Abstract:

The article is devoted to planning the audit of operations with fixed assets. Fixed assets are the most important resource component of the enterprise´s economic activity. Consideration of the process of planning the audit of fixed assets takes an important place in the work. This article details the overall audit strategy and plan. It is stated that audit planning is the starting point for all subsequent actions in relation to the audited entity, which consists in defining the overall audit strategy, drawing up the audit plan and the scope of the audit.

Keywords: audit, planning, fixed assets, audit plan