PLANNING OF AUDIT OPERATIONS FOR ACCOUNTING THE FUNDS OF PENSION RESERVES |
| 5 | |
| 2013 |
| scientific article | 657.6 | ||
| 268-275 | audit, planning, overall audit plan, audit program, non-state pension fund, pension reserves. |
| We present some procedures of the audit of pension reserves in non-state pension funds at the planning stage. An overall audit plan and an audit program are proposed for the use in the practice of auditing. |
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