IMPROVEMENT OF METHOD OF AUDIT OF MONETARY ASSETS

Abstract

Purpose the articles are the search of ways of improvement of method of audit of rightness of registration reflection of change of cost of monetary assets under act of treason of rates of exchange and deepening of inflation. Methodology of research. For achievement of the put purpose it is used in the article: analitiko-monographic – at the study of literary sources; system analytical method – at research of legislative or other normatively legal acts on questions the audit of monetary assets; abstractly logical method – for generalization of theoretical positions, forming of conclusions and suggestions. Findings. The method of audit of rightness of registration reflection of change of cost of monetary assets is considered and described under act of treason of rates of exchange and deepening of inflation. The workings documents of public accountant of verification of rightness of registration reflection of exchange rate differences and correction of cost of monetary assets are offered under act of inflation. Originality got results consists in the improvement of model of sequence of audit of monetary assets, by addition of verification such stages, as verification of rightness of reflection of exchange rate differences and verification of rightness of correction of cost of monetary that will provide a receipt to the users of more reliable information about the monetary assets of subjects of manage and thus will allow to look (to determine) after more real them the financial state. Practical value consists in that the substantive provisions of this research in form suggestions and methodical recommendations can be used public accountant companies during the lead through of audit of monetary assets.