Purchases of goods and services, personnel and debt payable

Authors

  • Pereira Pereira
  • Adalmiro Adalmiro
  • Vaz Vaz
  • Angela Angela
  • Silva Silva
  • Eduardo Eduardo

Keywords:

Accounting Standardization System, Control Suppliers Credit, Purchases Record, Suppliers Audit

Abstract

With the implementation of the Accounting Standardization System in Portugal (SNC), the area of purchases and payables started to be approached according to a new aspect, with the audit procedures assuming a crucial importance. This work seeks to study this area as well as point out the main points of attention in auditing or tests to be carried out.

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Published

2022-01-18

Issue

Vol. 9 No. 1 (2022): January 2022

Section

Articles

How to Cite

Pereira, P., Adalmiro, A., Vaz, V., Angela, A., Silva, S., & Eduardo, E. (2022). Purchases of goods and services, personnel and debt payable. International Journal of Advanced Engineering Research and Science, 9(1). https://journal-repository.com/index.php/ijaers/article/view/4576