THEORETICAL FOUNDATIONS OF INVENTORY AUDIT
Keywords:
inventory audit, accounting principles, audit methodology, internal control, financial reporting, inventory management, audit procedures, risk assessment, cost accounting, audit standardsAbstract
The article examines the theoretical foundations of inventory audit, focusing on its essence, objectives, and methodological approaches. It highlights the role of inventory auditing in ensuring the accuracy and reliability of financial reporting, effective internal control, and resource management. Special attention is paid to modern audit methods and international standards that contribute to improving the transparency and efficiency of accounting systems.
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