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Audit of foreign countries - Petrik O. A., Fenchenko M. T.


Case 1. “Audit of the ABC company”.

12 May 2001 p. For the audit in the company ABC, the audience was appointed by the audience of KPMG. We are the audit manager of the company, who is responsible for the audit of the company, which ends on 31 March 2001 2001. Kompanіya, zvіtnіst yakoi maє buti perevіrena, pereroblyaє metalrubt. The above-the-tenth zvnosnost_ kompanії zanyagatsya zyag sale in the amount of 1.1 million dollars., Net addition - 56 tis. dale that clean active - 260 tis. dale

The first hour of the audit is the problem:

  • It has been established that no accounting records of transactions are recorded for other sums. Zagalna suma of other vitrati u perіodі, scho perevіryatsya, expensive 2 756 dollars.
  • Vidsutn pdtverdzhuvalnі documents for purchases for the gotіvku zagalnuu sum 391 421 dollars.
  • The company did not conduct a physical area (inventory inventory), and that account is not kept in the general accounting records of the area. The inventory is stored in the “Stock up” statistics, the balance is $ 142,500. (for 2000 p. - 130 000).
  • The results of the non-profitable payment systems, the number of services of the company for the payment of retail goods rose to 4431 dollars. for the remaining two rocks. Із цієї sumi 1314 dollars. Stoyus perіodu, yaky zakіnchilsya 31 birch 2000 p.

Reshta aspects_ auditing boules viconani (otsenіnі) zadovіlno.


Explain, what is the order of the skin, from the most important points, to your auditorium before the shareholders of the ABC company.

Case 2. "Deputy Auditor".

The ABC Kernitsvitvo of the Primistry Enterprise turned out to be your auditor's office with our auditors for the market, which ended on December 31, 2001 p. Stinks ask their dyyuchu audiarsku fi rmu to transfer their povonovzhennya at the link it, scho, yak zamenach за kerіvnitstvo, the frrm not obezpechuє poslug, if you look at it.


  • Describe the story, yak Wee lead, that the feeding of practical and ethical character, that you must understand, you can:

a) podogitis on appointees by the auditor of the company;

b) buti priznamenim auditor pіdpriєmstva.

  • Explain what is so important to you, an auditor nadslav klієntu sheet with the minds of Naiman before the year on the assignment of the company auditor.
  • Briefly describe the main page of the sheet with the minds of self-employed, like the head of the ABC company.

Case 3. Priladobudivny plant.

Your company will conduct an audit of the factory “Exprilad”. Plan your audit work with a phyzic podrakhunku odinits reserves (inventory inventory), I have to spend in a book on the sound of 31 years 2001 p. Enterprise “Exprilad” vypusku є ном ном ан ан ан ел ел električnі і pridadi pobutovogo znachalennnya spare parts to them.

The virobnic process includes:

a) vigotovlennya okremih details prilad_v;

b) the storage of ready-made viruses;

c) perevirka that markuvanny skin priladu;

d) packaging prladiv in order to purchase.

Enterprise “Exprilad” do not maintain a non-negotiable area. Tomorrow is in stock at financial institutions and is meant for the financial services podrachunku odinits stock for the best star. Expprilad will conduct additional inventory cases for the skin of three months. In general, there is no internal audit. The manager of the auditor's forum, who is responsible for the audit of the company “Ekspriplad”, asking you to ask for a job for the Vimu Namіr robot to review the other stages of the reserve.

You should describe:

  • to a robot, yak Wi mate namіr hold in front of the inventory inventory;
  • Procedural, check your appointment at the inventory time, to ensure proper maintenance of the equipment;
  • Your robot is given an hour of inventory, and you have to rely on it.

Case 4. Keltske tv

10 years old, March 27, 2001 2001 rub.

We are the senior auditor for the middle of the Webster & Co audit firm. Pratsyute in office companies in Glasgow. Your manager, ms Gold, asked you about this before asking your soviet office that you were new to the auditorium.

“Don, we have a new robot for you. Mi z mister Pіtersom (partner of the auditors' forum) turned round with the office of the Celtic television service in Eiri. Mi boules attributed to dyati yak audience at the rotsі, just end 30 September 2001 p.

Now I tell you about the details of KTB. Tsya kompanіya pratsyuє vzhe kіlka rokіv for licensing the Independent TV program for the Celtic Region, and herself: Wels, Ulster and Zakhidnoi Scotland. Won is not a direct competitor of the NTB companies, ale konkurem, the power company.

The main income is advertising. It’s worth it to advertise your advertisement at the best time on the London TV show, if you want to keep it cool with vitrata, you can’t tell about the Celtic region. Mi zrozumіli, scho on the mass rvnі іsnuє konkommertsіya at rozmіschennі advertisements from the side of the mass radno that presi. Ale Vie can review the statistical data on the Mass . The middle part of the KTB Vitrata Vitrati is on the wage of staff and Vitrati for programmers. They have two statues of life, yaki boules for men, and the very same: treasurer taxation and written contributions C4. For the first glance, change, just like in the balance of the immaterial. The fee for the robot is not great (bilia 20 000 pounds), to that from the Minister Pіtersom zalishimosya in office. I domasilas, Schope Wee died audit on Monday 26th. Financial Director - ms Clark. You are assigned to it with about 14.00 on the 26th. I ran into a wound for you with the help of Mr. Hein, wіn - financial accountant and accountant for computers. Until that hour, I will give you a joke in Johnstone and march to the auditorial dossier for the commercial link. ”

Wee conducted zustrіchі ta zіbrali front informatsіyu.

Wee mate:

  • look for pivri;
  • speed balance for 2000 p. that auditory visnovok;
  • Principle area, sco zasosovuvatsya in the company that looks doєє;
  • vitagіz zustrіchі z mіs Clark (financial director) of the teacher;
  • looking at computer programs


Write a memorandum with the plans of your partner of your partner, which is:

1. Your assessment of the audit of the sutvosto za ryasnennim your mіrkuvan.

2. Categories of auditor’s ridicule, sutvic for audit of KTB.



Tsiliy Rik




£ 000

£ 000

£ 000





Chista zagalnofіrmovі vitrati







Treasury tax (30%) (note 1)




Boost before the test




Opodatkuvannya (35%)







Unsatisfied status (note 2)




Fees for the period




Justification Dividend








Doha on stock

4.4 p.

2.5 r.

5.1 p.

Primіtka 1

Up to 31 March of 1986 A treasury bill was dragged down from the supply, which was enlarged by the allowance statutory allowance, so it would be possible to assign it to the link from the UK television contract to 66.7%. The Law on Finnish Law 1986 r. The rate has been shortened to 45%, or ale of the bills introduced at a rate of 22.5% from the profits, which were taken from behind the cordon.

Primіtka 2

An investment company in the Supermusic channel of boules, vіdpovіdno to the policy of the most important companies of NTB, written off on non-Vitrati.

View of pіvrіchchya to 31 March 2001 2001 p.

“The pre-pledge before the podvatkuvnya for pіvrіchchya, just 30th birch forest 2001 p., Estimated at? 1.0 million, half the value of the ryvnya per 2000 p. Tse vidbulo zavdyaki zrostannya success of our advertising policy and this eco-economy of the Celtic region. However, at the same time, with the best regional companies, they are all the more strained through those national advertisements that concentrate on our English Englis.

Pravlіnnya virishilo tvoriti povnyy reserve for zagalnuyu the bag at rose? 513,000, investment in the channel supermusic. Maybury success poddpriєmstva now to be summed up, that we vazhaєmo dotsіlnim on tsomu etapі pripiniti our fate with cіy dіyalnostі. Nezdacha our investment inquiries about the appearance of the riziki at the singing galuzah national television.

In Denmark, the hour of righteousness is true, because of the performance of the river, the efficiency will not go down to the edge. Promizhny divіnd end at rose 0.8 pensіv will be paid 1 worm 2001 r. ".

J. Boll, head of rule.




£ 000

£ 000


Material assets












Debate and pay in advance



Koshti in the bank that gotovka in Kasi





Creditor and insurance



Immediately activate minus potochnі zobov'yazannya



Reserve for the goblins



Clean asset



Captain that reserve


Capital accrual and extra charge up to nominal value of equity



Relocation reserve






Share Fund



Vityag z auditorskogo visnovka

To the members of the Keltsky TV bakery, rik ___.

We rerained the rakhunka on storinka 13-20 vіdpovіdno to zatverdzheni standards_v (normative_v) audit.

Live reserves are not allocated to depreciation of funds, they have a private account, which is accountable by the accounting standard 12 and that 4 of the Law about the company in 1985. We also know depreciation rates, depreciation rates are limited to technical standards, do not account for accounting standards 12. Our reserve, the maximum reserve of rozmіrі?

For a winch, there is a reserve for all of the money, for our thought, for those who are looking for truth and for a fair picture, I’ll be right in the company for 30 years, 2000, and for the rest of the house. about the company 1985 p.

To our mind, didn’t it mean об not є sutєvim for the purpose of determining whether you were under the sum of 342,000, sponsored by the company, butt 270 of the Companies Act 1985 p.

Johnstone 11/2000

Tsei case podgotovleno for materials internship for the program TACIS "Navigation of the accounting area and audit."

Oblikova policy

1. The basis of preparation is rakhunk_v

Rakhunki boules are decorated for vartista prizdannya (for balance vartistyu), for vinyatkom zemlі, sporud, machines that possession, yaki boules included to pereotsіnki.

2. Material basis

The rented ones are written off with a term term.

Depreciation is carried out for the principle of direct debit in such way:

Machinery and technical equipment - 7.5–20%;

Transportation rates - 25% v_d vartosti.

Not depreciated amortization of land and that, it is privately owned.

3. Stock up

The membership of the program of the company and the rights of rights to write off after the first show. Skin fate is carried out looking at the rights to phylmi, schoi vlasnost іn, that svёnuєtsya pevny reserve for those, they are not welcome to show. Completed, not yet shown programs, but also programs that have been in place, are recognized by direct virobnye vitrata for a minus overhead vitrate, and urahuvannyam can real estate on the market. The material is estimated for the ministries of the reserve reserve, necessary for pokrittya moral znosu.

  1. I visited the office of Johnstonstone Forum on the 22nd of the Holy Border at 4:00 pm, find out about the audit datas of the KTB for 1993 p. The robot's work was duly important: auditory dossier, bagato graphs and working documents were not satisfied. The key points of the dossier can be as follows:
  2. Most of the time, the rest of the correspondence was conducted by Johnstone and Miss Clark, who explained the reasons for the clever auditorium. KTB didn’t wait until Johnstone proposes a positive impact depreciation policy.
  3. Part of the dossier, the yak of the stowers of the main zasobіv, mystyl visovki zovnіshnіh ottsіnnikіv schodho schorіchno ї pereotsіnki mein that auditor testi hundred hundred per sovno peretsіnki versstat.
  4. Dohd vіd advertisements є main part of the turnover, auditing tests were formed from an analogical view, phone calls and letters advertising before accounting book.
  5. Testing for investment investor obmezhenі glance rahunkіv Channel Supermusic. It seems that the regional policy region is not intrusive for the purpose of the industry.
  6. Johnstone vvazhaє scho zhibki become 1% of the turnover. For KTB, the price was 120,000. Сумh sunshine pomilki svchdili, scho all the unknowingly mercy (not vrahovuyu amortization) not sutvoyu.

Vityag іz protocol zustrіchі 26 worm 2001 r.


Miss Clark, Financial Director, KTB,

Don Rogers, Senior Auditor, Webster & Co.

D. - To the point of the action of the devil’s hundred-year-old mines, especially the clever auditorium. On my mind, your regional policy is not the standard Standard accounting area (SPBO) 12 for two points. Will you be a vicorisovuvat podіbnu polіtiku tsogo roku?

K. - We didn’t accept that we’ve forgotten the scattered rock of the hangings of the scholes of our rakhunks in the womb, ale at that hour, I scored, Johnstone was not smart. We did it, but our regional policy was ours, and I’ve been able to do it all. 12.

D. - Yakim є Turnover for Rik?

K. - MI otsіnyumo yogogo in? 17,5 million. First step m_yatsіv tse bv perevozhno dokhіd vіd advertisements. Tse Mayzhe zavzhdi odnakovo, because we have a great drink on advertising. MI otsіnyumo sales of programs in? 4 million, most yakih nadіyde for the cordon in the period from the grass on the wormwood.

D. - Do you sell yuki land and sell your products?

K. - Healthy in English: Ireland, USA and Australia. “One problem, the yak in us”, - the lines of payment, sales of programs for the cordon, come up on the basis of a five-month loan. Єdina zmіna palyagaє in addition to what we think about the assessment of our intangible assets.

D. - Scho We mate on uvazі?

K. - Our biblical libraries files and non-material assets programs. Our TV shows are not overwhelmed. Yakshcho remaining stationary information document from the television broadcasting service in 2002, we require a second reserve. Слід іцініті меріали, що mayut vartіst. Aje stink є Dzherelom our income. We will not be leaders in political affairs, ala yakscho anglіyskі companiy to assess the materials up to 30 months of 2001, mi nasdumo іх butt.

D. - Dyakuyu for peredezhennya, I think, just in us, there are not many auditing programs for me.

Webster & Co. Overview of computer programs


Kompanіya - Keltske tv game.

Date of looking around - 26 chervnya 1994 p.

Viconavets - Don Rogers.

Looked up -.

1. Description of the system

a) Appartment room

Type of machine ІVM RS AT 256 kV / Nagd disk system.

Periphering technology - 5 mikrokomp'yutіv ІBM RS AT / 3 laser printers.

b) Programming program

Operational system - Ms Dos 3.1.

Victory package programs - Regasus Integratad General Ledger.

c) Victory system

Regasus - Book sale (on 3 separate pages).

Integrations and nominal registers, including sales and purchases (1 each).

2. The staff that koristuvachі

a) Coristuvachi:

Mr. Hein (Eyr) - Financial Accountant / Computer Manager;

Miss Blend (Eyre) - manager;

Miss Cook (Eyr) - Kasir;

Miss Downs (Eyr) - reg_str sale;

міс Еванс (Rehem) - reg_str sale;

Misc Fehey (Bengor) - reg_str sale.

b) Rosewood Obov'vyazkiv / Knowledge of Coristuvach Zadovіlnі.

3. Control procedures

a) the reproducibility of the information provided by the order;

b) saving dozadnіlne;

c) documentary procedures;

d) access control;

ґ) utrimannya that insurance zadovіlnі;

d) reserve for a vipad pokіnyh lih zadovіlnі.

4. Comments to look around

The system, which is fixed by KTB, є is idle. However, the personnel will be well aware of their work, pomilie ryiku control vinayayut rіdko. One of the first power supplies, I put it, stopping the control of that victorious computer for the inter-Eyra. Mister Hein explained, scho regista sale is being carried out at Rexemia and Bengori in Ulsteri, a watch for the robot of social advertisement. Ci two vіddіlennya vіdpovadayut for vipisuvannya rakhunku-invoice that kasovі nadhodzhennya. Golovny office in Eiri otrimu čtotiznevu vipisku stosovno zaishkіv groshovih kosht_v reg_strakh sale that goshovih koshty.

Case 5.

Name: "National Pamps LTD"

Tіlі: At the tsomu practical zavdanі, uhooplyu bâgato discipline, neobhіdno vikoristati usi principles of audit, vivchenі in the course.

National Pamps LTD

Scheme of the procurement system and the net worth of companies.


1. Establish a scheme for procurement procedures and a pay-per-view payment card of the company.

2. To create a part of the program, like the name "P_dsumok strong and weak sides of the control procedures of the Company".

Auditor's program

Procedura Company

1. Fundamentals

National Pumps LTD - small partnership type, dated 1948, yak viroblya є great assortment of pumps for victorist in breweries, henich and harvested promislost. Kompanіya factory, rozshatovana in Scotland, that utrimu small office in London. Zagalna number of staff - 300 Osib.

Document 1 - Organizational Structure.

Organizational structure of the company

Nizhe povedenі zvіt about purchases for 2000 p. that balance on

31 December 2000:


£ 000

£ 000

A sale


Sobіvartіst realizovanoї produktsі ї





Nakladnі vitrati



Gross inflow


Vitrati on realizatsiya


Administrative Vitrati


Operational Charge


Іnshi vitrati


Net overflow before opodatkuvannya




Net overflow




£ 000





At once, active









Once potochnі zobov'yazannya


Clean active


MAIN FACILITIES (for the depreciation of the sum of 104)



Minus: Dovgostrokov Pose




Yaky add up with:

Shareholder Capital


Unroofed dock



2. Proceed kupivl

Заявки на купівлю, що виписуються в двох екземплярах, заповнюються керівниками відділу (тобто завідувачем складу, бухгалтером, який здійснює облік виробничих витрат, та ін.). Одна копія передається менеджеру відділу продажу, містеру Харві, для висновку, інша копія залишається в особи, яка виписала заявку. Містер Харві веде картотеку, що відображає дані про попередніх постачальників, їхніх цін та торговельних умов. Він використовує цю картотеку для створення замовлення на поставку, яке виписується в чотирьох екземплярах. Одна копія замовлення на поставку передається постачальникові, друга — особі, яка виписала заявку, третя — у відділ фінансових рахунків, четверта копія підшивається за порядком номерів у підрозділі закупок.

Отримавши товари, відділ зберігання виписує повідомлення про отримання товару, що виписується в чотирьох екземплярах. Одна копія залишається на складі, друга передається до відділу продажу та відділу фінансових рахунків.

Перед прийняттям товарів на головний склад здійснюється їх огляд. Якщо вони не відповідають специфікації, складається повідомлення про бракування товарів, одна копія якого залишається, друга зберігається з товарами, решта надсилаються до відділу продажу та фінансових рахунків.

Коли товари приймаються на головний склад, подробиці повідомлення про отримання товару заносяться до постійного звіту про запаси завідувачем складу.

Рахунки-фактури постачальників отримуються містером Харві, який передає їх містеру Чемберсу для обробки.

В обов'язки містера Чемберса, який відповідає за регістр закупок, входить порівняння отриманих рахунків-фактур із заявками на купівлю та повідомленнями про отримання товару, для перевірки арифметичної точності рахунків-фактур та занесення сум, указаних у рахунках, у рахунки-фактури (послідовне заповнення рахунку-фактури відображено на бланку кожного рахунку-фактури). Він також веде окремі пронумеровані досьє заявок на купівлю та повідомлень про отримання товару. Якщо ціна або кількість у рахунку-фактурі відрізняється від вказаної в заявці на купівлю, то рахунок-фактура повертається до містера Харві для підтвердження. Тоді містер Чемберс підшиває звірені документи в алфавітному порядку в очікуванні платежу.

Раз на тиждень містер Чемберс виписує із звірених документів суми, зазначені в рахунках-фактурах, та передає документи разом зі списком сум до оператора комп'ютера містера Фаулера, який заносить їх до індивідуальних карток кожного постачальника. Коли всі статті занесені до списку, документи анулюються як оплачені і на них ставиться відповідний штамп з датою.

Наприкінці кожного місяця містер Фаулер знищує список всіх кредитових сальдо на індивідуальних картках постачальників, одночасно створюючи список оплат готівкою та виписуючи повідомлення про переказ та чеки на кожного постачальника. Списки, повідомлення про перекази та чеки подаються на підпис двом особам. Ці особи обираються зі списку, в який входять містер В. С. Скотт, містер М. Т. Скотт, містер Джонсон, Мютер Харві, містер Мартш і містер Робінсон. Одна з осіб, що підписує чек, має бути директором. Чеки відсилаються поштою секретарем Голови. У доповнення до загального списку чеків за місяць, інші чеки виписуються протягом місяця з використанням подібних процедур.

Кожного тижня загальна сума, підрахована за рахунками-фактурами, оформленими містером Чемберсом, переноситься Мютером Мартіном до Головної книги (Дт — припинення закупок, Кт — кредитори). Коли рахунки-фактури перенесені до детального кредиторського рахунку, оператор комп'ютера здійснює аналіз покупок за окремими рахунками. Цей аналіз заноситься в Головну книгу Містера Мартіна (Дт — рахунки витрат або запасів, Кт — припинення купівлі), який також робить запис у журналі про платіж готівкою.