Аудит: теория и практика. Юрий Юрьевич Кочинев

возникнуть вопрос, почему мы не отнесли эту процедуру к фактическим. Следует отметить, что фактическая процедура наблюдения предполагает несколько иное – наблюдение, осуществляемые аудитором за выполнением производственного процесса изготовления продукции, выполнения работ, оказания услуг. Здесь же аудитор наблюдает не за порядком выполнения хозяйственных операций, а за порядком их отражения.

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