INTERNAL AUDIT OF OF FIXED ASSETS OF ORGANIZATION
Journal: AUDITOR
Volume 1 № 1
, 2015
Rubrics: INTERNAL AUDIT. INTERNAL CONTROL
Authors:
Type:
Article
Pages:
from 48
to 60
Status:
Published
Received:
18.08.2015
Accepted:
18.08.2015
Published:
18.08.2015
Language:
Russian
Keywords:
internal audit, accounting, fixed assets, assessment, depreciation.
Abstract (English):
This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.
This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.
Keywords:
internal audit, accounting, fixed assets, assessment, depreciation.
internal audit, accounting, fixed assets, assessment, depreciation.
1. Federal´nyy zakon ot 30 dekabrya 2008 goda № 307-FZ (red. ot 23 iyulya 2013 goda) «Ob auditorskoy deyatel´nosti».
2. Federal´nyy zakon ot 6 dekabrya 2011 goda № 402-FZ (red. ot 28 dekabrya 2013 goda) «O bukhgalterskom uchete» (s izm. i dop., vstup. v silu s 1 yanvarya 2014 goda).
3. Postanovlenie Pravitel´stva RF ot 23 sentyabrya 2002 goda № 696 (red. ot 22 dekabrya 2011 goda) «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti».
4. Pis´mo UFNS RF po g. Moskve ot 17 maya 2005 goda № 21-18/182 «O provedenii vnutrennego audita sotrudnikom organizatsii»; otdel´nye stat´i, svyazannye s primeneniem novoy redaktsii Mezhdunarodnogo standarta audita № 610 «Ispol´zovanie rezul´tatov raboty vnutrennikh auditorov».
