IMPROVING THE AUDIT OF LONG-TERM ASSETS ON THE BASIS OF INTERNATIONAL STANDARDS
Abstract
In this article, the improvement of the audit of long-term assets based on international standards serves to increase the accuracy and transparency of financial statements. Within this topic, long-term asset valuation methods, principles of accounting for their depreciation, and verification processes in accordance with international auditing standards are analyzed. A standardized approach helps provide reliable information for investors and stakeholders while increasing the efficiency of the audit process.
Keywords:
non-current assets auditing international auditing standards IFRS financial reporting valuation methods depreciation of assets transparency investment decisionsReferences
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