Специфика при изготвянето и връчването на акт за начет

Автори:
Страници: 98-103

Резюме:

In recent years, the evolving economic landscape has had a significant impact on control activities. These changes affect both the regulatory framework and the procedures governing inspection work. During the course of an inspection, findings concerning the audited entity may arise. These findings must be substantiated and recorded in the assessment report. Once this process is complete and any damage or loss has been identified, a formal assessment report is drawn up. This article examines the legal grounds for commissioning an inspection, the methods used to support the findings, the mandatory elements of the assessment report, and the procedures for serving it

Ключови думи:

control; financial control; financial inspection; findings; Accounting Act; unified inspection file.

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