OPPORTUNITIES FOR EFFECTIVE CASH FLOW AUDIT Cover Image

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

Author(s): Branimira Koleva
Subject(s): Economy, Business Economy / Management
Published by: Стопанска академия »Д. А. Ценов«
Keywords: Independent Financial Audit; auditing; financial assets; audit risk; audit evidence

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.

  • Issue Year: 2018
  • Issue No: 01
  • Page Range: 42-54
  • Page Count: 13
  • Language: Bulgarian
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