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



  • The plan and the audit program.
  • Etapi auditorskoi reverki.
  • See audit procedures.

For a successful and complete audit, the auditor is guilty of planning the audit control process. It has been transmitted by the national audit standard No. 9 “Planning for audit”, which means that planing is based on the main strategic principles and specific approaches to the character, period, and hourly audit. The progress auditor has a plan and an audit program. By way of planning, as indicated in the proposed regulation, є perfecting the respect of the auditor for the most straightforward audit, for the appearance of problems, for the sake of understanding the problems.

After conducting the previous negotiations, we will protect the client and the audit contract, the auditor is guilty of the process of planning the Maybut renegotiation. The procedure for this, such as the promotion of contractual robots, the auditor overwhelmed the deputy-goiter’s job, which can be replenished with an additional agreement. The list of auditors (the auditor and the audience), the number of audits, and the number of lines are included in the list by the auditor (audit form). If you want to plan, then in the list of needs, you can get the most important information about the auditor's activities, as well as the program’s audit program, we’ll show you some , acquired by the robot of the internal auditor that ін).

The International Normative Audit 200 “ Meta and foreign principle of auditing financial stability ” is confused, the auditor is guilty of planning his work so that you can conduct an effective audit in a timely manner. In our dummy, about half an hour of planning, the auditor should pay attention to a number of principles, as if they had carefully planned planning. Before them you can see so:

  • cіlіsnіst - okhoplennya plan of the abovementioned aspects of the audit rewriting for the vyslovlennogo thoughts about the availability of financial stability;
  • non - repetitiveness - the fragmentation of more precise and promising audit plans for a particular audit, their mutual understanding and technical audit plans, robotic auditing firms; Correct plan and audit programs (at various times) in the course of the audit process;
  • dorechnost - scheduled auditing procedures to comply with the law; I can help you to give up the necessary information;
  • efficiency and optimality - the fragmentation of optimal plans and programs, the goal of which is to protect yourself from the convincing reliable and reliable audit evidence with the least cost per hour.

The main audit guidelines for this audit have been approved by the International Standards on Auditing No. 300 “Planuvannya” and the National Standards on Auditing No. 9 “Planuvannya Audit”. Conducting preparation of the plan for the audit process, the auditor is guilty of: formulating the rosumny about the business class, the foreign ones and the specificity of the duty; Reflect on the system and the control and the internal control and the step control; assess the auditory ritual and visibility of the intercession, so that they can be seen in the audit process; familiarity with the necessary audit procedures, period of the week and the season, the possibility of expert examination; to ensure coordination of the weekend plans, the control, the use of the company, the transfer of the opportunity to pay. The main model of the process of audit planning is depicted in Fig. 2.5.1.

On the spot, the auditor is guilty of denouncing information and information about the rest of the world, the power of the client, and the business.

Model process audit plan

Fig. 2.5.1. Model process audit plan

With all due regard to the respect, the position is open for the national standard of Ukraine No. 10 “Knowledge of business” and ISA 310 “Knowledge of business”. In the process of such an awareness of the auditor, it is necessary for the auditor to express the importance of low important meals:

  • a cloak, to which it is possible to lay down a consumerism, a clint, that one zagalny ekonomіchny camp;
  • The increase in the number of foreign factors for the business, such as inflation, economic policy and the situation in the countries, the exchange rate of foreign currencies, the flow of competition, the legislative regulation of that;
  • the nature of dyalnosti (cyclical and seasonal) and the need for consumerism;
  • Keys of economic indicators of efficiency (profitability, liquidity, inventory turnover and so on);
  • regional policy and problems, which will blame the hour of accounting accounting;
  • Organizational virobnitstva, the structure of enterprises and the form of moisture;
  • deputies, hairdoers of the company and the structure of capital;
  • dzherela financialsuvannya;
  • Information about business for the sake of directors, health and operational warranties;
  • the appropriateness of the internal control system, the effectiveness and efficiency, the functionality of the internal audit;
  • assortment of products, which can be purchased, those are the main purchases;
  • security of labor resources and pay pay;
  • markets for marketing and marketing;
  • quantity and valuation of inventories;
  • contractual license of the business-client;
  • the order of the form of income and vitrat;
  • Hello on the subject of science-pre-robot work;
  • Victorian computer technology and information systems;
  • rosemyr, see the structure of goiters'yazan enterprises;
  • the procedure for determining the vitrate, income and form of the financial result;
  • tendencies in direct development of business on financial analytics and statistical data;
  • the order of folding and submission of financial soundness;
  • corridors of financial soundness;
  • the results of the foregoing audit rework;
  • inheritance of transfers by the subsidiary bodies, banks and the most powerful institutions;
  • Strategic and perspective plans.

Dzherelyami of information, so that you can have a great time, if you have one,: such: establish documents, protocol for the sake of directors and shareholders, accounting and financial statements, agreements, schedules, agreements, appointments, agreements that budgets, call forward auditors, protocols (acts) of conducting overhaul and transfer.

Now we come to the auditor є zbіr necessary information for the sake of a rooted assessment of the systems of control and internal control. The auditor responsible oznayomitis іz FORMS OF buhgalterskogo oblіku, Yogo metodologієyu, upevnitis in dotrimannі Zaga nopriynyatih printsipіv oblіku that oblіkovoї polіtiki, otsіniti rіven kvalіfіkatsії oblіkovogo staff vstanoviti pravilnіst zastosuvannya plan rahunkіv buhgalterskogo oblіku, oznayomitis іz procedure for conducting in-line oblіkovih regіstrіv that skladannya fіnansovoї buhgalterskoї zvіtnostі, get involved in іх connections and mutual benefit.

In order to assess the internal system of control, the auditor should monitor the vaults of the warehouses (control center, specific visit control, staff, security, control, distribution of the audit department), internal control) and visibility of the shutter and policy of the owner and the manager of the company to the internal control, their recognition and control visits, which are carried out on the basis of the inspection, lennya vazhlivostі zahodіv.

However, mothers are respectful, but the auditor is not obligated at the stage of the plan to thoroughly understand the procedures for controlling the business, as well as it will be tested without delay in the course of the audit process. At this stage, it’s the first step - to signify the steps to the internal control system and those that are able to win the results of the work of the internal auditor within one hour of their rework.

We’ve got a call from the beginning, the next logical element of the robot is the plan є the designation of the rizikiv and the suttails of pardons. The auditor is guilty of assessing the magnitude of the audit rizika (AR) during the third warehouse:

a) a lofty rhizic (BP), bound up as a whole, as is the case with the accounting department, by sight of the remittance and the twist;

b) control (RK) control, related to efficient and effective management, change and control of forgiveness by the system of internal control of food;

c) the rhetoric of non-manifestation of pardons (RV), which is a certain one, in that the auditor may not see the pardon of the pardons of the financial and financial statements for the manifestation of the twist.

Zvіdsi Auditory Rizik appear for the formula:

AR = BP • RK • RV .

At the same time, for the most part, the accepted value is not guilty of overtaking 5% of the total amount of money to the balance of the turnover of goods. In addition, the auditor is guilty of reviewing the conduct of the audit. Obov'yazkovo to insure the suttv_st of mercy, as though they can be but manifest. On the front of the national and foreign dues, you can sow the bows, but now there is a grave (in itself by default):

1) rozmіr yako rediscover 5% of the balance bag,

2) a yak zmіnyuі financial result for aprotected;

3) the possession of the law є the destruction of the dignity of the legislation, not fallow all the sums.

Vihodyachi іz otrimanoї іnformatsії the auditor can see the necessary number of auditing procedures, the main steps of the inspection, see the work, methods of control, the necessary terminology for the interpretation of the procedure. The yak has already been indicated; in terms of aspect, it can be more practical with the business-client. Pislya tsyogo auditor folds the audit plan, the original butt is clearly listed in the table. 2.5.1. In addition, in a written letter to the auditor, I’ll see the audit program for auditing, in the same way, see how often the scheduled audit procedures are carried out to obey the audit plan. The program nibi details and additional audit plan. For the second auditor, you can organize the work of the assistant of the auditor and the other personnel, having specified in detail the details of the procedure and the procedures for auditing.

When there were new conditions, I didn’t have any damages earlier, more and more pardons, I’ve heard more about it, when I redacted them, I’ve got an hour for an auditor’s rendition plan and an audit.

The recognition of the requirements and the timing of the scheduled audit procedures, the establishment of a clear vision for the plan, give the auditor the opportunity to conduct the audit of the audit process and the need for the audit to be completed.

Table 2.5.1


Organization, scho rewrite ______________________________________

Audit period ___________________________________________________

The number of people-years at a break _______________________________

Kerivnik of the audit ___________________________________

Audit Rizik __________________________________

Scheduled suttov __________________________________


s / n

Scheduled to see work


carried out




Otrimannya zagalno іinformatsії about food processing


The middle of the assessment of the regional and internal control systems


Viznazhennya auditorogo riziku and suttєvosti pardon


Separation of the plan and audit programs


Thank you for the inventory


Audit of documents


Audit will become internal control


Audit okremich articles to asset balance sheet


Audit okremich articles to the balance sheet


Audit sound about financial results


Audit zvit about rukh groshikhih koshtіv


Audit sound about capital


Analysis of financial campus


Warehousing of an auditory visna and sound

Kerivnik audit firms ______________________________________


Kerivnik of the audit ___________________________________


Table 2.5.2


Organization, scho rewrite ______________________________________

Audit period ___________________________________________________

The number of people-years ___________________________________________

Kerivnik audit firms ______________________________________

Warehouse of the audit group _________________________________________

Audit Rizik __________________________________

Scheduled Suttvist ____________________________________________


s / n

Transfer of audit procedures for distribution audit

Period of procedures


Name of work documents of the auditor



Otrimannya zagalno іinformatsії about food processing


Vivchennyya zasnovnitsky documents


Main economic indicators of business


The structure of public administration and management


Product range


Filing and daughter affirmation


Kadrova politics

Kerivnik audit firms ______________________________________


Kerivnik of the audit ___________________________________


Basic etapy audit:

  • pre-cooking;
  • industrial;
  • physical translations;
  • audit of rakhunkіv;
  • conclusions.

Audit procedures - the procedure of the auditor, which are the basis for auditing and evaluation of audit evidence.

Recommended Literature

1. International Standards on Auditing and the Code of Ethics for Professional Accountants (1999). - M .: ICAR, 2000 .-- S. 107-111, 179-185.

2. Adams R. Fundamentals of audit / Per. from English; under the editorship of Y. V. Sokolov. - M.: Audit, UNITY, 1995. - S. 111-115, 98-108.

3. Ahrens A., Lobbek J. Audit / Per. from English; under the editorship of Y. V. Sokolov. - M.: Finance and Statistics, 1995. - S. 191–218, 300–324.

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. 121-127.

5. Audit: Pract. manual / A. Kuzminsky, N. Kuzhelny, E. Petrik, V. Savchenko and others; under the editorship of A. Kuzminsky. - K .: Uchetinform, 1996. - S. 64-70.

6. Robertson J. Audit / Per. from English - M .: KRMG, Contact, 1993. - S. 100-106, 118-123.

7. Skobara VV Audit: methodology and organization. - M.: Business and Service, 1998. - S. 90-183, 201-205.

A routine for the practical to take


1. Put the plan for the audit rewriting.

2. Assign the program of audit rewriting to an external audit.

3. Rosrobity plan of the robot internal auditor.

4. Encourage the logic of the audit process for the stages.

Bulk material before delivery

1. The agreement was concluded between the audit firm “Audit” and the Omega Joint Stock Company for the audit. I’m given the right to welcome the job (technical assistance to the sound) and repair services for repair. The contract with the auditor's contract was carried out from 15 to 30 birch.

1.1. To name, beyond the clear lines of the lines, the auditing process that has been carried out can be changed (promoted, rescheduled, etc.).

1.2. Fold out the plan of the auditor’s robot following the induced form, obov'yazkovo having imagined in her previous information about the client; to overwrite the sheet to the client, if necessary, the conditions and the auditor’s accuracy and all auditing process; folding auditor's bows.


s / n

Relocation and service, scheduled

for the visitor by the auditor


vikonanny robots




2. Prepare the audit program of the Omega company, linking them to a differently divided plan. The program should be stored at the table, in the last word you mean: this is the audit trail; transverse audit procedures from skin etapu; lane of necessary information; Methods and priyomi rimimannya іinformatsії; Vikonavtsi; lines of the weekend; control of the weekend.

3. To put together a plan for the work of the internal auditor, having recognized, to respect, those who are planning to use the Omega plan:

a) replace (update) the warehouse of fixed assets;

b) update the assortment of finished products.

4. Fill in the scheme of the audit process, indicating the last all the time and the opportunity for the process.