Scientific journal
European Student Scientific Journal
ISSN 2310-3094

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SPECIFIC OF AUDIT OF FIXED ASSETS

Zinoveva I.S. 1 Studenikina A.V. 1
1 Voronezh State Academy of Forestry Engineering
Fixed assets are characterized by the highest weight in the equity capital of the organization. In this context the issues related to the competent organization of this segment of the audit of financial statements. Increases the importance of the audit of fixed assets as a critical management function in a rational use of resources in the article discusses the features of the audit of fixed assets in industrial organizations. The object of the study of selected " Grafskoye ", an example of which is shown specific audit of fixed assets.
audit
fixed assets
financial reporting
auditing
accounting of fixed assets