ВЪЗМОЖНОСТИ ЗА ПОВИШАВАНЕ НА ЕФЕКТИВНОСТТА НА ОДИТОРСКАТА ПРОВЕРКА НА ПАРИЧНИТЕ СРЕДСТВА КЪМ ДАТАТА НА БАЛАНСА
OPPORTUNITIES FOR EFFECTIVE CASH FLOW AUDIT

Summary/Abstract: Performing an independent financial audit is not an easy task - it is an ethic commitment for the auditor that must be performed with a due care both to the client and to the community. The present work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples on the verification of cash. Determining the actual amount of cash is a high-risk audit assignment. Therefore, the confirmation of cash is a large-scale and comprehensive procedure, which requires more attention. The paper discusses the issues, techniques, and procedures the auditor can apply to get the most credible evidence of quantity and ownership of cash.

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