FEATURES OF THE AUDIT OF IMPROVEMENT COSTS FIXED ASSETS AT THE ENTERPRISE

Анотація

This article outlines the features of the audit of costs for the improvement of fixed assets at the enterprise. One of the important tasks facing the accounting department is to provide information about expenses on improvement of fixed assets for the purpose of effective management of production and financial activities of the company. It is investigated that the main task of asset audit is the collection and processing of reliable information about assets and the formation of audit opinions on this basis. It was found that in the process of organizing an audit, the internal audit of the company becomes important. It is noted that during the audit of assets an important role in the work of the auditor is played by the formation of working documents that the auditor uses in planning, preparing and conducting inspections, summarizing their data. The list of expenses for improvement of fixed assets for the basic enterprise is covered and outlined the directions of improving the accounting, analysis and audit of costs for the improvement of fixed assets.

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