Section outline
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5.1 The purpose and tasks of the audit of non-current assets and financial investments
5.2 Subject and object of audit of non-current assets and financial investments
5.3 Legislative and regulatory support for the audit of non-current assets and financial investments
5.4 Information support for the audit of non-current assets and financial investmentsThe purpose of the audit of non-curent assets is to confirm the completeness of the information, the reliability, legality and correctness of the non-current assets accounting, as well as to establish the company's compliance with the requirements of P(s)BO 7 "Fixed Assets".
The main purpose of an investment audit is to form a reasoned opinion of the auditor about the reliability and sufficiency of information about them in the financial (accounting) statements of the economic entity being audited.