|the main Boo accounting, audit Audit of foreign countries - Petrik O. A., Fenchenko M. T.|
Audit of foreign countries - Petrik O. A., Fenchenko M. T.
1. The essence of the meaning of the audit; Yogo Viniknennya that rozvitok.
2. Meta і zavdannya audit.
3. See the audit and its specialty.
- Subject and Objective Audit.
The term “ audit ” is at the same time as the most widely spread word of translation and presentation by an independent professional (auditor) financial institution (accounting) zvitnost schodo її dostovіrnost_, validity and legality. Understand takozh іnshі vznachennya audit, supposedly formed, were signed and concurred in the process of historical development audit. Ci zaznachennya zalezhat і vіd mind audit, yogo ob'єktіv, covertly toshko.
The word "audit" resembles the Latin "audio", meaning "wіn chuє", "rumor", "hearing". Zv_dsi viplivy vazhliviy aspect of the auditor that yogogo vzaєmov_dnosin z klієntom - dovіra, dobrozichliv_st, stsіnka (factіv, podіy, documentary, zvitnostі) that tempting non-transmitted thought. The most encompassing “audit” is, as it were, a professional term in the UK at the start of a new history. Ale Vinik audit, Yak vvazhayut most of the doslіdnikіv, in China in 700 p. to our ery, de vzhe todі іnnuvala Posad of the general auditor, Kotriy Buv, the guarantor of the Chesnos of the sovereign services, I have received access to the great pennies Historical records of that, in the third year before our audit, having come from such slave-class states, Yak Hypet, Babylon, Rome, Greece. At tsikhh krains they assigned auditors (treasury official) for controlling the rates in particular volodyns, provinces. The year in the young lands, for example, in France, the baronys, in a splendid way, held public chapters of public officials in their own volodyne before auditors, and in England, audiences conducted perevirku pismovyh rakhunky, led by the administrators of the governments. The main auditors in this section are the control of the tax collection and the holding of sovereign trees.
For the role of the profession of the auditor to test at the age of intensive development of industrial and commercial enterprises. On small enterprises, the auditor of the mik vikonuvati function of the accountant, the govaty stars. On the great business, de esteem, do not impose your manager, as requested by the administrator, have asked the auditor. Swing and rotations of the taxation system were enforced by the interest of the state in a repetitive and independent meeting of the taxes. In connection with the link with new directors, auditors - control of rosrahunks and combining of taxes in the interests of the state, p_dtverjennya correctness and submission of declarations.
Pіslya promislovoї revolyutsії, yak viklikala rozshirennya of companies, zrostannya obsyagіv Key infrastructure produktsії, stvorennya aktsіonernih tovaristv i vіdokremlennya aktsіonerіv od Process gospodaryuvannya, vinikaє neobhіdnіst obov'yazkovogo filed fіnansovoї zvіtnostі vsіma such kompanіyami, i tsya zvіtnіst Got Buti pіdtverdzhena Square EXPERT, revіzorom, auditor. Vidovіdnі zakoni bulo priynyato from Great Britain (1844 r.), France (1867 r.), USA (1887 r.), Nіmechchinі (1931 r.).
The special significance of the audit and the profession of the auditor came to light from the economic crisis of the 1930s; the stinkers of the viconuvali in tsei perіod the role of the youngsters іnteresіv yak okremih pіdpriєmtsіv, so i ekonomіki tіlih powers. In Ukraine, with the development of economic development, to the winners of inpatient forms of subsistence forms, the activity of the needs of economic control, 22 kvtnya 1993 p. The Law of Ukraine “On auditors' conduct” was ignored.
At the market audit of the year’s life, hundreds of thousands of audit firms, only those who were there, became internationally, they became a keynote, they became interested in hundreds of employees and did not need to become an employee, they would be the first. This is the name of the auditorium of the “great landmarks” (for example, Price Waterhouse, Ernst & Young and others ). In the world development of civilization of economic development, the importance and prestige of the profession of an auditor, the growth of wimogi is up to the age of the second quarter.
Especially uvagu slіd pridіliti nutrition of the historical form of the view of the audit. For the customer satisfaction of financial services of financial institutions, authorities and private management, a separate audit is carried out, to be established by an independent auditor (auditing company) on a voluntary basis. For the protection of the chen At your call, when the audit is conducted, the results can be obtained by the internal auditor. In addition, using such direct robots of auditors, as an auditor after service (supra audit of robots). Tse rіznomanіtnі consultations with nutrition region, podkiv, fіnansіv, right toshko. Looking at the audit audit rozіnіut іnіtsіtivniy (for the lingering of the responsiveness of the adherence, to the lawyer, to the creditor that інlih) that obyovykovy audi Seasonal Audit in Ukraine
Krim vid_v to audit, vid_lyat dekіlka p_dkhod_v prior to the audit. Historically, they said:
- ptdverdzhuyuy audit;
- procedural audit;
- system audit;
- audit of the zones "riziku" .
Significant role in the development of audit and occupations of the auditor to the international, European and national professional organizations and coordinated organizations. The spirit of international professional auditors is connected with the harmonization of international standards and audits in international scale. National professional bodies conduct audits for the development of audits in accordance with the laws and laws of their own country.
At the international level
The main thing to do is to audit - to reconcile financial services at the same time that they give a sufficiently accurate report about the performance of the company on the date of performance.
The audience before the action of the child is responsible for third personages, as well as for the information of financial games. The protest is set for the auditor to check out the case for the accounting function of the entire organization of the company and the company, as a part of the company of all parties to all parties.
One of the most important changes in such an arrangement is that the auditor is not inconsistent with his accountancy information, but he is amazed to understand it, as a function of the whole. The auditor zapvachay obgovoryuє dіyalnіst pіdpriєmstva with pratsіvnikami, v_dpovіdalnymi for the skin of the operative, dіlyanku, schob dosyagti correct rosumіnnya bіznesu klієnta. Tsi znannya є in audi. The auditor can form the bank, think it should be in business, in the field of information, just as well as in the country, in a real mill, in reference. The international auditing standard (ISA) 200 was assigned, by audit, by the auditor, about those things that add up to sound standards, all aspects of the industry, consistent with international accounting standards (MSBO).
The auditor is not “responsible” and is not a guarantee of the correctness of financial loans. The audience is not like goblins. The first hour of the auditor's office recurs next virishi taki zavdannya:
- Vpevnitsya have the legality of the actions of the enterprise;
- Know the scheme of the government and the administration;
- accountability of internal control systems and accounting area of the enterprise;
- control over the state processes;
- translate first documents and regions;
- Presentation of the flow of the region of the head of the book;
- establish actual fact on the basis of active activ ity and personal activity;
- establish the exactness and objectivity of the broken regional records;
- Look at the results of accountants accounting and financial statements.
For pdtverdzhennya okremih articles balance can be hung out and specific to the audit.
Coristuvachami information of the auditor ора:
- owners of the company (his deputies, akcioneri);
- kervnitstvo pіdpriєmstva;
- іnshі legal and that individuals (tax administration, pokuptsi, postachnaliki, banks, investori, robіtniki i sluzhivovtsi, trade union, court, arbtrazh toscho).
Functions of the auditor кори: koriguvannya; operational control; krіm addition, virіshuyusya strategichny zavdannya.
Understand two main types of audits: internal and internal (fig. 2.1.1).
Fig. 2.1.1. See audit
In the case of practical audits, three audits are as follows:
1) an audit of the financial performance of financial events;
2) an audit of the vimogov v_dpovіdnіst;
3) an audit of the effectiveness of financial and governmental activities.
With the rest of the internal audits, having gained a significant broadening, and the new meta-i character of the Wikonaih's robs became riznoman_tnimshimi. Internal audit is guilty of mutual demands, as impacted by the concern of the company.
An internal auditor can explore the profession of a profession. For assignments to the Institute of Internal Auditors, internal audit - tse “independent activities according to the general public organizations for the revision of gospodarskih operations in management interests. This is a kind of control, which will be established by kervnitstvom. The control is created by the will of the world, the effectiveness of functions and control. ”
Before the main views of the robot, make sure to register with the internal auditor, stay on top of it;
- review of the assessment of activity, accuracy, correctness of accounting records of financial and technical control;
- The designation of the stage of the Viconous Formation of Company Policy in the field of accounting, the plans and procedures;
- the determination of the visibility of the assets of the company, as well as of the smell of the stench that has been hidden from the viewpoint;
- The determination of the supernumerary danich, they are supposed to go to the organs of the organization and are meant for the corvine;
- otsіnka ikosti visikannya service obov'yazkіv;
- The recommendations of the Polish political authorities.
Effectiveness of the internal auditor should be prevented only when you are in the middle of the field, work for others. Internal auditor is guilty of ppdoradovuvatsya tіlki vishchomu kerіvnittvu p_dpriєmstva.
The subject of the audit is the і riche financial advice accountant. Ob'uttam audit can be:
- Okremі form zv_nostі;
- accountancy information is accurate;
- first documents;
- Information about the activeness of activites and passives;
- install documents;
- non-accounting znatst ta іn.
1. International Standards on Auditing and the Code of Ethics for Professional Accountants (1999). - M .: ICAR, 2000. - P. 43-47.
2. Adams R. Fundamentals of Audit / Trans. from English; by ed. Ya. V. Sokolov. - M .: Audit, UNITI, 1995. - P. 13-29.
3. Ahrens A., Lobbek J. Audit / Trans. from English; by ed. Ya. V. Sokolov. - Moscow: Finance and Statistics, 1995. - P. 7-19.
4. Montgomery Audit / F. L. Defliz, G. R. Jenick, V. M. O'Reilly, M. B. Hirsch / Trans. from English; by ed. Ya. V. Sokolov. - M .: Audit, UNITI, 1997. - P. 17—32.
5. Audit: Pract. allowance / A. Kuzminsky, N. Kuzhelny, E. Petrik, V. Savchenko and others; by ed. A. Kuzminsky. - K .: AccountingInform, 1996. - p. 8-12.
6. Robertson J. Audit / Trans. from English - M .: KRMG, Contact, 1993. - P. 3-10.
7. Skobar V.V. Audit: Methodology and Organization. - M .: Business and Service, 1998. - P. 5-17.
To negotiate the cultivation of food, transfer the program to the course of those "The essence of the subject of audit, the first part of the world in foreign countries."