Features of the audit of the movement of fixed assets in agriculture

UDC 636.03: 657: 658.27

Authors

Pervukhina A.A., Ryabova T.S.

Abstract

The article is devoted to the distinctive methods of conducting an audit of the movement of fixed assets in agriculture, namely, in accounting for such a group of fixed assets as “Livestock”. An audit plan for the movement of fixed assets to confirm the prerequisites for the preparation of financial statements is disclosed.

Keywords

fixed assets, agriculture, accounting, Russian accounting standards, audit, international audit standards.