Audit of the safety and movement of fixed assets in the organization: composition, classification, stages of the audit

The article considers the importance of fixed assets for commercial organizations. The article describes the types and criteria for assigning assets to fixed assets, their classification by purpose and degree of use. The importance and role of the audit of the safety and movement of fixed assets as a factor of managerial decision-making and financial stability of commercial organizations in modern conditions is reflected. An example of the strategy - audit stages is given.