Audit of Bank Lending Transactions Accounting when Applying International Standards

One of the most important areas of verification during auditing a bank is the audit of the funds placed in loans. The purpose of the audit is to confirm the accuracy of the information in the reports. The article deals with the problems of auditing the accounting of cash loan transactions. Taking in...

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Bibliographic Details

Published in:	Учёт. Анализ. Аудит
Main Author:	O. V. Kurnykina
Format:	Article
Language:	Russian
Published:	Government of Russian Federation, Financial University 2023-08-01
Subjects:	fair value of the loan placed cash accounting policy of the bank credit operations audit of credit operations audit of accounting policy
Online Access:	https://accounting.fa.ru/jour/article/view/536