TY  - JOUR
T1  - Development of Audit System for Operations with Fixed Assets as a Tool for
Efficiency Improvement of Social Activity of the Enterprise
AU - Klychova, G.S. AU - Zakirova, A.R. AU - Mukhamedzyanov, K.Z. AU - Sadrieva, E.R. AU - Klychova, A.S. 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 19
SP  - 4966
EP  - 4973
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.4966.4973
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.4966.4973
KW  - Audit
KW  -social activity
KW  -audit evidence
KW  -audit procedures
KW  -audit documentation indicators of social economic activity
KW  -Russia
AB  - The study is aimed at validation of theoretical provisions and development of practical
recommendations for improvement of audit system for operations with fixed assets as a tool to improve the
efficiency of social activity of the enterprise. The research objectives are: to study and specify economic
essence of such categories as "audit evidence", "analytical procedures" and to offer audit documentation to
record and register the audit evidence obtained to confirm the audit opinion to determine the basic indicators
of fixed assets use efficiency in social economic activity of the company. With the help of such scientific
methods as a systematic approach, scaling and deductive methods, comparison, economic statistics,
systematization and generalization of data modern methodology relating to the audit of operations with fixed
assets have been studied and the basic lines of its development have been offered with the aim of the social
activity efficiency of the company improvement. The work features the basic procedures for collecting audit
evidence and its recording in the working papers of the auditor. It also examines the use of analytical
procedures in obtaining audit evidence and offers indicators to assess the effectiveness of social economic
activity used for monitoring changes in social position of the company.
ER  -