Auditing (2)


Ekonomikos konspektas. Deprecation and amortization. Company law.


Internal auditing made by company's own internal auditor or controller who examine the accuracy of company's accounts and financial statements. They make sure that accounts follow established policies, standards, laws and regulations.

External auditing requires public companies to submit their financial statements so the independent auditors who don't work for a company called external auditor could give an opinion.

Current assets is asset which will be used in less than a year. It can be cash, stock and inventory.

Fixed assets are assets that will continue to be used by the business for many years. It can be buildings, equipment, machinery.

But fixed assets can wear out so they are depreciated.

  • Ekonomika Konspektai
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Auditing (2). (2015 m. Gruodžio 14 d.). http://www.mokslobaze.lt/auditing-2.html Peržiūrėta 2016 m. Gruodžio 09 d. 11:51