Aspects concerning the internal audit of inventories
Cristina Iovu ()
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Cristina Iovu: The Bucharest University of Economic Studies
The Audit Financiar journal, 2017, vol. 15, issue 146, 276
Starting from the aspects mentioned in the introductory paragraph, in the first section of this article some general aspects related to the internal audit procedures which should be used for the mission of stocks auditing, accompanied also by an exemplification of the audit objects specific to each procedure are presented. In the second section, an analysis of the potential solutions for optimising the costs incurred with the consumptions of inventories from the point of view of the accounting/fiscal regulations, as well as their impact upon the accounting/fiscal results are presented.
Keywords: Inventory losses; fraud risk; audit procedures; non-deductible expenses etc. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:aud:audfin:v:15:y:2017:i:146:p:276
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