Організаційно-методичні підходи аудиту та аналізу необоротних активів виробничого підприємства

Abstract

The justification of the practical provisions and development is disclosed in the work practical recommendations for improvement of organizational and methodical ones approaches to the analysis and audit of non-current assets of production enterprises. the economic essence of non-current assets is revealed; a general description of the enterprise's activity is given; the accounting policy of the research base regarding non-reversible assets is highlighted assets; the issue of the audit methodology of non-current assets of production is revealed the enterprise and registration of its results; proposals for improving the audit and analysis of non-reversible assets are provided assets of the production enterprise. "Cherkassky Auto Chemical Plant" LLC was chosen as the research base.