Accounting and Audit of Inventories in Institute of Virology and Epidemiology

Student: Komkova Aliia

Educational Programme: Economics (Bachelor)

Final Grade: 9

Year of Graduation: 2021

This research considers the rules of accounting and audit of material stocks in the Russian public sector organization called the Institute of Virology and Epidemiology. The study analyzes specific rules of not-for-profit accounting in the sphere of inventories based on Russian accounting laws and documentation of the Institute. Also, in this paper are considered the elements of an inventory audit according to International Standards on Auditing which operate in Russian laws, and a probable model of the audit of the material stocks on the entity was made. The research findings have practical significance and can be used to improve the effectiveness and to reduce the number of mistakes in inventory accounting in the organization.

Full text (added May 19, 2021)

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