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id: 28937
Title: Comprehensive approach to the organization and methods of auditing the cash of the enterprise
Authors: Kozachenko A.
Keywords: money, cash, cash settlements, audit, audit methodology
Date of publication: 2021-06-25 09:25:47
Last changes: 2021-06-25 09:25:47
Year of publication: 2021
Summary: The article analyzes the literature, which gave reason to believe that there are many different definitions of "money", which differ significantly from each other. The study found that cash - the concept of accounting, which
reflects the most liquid assets of the enterprise and includes cash on hand, funds in bank accounts, electronic money issued in an openly circulating system, demand deposits and cash in transit. The purpose of the audit of
cash of the enterprise is revealed, the main tasks of the audit facing the auditor are determined and the information sources of the audit are presented. Methodical bases of carrying out audit of money resources of the enterprise are considered.
URI: http://repository.vsau.org/repository/getfile.php/28937.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Colloquium-journal. 2021. № 17 (104), сzęść 5. Р. 52-59.
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