Audit of the organisation's expenses

Accounting for expenses, both for accounting and tax purposes, is one of the most complex and problematic areas of accounting. In this regard, auditing this area requires special attention. This work describes in detail the theoretical aspects of accounting for expenses that an auditor needs to know. It also sets out the rules and methods for auditing expenses, from the start of the audit to the preparation of the audit report. The publication is intended for practising professionals, students of higher education institutions and anyone interested in this subject.

Autorentext
Marina Vladimirovna Purina, doctoral student at the Prague University of Economics (Czech Republic). Graduate of Tomsk State University. Author of articles on cost accounting, tax planning, and the shadow economy in Russian, English, and Czech. Recipient of scholarships from the Yegor Gaidar Foundation and PriceWaterhouseCoopers.