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Theme 5. Methodological problems of audit of the movement of



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Амалий аудит Дарслик

Theme 5. Methodological problems of audit of the movement of 
inventory........................................................................................................ 
109 


298 
5.1. Goals and objectives, sources of inventory audit information and audit 
procedures ................................................................……………….............. 
109 
5.2. Audit of other inventory operations....………………………………… 
111 
5.3. Verification of the completeness and quality of inventories of material 
inventories and the reflection of their results in accounting ……………….. 
115 
Issues for discussion ……………………………………………… ………. 118 
Theme 6. Methodological problems audit of the production cycle 
(work, services) and product sales.............................................................. 
120 
6.1. Goals and objectives, features of the audit of production and costs. 
Audit Planning and Program................................………………………...... 
120 
6.2. Audit of cost accounting and costing products..………...……………... 
125 
6.3. Audit expenses period.......…………………………………………….. 
127 
Issues for discussion ……………………………………………… ………. 128 
Theme 7. Methodological problems of audit of calculations with staff 
on remuneration........................................................................................... 
129 
7.1. Objectives, sources of information of the audit. Monitoring the status 
of accounting and internal control.......................................…………........... 
129 
7.2. Organization of audit of payroll calculations .....……………………… 
133 
7.3. Verification of settlements with staff for remuneration ……………..... 
136 
Issues for discussion …………………………………………...................... 140 

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