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Improvement of methodology for documenting audit of low value items and LVTA
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| dc.contributor.author | MELIKHOVA, Tetiana | |
| dc.contributor.author | MELIKHOV, Yevhenii | |
| dc.date.accessioned | 2025-12-28T16:39:16Z | |
| dc.date.available | 2025-12-28T16:39:16Z | |
| dc.date.issued | 2025 | |
| dc.identifier.citation | MELIKHOVA, Tetiana and Yevhenii MELIKHOV. Improvement of methodology for documenting audit of low value items and LVTA. In: Сompetitiveness and sustainable development: Conference Proceedings the 7h Economic International Conference, mixed format, 6-7 November, 2025. Chișinău: Tehnica-UTM, 2025, pp. 558-563. ISBN 978‐9975‐64‐596‐6 (PDF). | en_US |
| dc.identifier.isbn | 978‐9975‐64‐596‐6 | |
| dc.identifier.uri | https://doi.org/10.52326/csd2025.69 | |
| dc.identifier.uri | https://repository.utm.md/handle/5014/34171 | |
| dc.description.abstract | The work improved the documentation of the audit of LVI and LVTA. A general audit plan, audit program, and auditor's working documents were developed. This will allow to cover issues related to accounting documentation. The proposed methodology will improve the control system and increase the efficiency of enterprise management. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Technical University of Moldova | en_US |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | documentation | en_US |
| dc.subject | accounting | en_US |
| dc.subject | audit | en_US |
| dc.subject | general plan | en_US |
| dc.subject | program | en_US |
| dc.subject | working documents | en_US |
| dc.subject | management | en_US |
| dc.title | Improvement of methodology for documenting audit of low value items and LVTA | en_US |
| dc.type | Article | en_US |
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2025
The 7th Economic International Conference (6th-7th November 2025)
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