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BALANCE SHEET - Coggle Diagram

- - - - Comparative method
      - Evaluations
      - Result report
    - - by some integrals
        
        procedure basis
        
        Application
        
        phase of the proposed negotiation
        
        hindsight
        
        Proposed phase
        
        Known nature and causes of dysfunctions
        
        Diagnostic phase
        
        Obtaining a generic understanding of the activity being audited
        
        Implementation control phase
        
        Audit unit process which is trained to run and regulate the activities behavior
        
        It will intent to eliminate misunderstandings issues and deviations.
- - - - Circulating Asset:
        
        Cash
        
        petty cash, banking accounts.
      - Non-circulating Asset:
        
        Long term invesments
        
        Specific invesments
        
        Property, plant and equipment
        
        investments in tangible fixed assets
  - - - Short term passive
        
        It consists of obligations that are conveniently expected to settle in less than a year
      - Long term passive
        
        Consists of obligations that are reasonably expected
        cancel in a period greater than one year