Такой тип проверки осуществляется исключительно по собственному желанию руководства. Основные цели, преследуемые при этом — выявление недочётов, которые могут проявляться при ведении бухгалтерского учёта. Также инициативный аудит позволяет идентифицировать недостатки составления отчётности или налогообложения. Аудиторы идентифицируют потенциальные риски мошенничества и ошибок в бухгалтерской отчетности. Форма, объекты и сроки проверки также носят свободную форму. В частности, […]
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