International Journal of Financial Management and Economics
Vol. 4, Issue 1 (2021)
Analytical procedure in an audit of fixed assets
Rakhimov Guzalbegim Murodovna
The article describes the content of analytical procedures, stages and methods of their implementation when planning an audit of fixed assets. Areas of potential risk were identified in terms of equipment, condition, movement, use of fixed assets and investment activity of the organization. Additional analytical procedures in the audit of fixed assets are indicated.