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


Case 1. “Audit of the ABC company”.

12 grass 2001 r. for an audit in the ABC company, boules were appointed audiences of KPMG firms. Vi є manager of the audit firm, vidpovdnym for conducting an audit for the ryk, which ended 31 birch 2001 p. The company, the soundness of a kind of metal buty, recycling of metal. The above-mentioned companies have an oath of sale for the amount of 1.1 million dollars, net profit - 56 thousand. dale that of net assets - 260 thousand. dale

For an hour, the audit will recognize the following problems:

  • It has been established that accounting records of transactions on other amounts are not maintained. The sum of the other vitrats at the periune is invisible, which means, the price is $ 2,756.
  • Legal documents for procurement for procurement for the final sum 391 421 dollars.
  • The company did not carry out physical inventory (inventory) inventory and did not keep any accounting records in the regional inventory. Vartіst stocks, it’s shown according to the article “Reserves”, at the balance sheet price 142 142 500 dollars. (for 2000 p. - 130,000).
  • The result of a short payment system, a large number of service companies for payment services has a cost of 4431 dollars. for the rest two rocky. Із цієї sumi 1314 dollars stozhuyut perіodu, one ending 31 birch 2000 p.

Resht aspects in audit boules vikonanі (otsіnenі) arrogantly.


Explain, with a certain rank of leather, from all points of interest to your audit call to the shareholders of ABC company.

Case 2. “Deputy Auditor”.

Kerivnitstvo of the ABC subsidiary company turned to your auditing company with the foolish auditors for the rick, which will end 31 babies 2001 p. Stinky ask his audience to give their company an opportunity to transfer their respect to the voice in the meantime, because I mean kerivnitstvo, the company can’t protect you from the service, and I’ll look at them effectively.


  • Describe the precedent, you lead the way, that nutrition of a practical and ethical character, like the way you look, you can:

a) wait for the appointment by the auditor of the company;

b) buti will be appointed by the auditor of the company.

  • Explain why it is so important that the auditor nadislav klіntu sheet with minds hired to the next year to be appointed auditor pidprimstva.
  • Briefly describe the main listing of the sheet with the minds of a hire, such as you send to the director of the ABC office.

Case 3. The Priladobudіvniy Plant.

Your company to conduct an audit of the factory "Expoprilad". You plan to audit the work of the physical inventory, to conduct the inventory in the library of the 31st day of birth 2001 p. Industrial enterprise "Expoprilad" vipuska і rіznomanіtnі elektrichnі nadladi by-way designation and spare parts to them.

Violnic process including:

a) vigotovlennya okremich details of the accessories;

b) storage of ready-made products;

c) conversion and marking of the skin area;

d) packing in order to buy.

Industrial enterprise “Expoprilad” does not maintain an uninterrupted supply reserve. For this reason, stock of reserves in financial terms shall be assigned to the standard stock in the same amount as stock reserves. "Expoprilad" to carry out the inventory of leather three months. On a private audit, an internal audit. The manager of the audit firm, the auditor for the audit of the expropriation "Expoprilad", asking you to perform the work with the robot and your mother to carry out the inspection of the open stages of the inventory.

You need to describe:

  • to conduct a robot, a yaku Vai máte namіr in front of the cob of inventories;
  • Procedures, so you can change the inventory hour for inventory, to ensure that the correct staff is stored;
  • Your robot will be handed over for inventory at any time due to regrowth.

Case 4. Celtic Television Tower

10 years old, Tuesday 27 cherries 2001 r.

Vi is a senior auditor of the Webster & Co mid-sized audit company. Pricing at the company office in Glasgow. Two times that your manager, MISIS Gold, has requested you before your office and that you will receive a new audit report.

“Don, we have a new robot for you. With Mr. Piters (partner of the audit firm), they quietly turned from the office of Keltsky Television Tower to Air. We were appointed for an audience at the Rosts, which will end on Sunday, 2001.

Now I’m giving you more details about the KTB. The company has praciuє even a little rock for the license of an independent television tower for the Celtic region, and itself: Welsh, Ulster and Zahidno Scotland. Vaughn is not a direct competitor of the NTB’s new companies, but not a competitor to the sovereign company.

Basically dzherelo income - advertising. Hey, advertisers are ready to advertise their ads at a short time on London Television, although they are required to pay for the vitamins, and they don’t have to spend time with the Keltsky Region. We’re in danger of competing with commercial advertisements on the side of the radio station and the pres. Ale Vi you can analyze the statistical data on the list . Sered Vitrat KTB Vitrati for payroll staff and Vitrati for programming є the best. They have є two stati vitrats, like boules for me new, and the very same: the treasury donation and the written C4 extradition. At first glance, I’m healthy, but in the balance of a little something non-tea. The fee for the robot is not even greater (20,000 pounds), that’s why Mr. Pіters is worthless in office. I was haunted, so that Vee felt like an audit on the 26th of Monday. The financial director is Ms. Clark. You are appointed to attend with her about 2 p.m. on the 26th. I wound up asking you about Mr. Hein for a wound, and vin is a financial accountant and a vidpovid for computer. Until that time I’m going to give you a hangout at Johnstone and marvel at the auditor’s dossier and that’s an industrial call. ”

We spent time and took a step forward information.

Vi mate:

  • looking for pivre;
  • speed balance for 2000 p. that auditorium;
  • the principle of the region, which is to stash in the company and looking around;
  • Vitiag із зустрічі з міс Clark (the financial director) of the teacher;
  • looking around computer programs.


Write a memorandum of plans to your partner firmi, scho maє mestiti:

1. Your assessment of the auditory suttails with an explanation of your mіrkuvan.




Tsіliy rіk




£ 000

£ 000

£ 000





Chistі zagalofіrmovі vitrati







Treasury surcharge (30%) (note 1)




Side to side




Rollover (35%)







Unreported article (note 2)




Perigod side gain




Copywriting Dividend








Dokhid on share

4.4 p.

2.5 p.

5.1 p.

Note 1

Until 31 birch 1986 p. the treasury deposit was tied off to a certain extent, I re-transfer the allowable statutory allowance, which would be reluctantly given to a star with a British television contract of 66.7%. Згідно з Law on Finance 1986 р. the rate of the bull has been reduced to 45%, ale boules have been entered on date and at rosmir 22.5% of the business, but the boules have been taken away from the cordon.

Note 2

Investment companies in the Supermusic Channel Boulevard, up to the policy of the NTB’s mainstream companies, written off to non-broadcast vitrati.

Oglyad pyvrichchya up to 31 birch trees 2001 r.

“A sideway to payroll for half a year, which will end on 30 birch 2001, estimated at? 1.0 million, the significant half of the period is 2000 times. As a whole, the head of the program has improved our advertising policy and the current economy of the Keltsky region. However, once and for all, our regional companies are still being guarded through those that are nationally advertising, concentrating on English.

Right to make a new reserve for the zagalnuyu bag at rozmіr? 513,000, invested in the channel supermusic. Maybach success of the present is now to be summarized, therefore, by respecting it, this will bring our share of the benefit of all. Failure of our investvannya to talk about temple riziki at the singing gallows of the national television tower.

In Denmark, the hour is right in full, so that you can’t lower yourself to the point of efficiency. "Industrial Dividend at Rosemary 0.8 pensions, 1 worm 2001 rubles will be paid."

J. Ball, head correct.




£ 000

£ 000

Main trouble

Material Assets












Debtori that forward payment



Coshti to the bank





Creditors and insured bills



Activate minus potentiosis goiters at once



Reserves for repelling goiters



Clean Activ



Capital and reserves


Equity capital and premium to nominal wartosts



Pereotsіnki reserve






Aktsionernі funds



Vityag z auditorskogo visnovka

To the members of the Celtic Television Tower, rik ___.

We reconciled rakhunki on the sidelines 13—20 vіdpovіdno to hardened standard (normative) audit.

There were no long-term reserves for amortization of budgets, as well as for private ownership, which could be taken into account by the accounting standard 12 and supplement 4 of the Law on Companies 1985 p. We are also soaring, which is the rate of depreciation, for any kind of depreciation, depreciating machines and technical equipment, not accounting standards 12. In our opinion, can we save the reserve at a rate of? 202,000, but I will increase the cost of that.

Behind the vignette, there’s a reserve for the previously identified sum, for our little thought, the rakhuns I’m imagining the truth and the fair picture I will become the right company for the 30th spring of 2000 p. about the company 1985 p.

In our thought, as it was, you didn’t have to pay off so that we can see the number of people who have received the sum? 342,000, the company that has been protected, the supplement 270 of the Law on companies 1985 p.

Johnstone 11/2000

This case study was prepared for training materials for the TACIS program “Navigation through accounting and auditing.”

Oblіkova politics

1. The basis of the preparation of rakhunkіv

Rouguns of boulevards are issued for the wartime of the dowry (for the balance of the wartime), for a vignette of land, equipment, machines and possessions, like boules are turned on before re-allocation.

2. Material basic habits

Rentals are deducted by a stretch of the terminology.

Amortization is carried out for the principle of direct deduction from such a method:

Machines and technical installation - 7.5—20%;

Transport hassle - 25% of the total wartost.

No depreciation of land has been transferred and there has been no loss of ownership of private property.

3. Stock

Vartіst vlorennya program kompanії that vartіst rights to dribanі movies to write off after the first show. Dermatological examination is conducted on the basis of rights to film, which is in possession of power, so that a reserve of songs is reserved for those of them, as well as getting involved in unacceptable displays. Completed, but not shown yet, but also programs, such as changing the process, taking care of the direct virology vitrates for a minus of overhead vitrates, and therefore for realizing the market. Materials to evaluate for their own minus reserves, necessary for covering moral znos.

  1. I vidvidav office of Johnstone 22 worms at 16.00, so that you can recognize the audit dossier KTB for 1993 p. The work of the robot has appeared even more importantly: the audit dossier, the bagato graph and the working documents were different. The key points of the dossier are the following:
  2. The greater part of the dossier of the report is the correspondence between the company Johnstone and Ms. Clark for the reasons for the intelligent auditory visnova. KTB did not wait for Johnstone’s proposition to replace depreciation policies.
  3. Chastina dosє, the yak was disobedient to the main concerns, the reputation of the official meeting and the audit tests and the testing tests were verbatim.
  4. Dokhid vid advertisements є the main part of the turnover, auditor tests were stored in a similar way, and telephone and letter advertising were replaced by an account book.
  5. Testimonials invested by looking around the channel of the supermusic. Hope that regional policy is not unavoidable for the price of industrial development.
  6. Johnstone vvazhaє, scho bug is to become 1% of turnover. For KTB, the cost was? 120,000. They didn’t summarize the pardons, but the whole number of non-directions of the pardons (not vrakhovuyu depreciation) is not suttvoyu.

Vityag iz from the protocol of evil 26 worm 2001 p.


Ms. Clark, Financial Director, KTB,

Don Rogers, Senior Auditor, Webster & Co.

D. - On the spot, deyaki dani stasnovno rahunkіv past rock, especially especially smart auditor's hang-up. In my opinion, your regional policy is not standard. The standard provision of the accounting region (SPBO) is 12 for two points. Will you be victorious?

K. - We couldn’t get it right now, let’s remember the fate of the bridles, let’s be clever of our rakhuns, but at that hour I respected, that Johnstone was unreasonable. We virishili, who wants to do our life in our regional politics, who won the SPBO 12.

D. - Yakim є a new turn for rіk?

K. - Mi otsіnyєmo yogo в? 17.5 million. Pershі і shіst іmіsyatsіv tse buv overwhelmingly received advertising. All the same, look forward to the same, we have a great drink for advertising. We have an estimated sales program of? 4 million, most of which are due to the cordon during the period from grass to grass.

D. - Do you sell your products in Ukraine?

K. - Zdebilshogo in English: Ireland, USA and Australia. “One problem, what’s in us є” is a line of payment, sales of programs for a cordon, which are on the credit card. Єdina zmіna polyagaє in what we think about the evaluation of our non-material assets.

D. - What do you want to respect?

K. - Our library of films and programs with intangible assets. We will not bother with us at our television show industry. As a matter of fact, we left the information document with the drive of the TV tower on duty, in 2002, we need mother reserves. Слід оцінти MATERIALS, scho mayu vartіst. Adje stink є Jerel of our income. We won’t be the leaders in the city, but we’ll be able to evaluate the English companies until 30 Sunday 2001, we’ve got the butt.

D. - Dyakuyu for concurrent, I think, there are a lot of auditor programs for us in us.

Webster & Co. Browse computer programs -


Company - Keltske TV Tower.

Date look around - 26 worms 1994 p.

Vikonavets - Don Rogers.

Oglid zd_ysneno -.

1. Description of the system

a) Aparatne care

Machine type ІВМ RS AT 256 kV / Nagd disk system.

Peripheral technology - 5 microcomputer ІВМ RS AT / 3 laser printers.

b) Protection program

Operational system - MS Dos 3.1.

Russia software packages - Regasus Integratad General Ledger.

c) Victoria system

Реgasus - Book for sale (for 3 issues).

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

2. The staff that koristuvachі

a) Koristuvachі:

Mr. Hein (Air) - financial accountant / computer manager;

Misis Blend (Air) - manager;

Mis Cook (Air) - kasir;

Mis Downs (Air) - register sale;

Mis Evans (Rehem) - register sale;

Ms. Fehei (Bengor) - register sale.

b) Rozpodil obov'yazkіv / Knowledge of the corridor Zadovіlnі.

3. Control procedures

a) accuracy and accuracy of information;

b) saving dossier;

c) documentary procedures;

d) access control;

ґ) utrimana and insurance zadovіlnі;

e) reserves for freefall of poems.

4. Comments to the look

The system, which must be stowed by KTB, є to finish by idle time. However, the whole staff is well aware of their work; One of the first ones to be powered, as I put, having regained control of that computer at the borders of Eyra. Mister Hein explained that the sale is being conducted at Rexemi and Bengory in Ulsteri, so that you can get the job done by the advertisers. There are two types of statements for the receipt of the invoice and the above. The head office in Air will take away a short-term voucher of cash-worthy cash registers at registers for sale of cash-value cats.

Case 5.

Name: "National Pamps LTD"

Values: I have a practical zavdanny, I’m going to save a lot of discipline, need to be quick as a rule of thumb audit, vivchency in the course.

National Pumps LTD

Scheme of the procurement system and pennies of pennies in the company.

The commotion:

1. Build a scheme for the procurement procedures and pennies of pennies in the company.

2. To create a part of the program, as it would be called "Pidumok strong and weak sides of the control procedures of the Company."

Audit program

Company Procedures

1. The main vidomosti

National Pamps LTD is a small-scale partnership of a type that was founded in 1948, as well as a large assortment of pumps for public brewing, chemical and industrial production. The company is a factory, a Rostashovan in Scotland, and this is a small office in London. The number of employees in the staff is 300.

Document 1 - Organizational Structure.

Organizational structure of enterprises

Nizhche hinted about a profit for 2000 r. that balance on

31 babies 2000 r.:


£ 000

£ 000

Oath sale


Own sales of products



Zarobіtna fee


Invoice Vitrati



Gross side


Vitrati for realizatsiyu


Administrative Vitrati


Operational Lateral


Inshit Vitrati


Net ride to the side




Net move




£ 000

Groshovi koshti




At once streaming activity









At a time


Clean streaming activity


BASIC AMOUNTS (for a minus of depreciation on a sum of 104)



Minus: Dovgostrokova posika




Yakі stock up with:

Aktsionernerny capital





2. Purchase procedures

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.