ДАНЪЧНО–ПРАВНИ ПРОБЛЕМИ СВЪРЗАНИ С ГОЛЕМИТЕ НАЛИЧНОСТИ ОТ МАТЕРИАЛНИ ЗАПАСИ
Tax And Legal Issues Related To Large Inventory Quantities

Author(s): Branimira Koleva
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Independent Financial Audit; auditing; inventories; audit risk; fraud; errors; audit evidence; techniques; audit procedures; responsibility
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 inventory available is an object of very high audit risk, it also requires attention to detail due to its labor-intensive procedure. The paper discusses the issues, techniques and procedures that the auditor and other review parties can use to get the most reliable evidence of the real size and ownership of inventories.

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