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Accounting for expenses, both for accounting and tax purposes, is one of the most complex and problematic areas of accounting. In this regard, auditing this area requires special attention. This work describes in detail the theoretical aspects of accounting for expenses that an auditor needs to know. It also sets out the rules and methods for auditing expenses, from the start of the audit to the preparation of the audit report. The publication is intended for practising professionals, students of higher education institutions and anyone interested in this subject.

Produktbeschreibung
Accounting for expenses, both for accounting and tax purposes, is one of the most complex and problematic areas of accounting. In this regard, auditing this area requires special attention. This work describes in detail the theoretical aspects of accounting for expenses that an auditor needs to know. It also sets out the rules and methods for auditing expenses, from the start of the audit to the preparation of the audit report. The publication is intended for practising professionals, students of higher education institutions and anyone interested in this subject.
Autorenporträt
Purina Marina Vladimirovna, doutoranda da Universidade Económica de Praga (República Checa). Formada pela Universidade Estatal de Tomsk. Autora de artigos sobre contabilidade de despesas, planeamento fiscal e economia paralela em russo, inglês e checo. Bolseira do Fundo Egor Gaidar e da empresa PriceWaterhouseCoopers.