Accounting, Analysis and Audit of the use of Fixed Assets

Student: Anna Glebova

Educational Programme: Economics (Bachelor)

Final Grade: 7

Year of Graduation: 2024

The company's fixed assets are its most important resource for extracting future economic benefits. An overview of accounting, auditing and efficiency analysis of fixed assets based on commercial company will be presented in this paper. The main research question is how fixed assets can be effectively and profitably managed. As a result of theoretical research, accounting and tax accounting of fixed assets will be presented based on the example of a commercial enterprise. Furthermore, the existing audit strategies will be adapted to the specifics of the company's activities and efficiency analysis will be conducted. It is expected that the improved audit strategy will be applicable for conducting audits in companies with similar structures and business specifics as well as efficiency analysis recommendations.

Full text (added May 20, 2024)

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