Physical stock inventory – the possibility of applying audit procedures of the COVID-19 pandemic period to the future

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F22%3A43905700" target="_blank" >RIV/60076658:12510/22:43905700 - isvavai.cz</a>

Výsledek na webu

<a href="http://omp.ef.jcu.cz/index.php/EF/catalog/book/83" target="_blank" >http://omp.ef.jcu.cz/index.php/EF/catalog/book/83</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.32725/978-80-7394-976-1.44" target="_blank" >10.32725/978-80-7394-976-1.44</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Physical stock inventory – the possibility of applying audit procedures of the COVID-19 pandemic period to the future

Popis výsledku v původním jazyce

The obligation of the assets and the liabilities inventorying of the accounting unitsis based on Act no. 563/1991 Coll., On Accounting. The accounting units which have theobligation to verify the financial statements by the auditor must provide unrestricted accessto all information relevant to the preparation of the financial statements to the auditor. In thiscontext, essential requirements are places on the auditor regarding the obligation to attendance at the physical stock inventory counting, if the inventories are material to the financialstatements. The auditor conducts audit procedures that provide the sufficient and appropriateaudit evidence. The assessment of the information obtained in this way is always dependenton the professional judgment of each auditor. The paper presents the application of the auditprocedures at the physical stock inventory especially during the COVID-19 pandemic periodin accordance with regulations, and offers possible views on usage of these procedures to thefuture.

Název v anglickém jazyce

Physical stock inventory – the possibility of applying audit procedures of the COVID-19 pandemic period to the future

Popis výsledku anglicky

The obligation of the assets and the liabilities inventorying of the accounting unitsis based on Act no. 563/1991 Coll., On Accounting. The accounting units which have theobligation to verify the financial statements by the auditor must provide unrestricted accessto all information relevant to the preparation of the financial statements to the auditor. In thiscontext, essential requirements are places on the auditor regarding the obligation to attendance at the physical stock inventory counting, if the inventories are material to the financialstatements. The auditor conducts audit procedures that provide the sufficient and appropriateaudit evidence. The assessment of the information obtained in this way is always dependenton the professional judgment of each auditor. The paper presents the application of the auditprocedures at the physical stock inventory especially during the COVID-19 pandemic periodin accordance with regulations, and offers possible views on usage of these procedures to thefuture.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 16th International Scientific Conference INPROFORUM 2022. DIGITALIZATION. Society and Markets, Business and Public Administration

ISBN

978-80-7394-976-1

ISSN

—

e-ISSN

2336-6788

Počet stran výsledku

6

Strana od-do

301-306

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

3. 10. 2022

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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