Typical errors and violations identified in accounting fixed assets and intangible assets in the performance of control and auditing activities

This article discusses audit activities for checking transactions with fixed assets, intangible assets and investments in non-current assets. Based on the synthesis and analysis of the materials of documentary audit reports, the authors classified typical violations committed in the accounting of fixed assets and intangible assets, studied the types of offenses in the course of operations with non-current assets. Special emphasis is placed on information support of control and audit activities on operations with non-current assets.