IMPROVING THE AUDIT OF LIABILITIES
Keywords:
auditor, analytical procedures, errors and irregularities, liabilities, accounting, accounting registers, arithmetic errors, accounts receivable.Abstract
In this article, the main problems of auditors in auditing practice with liabilities and ways to improve them, which will help to minimize errors in financial statements of business entities. The organization is not the last place in the accounting process in terms of volume and the importance of accounting procedures is occupied by accounting and auditing for liabilities. At the current stage of the development of economic relations, uncontrolled growth of liabilities, especially current liabilities, can threaten the enterprise with loss of financial stability and solvency.
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