Improvement of methodology for documenting audit of low value items and LVTA
Abstract
The work improved the documentation of the audit of LVI and LVTA. A general audit plan, audit program, and auditor's working documents were developed. This will allow to cover issues related to accounting documentation. The proposed methodology will improve the control system and increase the efficiency of enterprise management.
Fields of Study & Subjects
Accounting and Financial Management
Auditing
Earnings Management
Governance
Accounting and Organizational Management
Publication details
- Journal / source
- Competitiveness and Sustainable Development
- Pages
- 558–563
- Publication date
- 1 January 2026
- Language
- EN