THEORETICAL ASPECTS OF AUDIT OF OPERATIONS WITH THE INVESTMENT REAL ESTATE
Journal Title: Сталий розвиток економіки - Year 2017, Vol 34, Issue 1
Abstract
Purpose the article is consideration of theoretical aspects of auditing the correct accounting of transactions with real estate investments. Methodology of research. To achieve the goal used the following methods toolkit scientific research: dialectical method of cognition is to elucidate the notion of real estate investment as an economic and accounting analytic categories; analytical and monographic – while studying literary sources; systematic and analytical method in the study of legislative and other normative legal acts on audit operations of real estate investments; methods of description, specification, formalization – in the determination of basic directions of auditor check of correctness of account recording the transactions of real estate investments; abstract-logical method for the generalization of theoretical positions, forming conclusions and suggestions. Findings. Reviewed and described the theoretical aspects of auditing the correct accounting of transactions with real estate investments. It was determined the sequence of audit operations from investment property. Originality the obtained results lies in the improvement of the model of a sequence of audit of operations with investment property, by highlighting the main directions of auditor check of correctness of valuation of investment property upon acquisition, transfer of assets in investment real estate. It is argued that the implementation of the audit in the sequence will enable the auditor to obtain the necessary evidence for the formation of sound conclusions regarding the appropriate accounting of transactions with real estate investments. Practical value is that the main provisions of this research in the form of proposals and methodical recommendations can be used by audit firms during the audit of transactions with real estate investments.
Authors and Affiliations
Svitlana Vizirenko, Oksana Yakubyna
Keywords
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