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How to Audit Fixed Assets - Steven Bragg

How to Audit Fixed Assets

By: Steven Bragg

eBook | 13 March 2025

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How to Audit Fixed Assets clarifies for the auditor every action needed to audit fixed assets. It describes the characteristics of fixed assets from an auditing perspective, and then goes on to describe the activities required to audit both tangible and intangible fixed assets. It also covers the auditing of depreciation, as well as asset impairment losses. Further, the guide notes several issues that can assist in the planning for an audit of fixed assets. Background information concerning the accounting for fixed assets is inserted into the text as needed.

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