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




1. The essence of the meaningful audit; yogo wikinennya that rosette.

2. Meta and audit completion.

3. See the audit of that particular features.

  • The subject of audit.

The term " audit " at the current time, the most widely known and significant terms, means rewriting and certification by an independent professional (auditor) of financial (accounting) degree of independence, make sure that you have the right to do so. I also understand the need for a new audit, formally acted on, changed my mind and helped in the process of historical audit development. In order to lay down and look at the audit, yogo object, straightforward lean.

The word "audit" is similar to Latin "audio", meaning "win chuє", "rumor", "rumor". Sounds of great importance are the important aspects of the work of the auditor and that of the second relationship with the customer - the quality, goodwill, evaluation (factual, positive, documentary, soundness) and unreasoned thoughts. The most extensive “audit” is like a professional term, having wound up right now in the UK with singing and historical changes in mind. Ale winik audit, as I respect the majority of business accounts, in China 700 rubles. Until now, even later, the Posad of the General Auditor, who was the guarantor of the honesty of the state services, had been granted access to the sovereign pennies. І historical history of the fact that in the third millennium before our audit was removed from such slave powers, such as Egypt, Babylon, Rome, Greece. Auditors (treasury bureaucrats) have been appointed in these countries to monitor the ownership of specific volodyns, provinces. In the year in foreign countries, on the side of France, the baronies shyly conducted public reading of the management of their volodyn to the auditors, and in England the audience conducted a rewriting of the written communication, which was conducted by the governors of the states. The main tasks of the auditors at that hour were to control the collection of taxes and the status of state property.

The growth of the role of the professional auditor is made to compete with the period of intensive development of trade and trade enterprises. On small enterprises, the auditor may be the function of an accountant, to receive sound. In the great enterprise, the owner didn’t wait for the manager to get the job done, the auditor asked the auditor to do the work with the robot. The doorway and the development of the patronage system have strengthened the interest of the state at the expense and frequency of paying the tax. Zvyazku zim vinikaє a new direct audit dyalnostіv - control rozrahunkіv і and pay back taxes in the interests of the state, pіdtverdzhennya correctness of the submitted 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. The laws of the Bulo were adopted by Great Britain (1844 p.), France (1867 p.), USA (1887 p.), Nimechchini (1931 p.).

Of particular importance was the audit and the profession of the auditor who won the message of the economic crisis of the 1930s; the stench went on to see the role of zakhisnikіv іnterestіv yak okremikh pіdpriєmtsіv, so the economy of the powers. In Ukraine, with the development of market economics, wining of products of irrelevant forms of moisture, there will be a need for independent economic control, April 22, 1993 p. the law of Ukraine “On Auditing Diyalіst” was praised.

At the annual market audit, there are hundreds of thousands of audit firms, however, many of them have been operating internationally, have become transnational corporations, as well as have hundreds of international subsidiaries. All the so-called audit firms of the Great Patriotic War (for example, Price Waterhouse, Ernst & Young and that.). At the world’s development of a civilized market economy, the importance and prestige of a professional auditor are appreciated, the vimoges grow to the level of the first quarter.

I especially respect the slid come to the historical form of auditing. For the satisfaction of consumers, they need to be audited , but to be an independent auditor (audit company) on a voluntary basis. For care, management of operational information, organization of continuous flow control of financial and state management, fragmentation of project management, internal auditing At his own house, during an internal audit, the results of the work of the internal auditor may be possible. In addition, there is such direct robot auditors, as auditor services (super audit robots). The price of consultations is with food, taxes, finances and rights. I will take a look at the regulatory review audit (for the administrative admissions, owners, creditors and those who have passed) and the regular audit (revision of the law, legal audits). Ukrainian audits in Ukraine for banks, business partnerships, stock exchanges, investment funds and companies, credit loans, pension funds, insurance companies, and other non-banking organizations that include

Cream view, review December view Prior to the audit rework. Historically, there were such approaches:

  • Audit Audit;
  • procedural audit;
  • system audit;
  • audit of “zones of riziku” .

I have a significant role in developing auditing and the professional auditor to internationally, the European and national professional auditing organizations and coordinating organizations. International professional audiences are required to attend to the necessary harmonization, soundness and standardization of audits on an international scale. National professional auditing organizations conduct work on a more detailed basis on auditing and economic and legislative specificities of their own country.

At the international level of separation and compliance with auditing standards, the International Audit Practice Committee, as well as within the framework of the International Audit Organization, has the responsibility of coordinating with the international public authority

The head of the meta audit is to reconfigure the corridor of financial voices to ensure that you give an adequate announcement about the date of the campaign for the song date and that about the bulletin that has been reached.

The audiences, before the deed of peace, carry the individuality in front of the third persons, such as the publicity of the financial sound information. For the purpose of reaching the assignment, the auditor should be sure to enter into the accounting function of all the business and entertainment, as at the customer service, all aspects of the business are imagined.

One of the most important changes to such an approach is that the auditor does not dispose of his own accounting information, but is reckoned with an increase, as a function of the whole enterprise. The auditor call me for a negotiation of business with people who are working for the skin, who can achieve the right business for the customer. Tsі knowledge є leading in the audit. The auditor can formulate a thought, as soon as possible in business, I can help you, how much can you do so, if I can give you real help. The International Auditing Standard (ISA) has 200 signatures, by which auditing is based on the thoughts of the auditor about those, which are fully financially sound, have all the most relevant aspects, which is identical to the International Accounting Standards (IASB).

The auditor is not “zasvidchu” and not a guarantor of the correctness of financial sound. The audience is not goiter'yazanі visukuvati pardons and shahraism. The hour of the audit report is the following:

  • Be amused with the legality of business;
  • Be aware of the state grant and management scheme;
  • assessment of internal control systems and accounting area of ​​enterprise;
  • control the health processes of the state;
  • translate the first documents and regional registers;
  • the title of the given flow region with the sound book and head book;
  • establish the factual manifestation and the turn in the image of the assets and goiters' enterprises;
  • establish the accuracy and accuracy of the recorded areas;
  • Be amazed at the number of indicators of accounting and financial statements.

For financial statements, balance sheets may be suspended and specific audit audits may be issued.

Koristuvachami information auditor є:

  • hairline pidprimstva (yogo deputies, shareholder);
  • Kerry business;
  • Foreign legal and physical persons (tax administration, purchasers, posters, banks, investors, robots and services, trade union, court, arbitrage).

Functional implications of the auditor є: operational control; In addition, the strategic strategy is coming out.

There are two main types of audit: auditing and internal auditing (Fig. 2.1.1).

See audit

Fig. 2.1.1. See audit

In foreign practice, auditing is performed in three ways:

1) an audit of financial performance of financial matters;

2) an audit on vіdpovіdnіst vimogam;

3) audit of financial and state dyalnost.

By stretching the remaining rock, the internal audit, having gathered a significant increase, and the meta-character and the nature of the robotic behavior became more significant. The internal audit is guilty of compliance with the requirements, as well as of the need for business.

The internal auditor can be discerned as if I were dumbing the profession. For the nominees of the Institute of Internal Auditors, internal audit - “the duty is free for the evaluation of all the necessary organizations for the conversion of state operations in the interests of management. All kind of control, which is established by carnival. Control is a whim of vimiryuvannya, evaluating the effectiveness of the functions and the most important types of control. "

Before the main types of work, please speak to the internal auditor, keep up;

  • Reconsideration of assessment of accuracy, accuracy, correctness of accounting for financial accounting and financial control;
  • viznenzhennya step of the vision of the image policy of the enterprise in the field of accounting, plans and procedures;
  • visualization of the image of the company’s assets, as well as the way in which they’re stolen from the view;
  • viznazhennya nadіnostі danykh, which are prepared in the organization and designated for kernivnstva;
  • Estimation of Yakosti Visa of Service Obov'yazkiv;
  • introduction of recommendations for the polling process.

The effectiveness of the internal auditor’s care is less important if there is no need for independence, there’s a lot of work for them. The internal auditor is guilty of the order of the day for the third party.

The subject of the audit is є rіchna financial accounting accounting. The audits may include the following:

  • okremі form of soundness;
  • flow accounting accounting;
  • first documents;
  • information about the manifestation of assets and passives;
  • installation documents;
  • unaccounted sound and that.

Recommended Literature

1. International Standards on Auditing and the Code of Ethics for Professional Accountants (1999). - M.: ICAR, 2000 .-- S. 43—47.

2. Adams R. Fundamentals of audit / Per. from English; under the editorship of Y. V. Sokolov. - M.: Audit, UNITI, 1995. - S. 13-29.

3. Ahrens A., Lobbek J. Audit / Per. from English; under the editorship of Y. V. Sokolov. - M.: Finance and Statistics, 1995. - S. 7-19.

4. Audit of Montgomery / F. L. Defliz, G. R. Jenick, V. M. O'Reilly, M. B. Hirsch / Per. from English; under the editorship of Y. V. Sokolov. - M.: Audit, UNITI, 1997. - S. 17-32.

5. Audit: Pract. manual / A. Kuzminsky, N. Kuzhelny, E. Petrik, V. Savchenko and others; under the editorship of A. Kuzminsky. - K .: Uchetinform, 1996. - S. 8-12.

6. Robertson J. Audit / Per. from English - M .: KRMG, Contact, 1993. - S. 3-10.

7. Skobara VV Audit: methodology and organization. - M .: Business and Service, 1998. - S. 5-17.

Semіnarske busy

To negotiate a meal is accused, transferred to the course program up to those “The essence of the subject is auditing, its scope is in foreign countries”.