ОДИТОРСКИ ПРОЦЕДУРИ И ТЕХНИКИ ЗА ПРОВЕРКА НА МАТЕРИАЛНИТЕ ЗАПАСИ
AUDIT PROCEDURES AND INVENTORY VERIFICATION TECHNIQUES

Summary/Abstract: This work is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples regarding the inspection of inventories. Determining the actual amount of available inventory is an object of very high audit risk. It is a labour-intensive procedure; therefore, more attention should be paid to it. The paper discusses the issues, techniques and procedures that an auditor and other inspection bodies can use to get the most reliable evidence of the real size and ownership of inventories.

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