Bases of audit of receivables in the organizations of the telecommunication sector

Autor:	A. S. Grechishnikova, Z. V. Chebotareva
Jazyk:	English<br />Russian
Rok vydání:	2019
Předmět:	receivables audit evidence audit procedure control of outstanding receivables accuracy of accounting statements Sociology (General) HM401-1281 Economics as a science HB71-74
Zdroj:	Вестник университета, Vol 0, Iss 3, Pp 78-84 (2019)
Druh dokumentu:	article
ISSN:	1816-4277 2686-8415
DOI:	10.26425/1816-4277-2019-3-78-84
Popis:	The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during the audit of receivables, have been examined. The content of audit procedure in accordance with applicable International Standards on Auditing has been described. The main risk areas during the audit of this article of the accounting (financial) statements have been revealed.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/d7a5a8ea6783489a97fe9b8d4dc6ec91 Zobrazit plný text záznamu View record in DOAJ