Bulat G. Organizational-methodical providing accounting and auditing current assets (at illustration of trucking companies)

The thesis is devoted for a theoretical and practical provisions as to improving of accounting and internal audit of current assets to trucking companies. In this work the concepts of current assets, classification and documentation of their recognition. The balance sheet form is improved in terms of a reflection it in current assets as a major source for the due diligence of trucking companies analysis and adoption of effective management decisions. Also developed organizational structure of internal audit at trucking companies, documentation of entry. The model of the internal audit of current assets by computer program managing is perfected. The method of determination the audit risk in terms of using information technologies.