Theoretical aspects of the audit of depreciation of fixed assets

The article discusses the concept and procedure for conducting an audit of fixed assets, in the context of depreciation and equipment repair. The list of information sources used by the auditor during the audit of depreciation of fixed assets is given. The tasks of conducting an audit of depreciation of fixed assets are considered, as well as the procedure for conducting an audit of depreciation of fixed assets proposed by the authors, which is carried out in several consecutive and logically completed stages. The significance of the audit of operations with fixed assets on the financial results of the enterprise is highlighted.