Abstract
In this article, the peculiarities of the organization and methodology of the audit of fixed assets at enterprises are considered, taking into account the provisions of international auditing standards (ISA). The definition of the category "fixed assets" is given. The basic tasks and stages of the audit of fixed assets, especially its carrying out, have been formed. The main sources of obtaining audit evidence in accordance with the ISA, their completeness and sufficiency in the audit of fixed assets are investigated.
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