Bases of audit of receivables in the organizations of the telecommunication sector

The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during th...

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Autores principales:	A. S. Grechishnikova, Z. V. Chebotareva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	receivables audit evidence audit procedure control of outstanding receivables accuracy of accounting statements Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/d7a5a8ea6783489a97fe9b8d4dc6ec91
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spelling	oai:doaj.org-article:d7a5a8ea6783489a97fe9b8d4dc6ec912021-12-03T07:43:28ZBases of audit of receivables in the organizations of the telecommunication sector1816-42772686-841510.26425/1816-4277-2019-3-78-84https://doaj.org/article/d7a5a8ea6783489a97fe9b8d4dc6ec912019-04-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1337https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during the audit of receivables, have been examined. The content of audit procedure in accordance with applicable International Standards on Auditing has been described. The main risk areas during the audit of this article of the accounting (financial) statements have been revealed.A. S. GrechishnikovaZ. V. ChebotarevaPublishing House of the State University of Managementarticlereceivablesaudit evidenceaudit procedurecontrol of outstanding receivablesaccuracy of accounting statementsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 78-84 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	receivables audit evidence audit procedure control of outstanding receivables accuracy of accounting statements Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	receivables audit evidence audit procedure control of outstanding receivables accuracy of accounting statements Sociology (General) HM401-1281 Economics as a science HB71-74 A. S. Grechishnikova Z. V. Chebotareva Bases of audit of receivables in the organizations of the telecommunication sector
description	The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the article. The main tasks, which are set during the audit of receivables, have been examined. The content of audit procedure in accordance with applicable International Standards on Auditing has been described. The main risk areas during the audit of this article of the accounting (financial) statements have been revealed.
format	article
author	A. S. Grechishnikova Z. V. Chebotareva
author_facet	A. S. Grechishnikova Z. V. Chebotareva
author_sort	A. S. Grechishnikova
title	Bases of audit of receivables in the organizations of the telecommunication sector
title_short	Bases of audit of receivables in the organizations of the telecommunication sector
title_full	Bases of audit of receivables in the organizations of the telecommunication sector
title_fullStr	Bases of audit of receivables in the organizations of the telecommunication sector
title_full_unstemmed	Bases of audit of receivables in the organizations of the telecommunication sector
title_sort	bases of audit of receivables in the organizations of the telecommunication sector
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/d7a5a8ea6783489a97fe9b8d4dc6ec91
work_keys_str_mv	AT asgrechishnikova basesofauditofreceivablesintheorganizationsofthetelecommunicationsector AT zvchebotareva basesofauditofreceivablesintheorganizationsofthetelecommunicationsector
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Bases of audit of receivables in the organizations of the telecommunication sector

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