OWN CAPITAL OF THE ORGANIZATION AND FEATURE OF ITS AUDIT
( Pp. 130-133)

More about authors
Borovyak Svetlana Nikolaevna docent kafedry buhgalterskiy uchet i audit, kandidat ekonomicheskih nauk, docent
FGAOU VPO «North-Caucasian Federal University» (branch) in Pyatigorsk Novoselova Natalia Nikolaevna doktor ekonomicheskih nauk, zav. kafedroy Ekonomiki i upravleniya na predpriyatii filiala FGAOU VPO «Severo-Kavkazskiy federalnyy universitet» v g. Pyatigorske
branch RUSHYDRO VPO «North-Caucasian Federal University in Pyatigorsk
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Abstract:
In this article the purpose of audit of own capital, the main directions of check of this type of audit, and also recommended auditor procedures of check of own capital of joint-stock company is considered.
How to Cite:
Borovyak S.N., Novoselova N.N., (2013), OWN CAPITAL OF THE ORGANIZATION AND FEATURE OF ITS AUDIT. Business in Law, 4: 130-133.
Reference list:
Federal nyy Zakon Ob aktsionernykh obshchestvakh ot 07.08.2001 g. № 120 FZ.
FPSAD № 3 Planirovanie audita (v red. Postanovleniya Pravitel stva RF ot 07.10.2004 g. № 532).
Kolmogorov L.N., Fomina L.F. Audit: uchebnik. M.: Velbi, Izdatel stvo Prospekt, 2009. 672 s.
KHakhonova N.I., Bogataya I.N. Audit: uchebnik. M.: KNORUS, 2011. 720 s.
Keywords:
audit, equity, the methodology of the audit.