Browsing by Author "Mishina, Anastasia"

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    Кey issues of the planning process of the audit of receivables
    (National Aviation University, 2022-11-24) Melnychenko, Oleksandr; Mishina, Anastasia
    The effective organization of the planning of the accounts receivable audit affects the process of conducting the audit. In the planning process, the auditor formulates audit tasks, the general strategy and audit plan, assesses audit risk and the state of the internal control system, determines materiality for planning purposes. Qualitative planning of the audit allows to reduce the risk of non-detection of significant moments in the client's activities.