Atsargų audito ypatumai ir problemos
Problems in Stocks Audit

Summary/Abstract: Stocks make up the most part of short- term assets. It is very important that information in the balance sheet was right. Variegate waywardness and tricks, made in evaluating stocks, help to identify problems. The purpose of this article is to investigate main problems in stocks audit. The research shows that there are many problems in stocks audit such as rating, identification or evaluation. Also waywardness is made when stocks are credited, moved or written-off.

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