Analytical procedure in an audit of fixed assets
Rakhimov Guzalbegim MurodovnaDepartment of Finance, City of Termez State University, TerDU, Termez, Uzbekistan
ABI
Abstract
The article describes the content of analytical procedures, stages and methods of their implementation when planning an audit of fixed assets. Areas of potential risk were identified in terms of equipment, condition, movement, use of fixed assets and investment activity of the organization. Additional analytical procedures in the audit of fixed assets are indicated.
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