Bases of audit of receivables in the organizations of the telecommunication sector
The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during th...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-04-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1337 |
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| author | A. S. Grechishnikova Z. V. Chebotareva |
| author_facet | A. S. Grechishnikova Z. V. Chebotareva |
| author_sort | A. S. Grechishnikova |
| collection | DOAJ |
| description | The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during the audit of receivables, have been examined. The content of audit procedure in accordance with applicable International Standards on Auditing has been described. The main risk areas during the audit of this article of the accounting (financial) statements have been revealed. |
| format | Article |
| id | doaj-art-d7a5a8ea6783489a97fe9b8d4dc6ec91 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-04-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d7a5a8ea6783489a97fe9b8d4dc6ec912025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-04-0103788410.26425/1816-4277-2019-3-78-841314Bases of audit of receivables in the organizations of the telecommunication sectorA. S. Grechishnikova0Z. V. Chebotareva1State University of ManagementState University of ManagementThe methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during the audit of receivables, have been examined. The content of audit procedure in accordance with applicable International Standards on Auditing has been described. The main risk areas during the audit of this article of the accounting (financial) statements have been revealed.https://vestnik.guu.ru/jour/article/view/1337receivablesaudit evidenceaudit procedurecontrol of outstanding receivablesaccuracy of accounting statements |
| spellingShingle | A. S. Grechishnikova Z. V. Chebotareva Bases of audit of receivables in the organizations of the telecommunication sector Вестник университета receivables audit evidence audit procedure control of outstanding receivables accuracy of accounting statements |
| title | Bases of audit of receivables in the organizations of the telecommunication sector |
| title_full | Bases of audit of receivables in the organizations of the telecommunication sector |
| title_fullStr | Bases of audit of receivables in the organizations of the telecommunication sector |
| title_full_unstemmed | Bases of audit of receivables in the organizations of the telecommunication sector |
| title_short | Bases of audit of receivables in the organizations of the telecommunication sector |
| title_sort | bases of audit of receivables in the organizations of the telecommunication sector |
| topic | receivables audit evidence audit procedure control of outstanding receivables accuracy of accounting statements |
| url | https://vestnik.guu.ru/jour/article/view/1337 |
| work_keys_str_mv | AT asgrechishnikova basesofauditofreceivablesintheorganizationsofthetelecommunicationsector AT zvchebotareva basesofauditofreceivablesintheorganizationsofthetelecommunicationsector |