IMPROVING THE ACCOUNTING AND AUDIT OF CURRENT ASSETS
Keywords:
Current assets, accounting, audit, cash, receivables, inventory, financial reporting, internal control, audit standards, transparency.Abstract
This article explores theoretical foundations, current practices, and proposed improvements in the accounting and audit of current assets. The research analyzes international standards, accounting principles, and audit procedures related to assets such as cash, inventory, and receivables. Special attention is given to riskbased auditing and digital technologies used in asset management.
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