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Determine that the valuation of inventories and cost of goods sold is arrived at by appropriate methods.
7. Determine that the presentation and disclosure of inventories and cost of goods sold is adequate, including disclosure of classifications of inventories, accounting methods, and any inventories pledged as collateral loans.
Audit Program for Inventories and Cost of Goods Sold
Internal control over inventories and cost of goods sold
1. Obtain an understanding of internal control over inventories and cost of goods sold.
2. Assess control risk and design additional tests of controls for inventories and cost of goods sold...
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Common topics in this essay:
- inventory management
- Audit Objectives - Inventory
- Competency Inventory
- Inventory Management
- Inventory Valuation
- inventory models
- Just in time inventory
- Retail Inventory
- Suggestions for Your Annual Physical Inventory
- Interest Inventory
- Inventory of the lost
- Retail Inventory
- No-Nonsense Personality Inventory
- Inventory Policy
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