Inspection in Audit
Inspection refers to the examination of records, documents or physical assets.
Inspection allows obtaining documentary audit evidence.
During the inspection of records and documents, the auditor obtains audit evidence concerning the effectiveness of internal controls over their processing.
Inspection of physical assets provides reliable audit evidence regarding their existence, but not necessarily regarding ownership or valuation thereof.
Source: "Methodological Recommendations on Obtaining Audit Evidence in a Specific Case (Inventory)" (Approved by the Audit Activities Council under the Russian Ministry of Finance, protocol No. 41 dated December 22, 2005)
Понятие «инспектирование в аудите» среднего рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | инспектирования в аудите | инспектирования в аудите |
| Д | инспектированию в аудите | инспектированию в аудите |
| В | инспектирование в аудите | инспектирование в аудите |
| Т | инспектированием в аудите | инспектированием в аудите |
| П | инспектировании в аудите | инспектировании в аудите |