Русско-англо-русский юридический словарь

Our discusstions with management and our review of the detailed fixed asset records reveals that numerous assets recorded on [client]'s records have been disposed of or are no longer in use. We believe that this indicates the need for a complete physical inventory of fixed assets. This procedure will provide [client] with an accurate inventory of fixed assets. The resulting fixed asset listing also will provide a strong source of detail and control to establish a future system of safeguards for fixed assets. (CPA's Guide to Management Letter Comments)