Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 338
This article discusses the theoretical and practical aspects of the audit of the recycling of metal-containing resources as a specific business process. The relevance of the topic is due to the high share of these inventories in the balance sheet currency (up to 40%) and the significant impact of the reliability of their assessment on the auditor's opinion on the financial statements as a whole. The author substantiates that operations with metal-containing secondary resources belong to the zone of increased risk due to their high liquidity (risk of theft), susceptibility to physical and chemical changes (corrosion, losses up to 20%), as well as the complexity of document flow. In this regard, a detailed decompositional audit model is proposed, structured according to the key stages of the resource cycle: storage, processing and sale. Particular attention is paid to the storage stage, where the author has developed a sequence of checks, including an assessment of the warehouse, storage conditions, safety and inventory procedure. The importance of the auditor's personal presence during the inventory in accordance with ISA 501 is emphasized, and the possibilities of using remote technologies (FAS 28/2023) are considered. Further, the difficulties of the processing audit and cost formation, as well as the final stage - implementation, are analyzed. It is concluded that the proposed step-by-step methodology allows minimizing audit risks, ensuring the reliability of asset valuation and improving the quality of accounting statements of organizations in the field of recycling.
audit, recycling of metal-containing resources, audit risk, inventory, decomposition model of audit, stages of business process, reliability of reporting, audit methodology
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