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Inventories Audit: Preparation for Planning and Conducting
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INVENTORIES AUDIT: PREPARATION FOR PLANNING AND CONDUCTING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Zolotareva G. 1
Fedorenko Ilya 2
Denisenko G. 3
Authors:
1.  Reshetnev Siberian State University of Science and Technology (Accounting, Finance and Economic Security, Associate Professor)

Russian Federation
2.  Reshetnev Siberian State University of Science and Technology (Department of Accounting, Associate Professor)

3.  Reshetnev Siberian State University of Science and Technology (Accounting, Finance and Economic Security, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-11-17
Pages:
from 11 to 17
Status:
Published
Received:
19.11.2020
Accepted:
30.11.2020
Published:
30.11.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
inventories audit, audit planning, audit methodology
Abstract and keywords
Abstract (English):
Inventories are a common type of assets in many enterprises. Th e current methodological recommendations for the inventories audit do not disclose the actions of the auditor in preparation for the audit. Th e article provides recommendations on the auditor’s actions at the stage of preparation for planning and conducting for inventories audit.

Keywords:
inventories audit, audit planning, audit methodology
References

1. Vyyavlenie i ocenka riskov suschestvennogo iskazheniya posredstvom izucheniya organizacii i ee okruzheniya. Mezhdunarodnyy standart audita 315 (pere-smotrennyy) [Elektronnyy resurs]: vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n: // Konsul'tant-Plyus: sprav.-pravov sistema.

2. Metodicheskie rekomendacii po sboru auditorskih dokazatel'stv dostovernosti pokazateley material'no-proizvodstvennyh zapasov v buhgalterskoy otchetnosti [Elektronnyy resurs]: (utv. Minfinom RF 23.04.2004, odobreny Sovetom po auditorskoy deyatel'nosti pri Minfine RF, protokol № 25 ot 22.04.2004) // Konsul'tant-Plyus: sprav.-pravov sistema.

3. Organizaciya i osuschestvlenie ekonomicheskim sub'ektom vnutrennego kontrolya sovershaemyh faktov hozyaystvennoy zhizni, vedeniya buhgalterskogo ucheta i sostavleniya buhgalterskoy (finansovoy) otchetnosti [Elektronnyy resurs]: informaciya Minfina Rossii № PZ-11/2013: // Konsul'tant-Plyus: sprav.-pravov sistema.

4. Loseva, A.C. Razvitie metodiki audita material'no-proizvodstvennyh zapasov na predpriyatiyah APK / A.C. Loseva // Tehnologii pischevoy i pererabatyvayuschey promyshlennosti APK - produkty zdorovogo pitaniya. - 2018. - № 1 (21). - S. 84-95.

5. Fedorenko, I. V. Audit: uchebnik / I. V. Fedorenko, G. I. Zolotareva; Sib. gos. aerokosmich. un-t. - Krasnoyarsk, 2011. - 472 s.

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