Audit zásob
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Authors
Vlčková, Nikola
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The meaning and purpose of an audit is to express an opinion of an independent person on a credibility of financial statements published by an accounting unit. The process of an audit can be focused on different areas of human activity. The topic I have chosen for my dissertation is the Inventory audit.
The first part is addressed to an inventory characteristic according to Czech legislation, especially delimitation of basic stock lines, valuation methods, inventory etc.
Process of harmonization in accounting is described in the second part of the dissertation. The main content in this part is inventory characteristic according to the International Accounting Standards.
The basic conceptions of an audit are described in the third part, its legislative corrections, individual stages of an audit and the approach which an auditor uses for an inventory audit.
Description
Import 29/09/2010
Subject(s)
stocks, material, unfinished production, semi-products, products, animals, goods, advances paid for inventories, stock accounting, stock valuation methods, stock obtaining methods, stock removal methods, stocks on the way, unbilled deliveries, inventory stocks, deficiencies, surplus, adjustment, harmonization of accounting, IAS 2, net realisable value, audit, audit dividing, dividing audit, audit phase, inventory audit