Accounting and Audit of Fixed Assets

Student: Tsvetkova Anna

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

Accounting is directly related to a number of tasks, the main of which is the creation of reporting information to meet the information needs of users, including those provided by existing and potential investors. The relevance of the work lies in the fact that the influence of accounting for fixed assets increases both on the financial condition of economic entities and on the quality of their financial statements. It can be said that in this context, fixed assets become a very important audit target for many organizations. The purpose of this work is to systematize the rules for accounting for fixed assets and check the legality of operations on the movement of fixed assets and confirm the reliability of the information contained in the financial statements in accordance with the requirements of regulatory documents.

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