ASSESSMENT OF THE ACCOUNTING SYSTEM AND COLLECTION OF EVIDENCE DURING AUDITS OF LEASING COMPANIES
Keywords:
subjects of leasing, the internal control system, the process of audit, a final stage of the audit, audit procedures, audit documentation.Abstract
This article deals with assessments and internal control systems when verifying leasing companies. Recommendations were given in audit of leasing companies to improve audit procedures, carried out at the substantive verification stage and the final stage of audit.
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