METHODOLOGICAL ASPECTS OF ORGANIZING THE AUDIT OF INVENTORIES
DOI:
https://doi.org/10.5281/zenodo.21279376Keywords:
inventories, audit, internal control, audit plan, audit program, audit evidence, working paper, accounting policy, inventory count, valuation methodsAbstract
This article examines the methodological aspects of organizing an audit of inventories. The study
highlights the purpose, tasks, and planning stages of auditing inventory accounting, as well as the sources
used to form audit evidence. Based on the case of “Khojayli Galla Cluster” LLC, the article proposes a general
audit plan, an audit program, and an auditor’s working paper for examining inventory accounting. The proposed
methodological documents help strengthen internal control, systematize audit procedures, and assess the
reliability of financial reporting data.
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