INVENTORY CARD OF ACCOUNTING OF THE FUNDAMENTAL FUND № OS-6 43
ANNEX 3 ACT ON LIST OF FIXED ASSETS No. OC-4 45
ANNEX 4 WORKING DOCUMENTS OF THE AUDITOR TO CONTROL OC 47

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