home Buch. accounting, auditing Audit in zarubіzhnih kraїnah - Petrik OA, Fenchenko MT

Audit in zarubіzhnih kraїnah - Petrik OA, Fenchenko MT

TOPIC 5. PLANUVANNYA, STADІЇ TA audit procedures

PLAN

• programa that the Audit Plan.
• Etap auditorskoї perevіrki.
• Audit procedures that їh Vidi.

For uspіshnogo i yakіsnogo perform the audit, the auditor responsible splanuvati processes auditorskogo control. Tse peredbacheno natsіonalnim norm Audit number 9 "Planuvannya Audit" de zaznacheno scho planuvannya - tse viroblennya golovnoї strategії i pіdhodіv specific to the character, perіodu and takozh hour audit. In hodі planuvannya auditor rozroblyaє plan that programa audit. Metoyu planuvannya, yak viznacheno in zgadanomu normativі, Je zvernennya auditor uwagi on nayvazhlivіshі napryamki audit on viyavlennya problems SSMSC slіd perevіriti nayretelnіshe.

Venue of Pіslya poperednіh peregovorіv s obranim pіdpriєmstvom-klієntom that ukladennya contract for the audit, the auditor responsible rozpochati processes planuvannya maybutnoї perevіrki. Sort order s CIM, yak prodovzhennya dogovіrnoї robot auditor nadsilaє zamovniku sheet-zobov'yazannya, yaky mozhna vvazhati dodatkom to contract. In tsomu listі auditor (auditorskoyu form) documented pіdtverdzhuєtsya Zgoda auditor to conduct perevіrki, zaznachayutsya obsyag that osnovnі zavdannya audit vіdpovіdalnіst storіn (i klієnta auditor) have to chislі i planuvannya for audit, the form nadannya zvіtu, perevіrki line. Shcho stosuєtsya planuvannya, the listі zobov'yazannі-shaping can Buti viznachenі power chi spherical dіyalnostі auditor SSMSC pid hour skladannya plan i prog Audit povinnі Buti uzgodzhenі s pіdpriєmstvom-klієntom (napriklad, line nadannya Pevnyi vidіv Informácie requested ekspertіv, conducting line іnventarizatsії , zaluchennya to robots that іn vnutrіshnogo auditor).

In Mіzhnarodnomu normativі Audit 200 "Meta i zagalnі principles of audit fіnansovoї zvіtnostі" pіdkreslyuєtsya scho auditor responsible planuvati their robot so dwellers mother mozhlivіst svoєchasno efektivnosti conduct an audit. On our Dumka, pid hour planuvannya auditor slіd dotrimuvatis number printsipіv, SSMSC b zabezpechili nalezhne planuvannya. Before they can vіdnesti takі:

• tsіlіsnіst - ohoplennya up usіh aspektіv auditorskoї perevіrki for vislovlennya ob'єktivnoї pillows schodo dostovіrnostі fіnansovoї zvіtnostі;
• bezperervnіst - rozroblennya precisely that perspectivity planіv audit on specific pіdpriєmstvі, їh vzaєmouv'yazka that uzgodzhenіst іz plans robots auditorskoї fіrmi; koriguvannya plan i prog Audit (in razі neobhіdnostі) in protsesі auditorskoї perevіrki;
• dorechnіst - zaplanovanі auditorskі PROCEDURE povinnі figure out zmogu otrimati nayvazhlivіshu, neobhіdnu auditor іnformatsіyu for skladannya visnovku i stosuvatisya bezposeredno buhgalterskoї zvіtnostі kontrolovanogo zvіtnogo perіodu, yak perevіryaєtsya;
• efektivnіst that optimalnіst - rozroblennya optimally planіv i program, vikonannya yakih zabezpechit otrimannya dostovіrnih i dostatnіh auditorskih dokazіv іz naymenshimi costs pratsі i hour.

Osnovnі vimogi to planuvannya auditorskoї perevіrki that yogo Etap viznacheno mіzhnarodnim norm Audit number 300 "Planuvannya" is the norm Ukraine natsіonalnim number 9 "Planuvannya audit." Provodyachi pіdgotovku planuvannya Process audit, the auditor responsible: sformuvati rozumіnnya about BIZNES klієnta, zagalnі napryamki that spetsifіku dіyalnostі; otrimati uyavlennya defense system oblіku i i vnutrіshnogo control stupіn їh nadіynostі; otsіniti zagalny auditorsky rizik i viznachiti Mezhuyev suttєvostі pomilok, SSMSC shaping can Buti viyavlenі in protsesі audit; viznachiti Quantity neobhіdnih auditorskih procedures perіod їh vikonannya that vikonavtsіv, mozhlivіst zaluchennya ekspertіv; zabezpechiti koordinatsіyu vikonannya planіv, їh control uzgodzhenіst іz pіdpriєmstvom, peredbachiti mozhlivіst Contributions for Change. Zagalnu model processes planuvannya Audit zobrazheno in Fig. 2.5.1.

Spochatku auditor responsible otrimati th doslіditi іnformatsіyu schodo zagalnih power dіyalnostі pіdpriєmstva-klієnta, yogo bіznesu.

Fig. 2.5.1. Process Model Audit planuvannya

When tsomu slіd borrow up uwagi provisions vikladenі in natsіonalnomu normativі Ukraine № 10 "Knowledge bіznesu klієnta" that ISA 310, "Knowledge bіznesu". In this protsesі oznayomlennya auditor Bajan otrimati vіdpovіdі vazhlivih at low power:

• Galuzo to yakoї nalezhit pіdpriєmstvo-klієnt, that yogo zagalny ekonomіchny camp;
• rіven vplivu zovnіshnіh faktorіv on dіyalnіst pіdpriєmstva such yak іnflyatsіya, Ekonomichna polіtika i situatsіya in derzhavі, courses іnozemnih currencies vpliv konkurentіv, zakonodavche regulyuvannya that іn .;
• dіyalnostі character (tsiklіchny that season) that potuzhnіst pіdpriєmstva;
• klyuchovі ekonomіchnі pokazniki dіyalnostі (rentabelnіst, lіkvіdnіst, oborotnіst zapasіv i, etc...);
• oblіkova polіtika that problem, scho pid hour vinikayut Keeping buhgalterskogo oblіku;
• organіzatsіya virobnitstva, pіdpriєmstva structure that form vlasnostі;
• zamovniki, vlasniki pіdpriєmstva that kapіtalu structure;
• dzherela fіnansuvannya;
• іnformatsіya about dіyalnіst for direktorіv, zdіysnennya operational kerіvnitstva;
• nayavnіst Sistemi vnutrіshnogo control її efektivnіst that nadіynіst, funktsіonuvannya vnutrіshnogo audit;
• assortment produktsії scho viroblyaєtsya, that osnovnі Username Lost Password;
• zabezpechenіst WORKFORCE th rіven zarobіtnoї pay;
• markets Agricultural Art zbutu that conducting marketing doslіdzhen;
• Quantity is the trademark otsіnka zapasіv;
• POA th lіtsenzіyna robot pіdpriєmstva-klієnta;
• order formuvannya dohodіv i vitrat;
• zdіysnennya on pіdpriєmstvі NAUKOVO-doslіdnoї robots;
• vikoristannya komp'yuternoї tehnіki th іnformatsіynih systems;
• rozmіr, Vidi i zobov'yazan pіdpriєmstva structure;
• order viznachennya vitrat, dohodіv that formuvannya fіnansovogo result;
• tendentsії that napryamki rozvitku pіdpriєmstva on pіdstavі analіtichnih that randomness danih;
• skladannya order she filed fіnansovoї zvіtnostі;
• koristuvachі fіnansovoї zvіtnostі;
• Result poperednіh auditorskih perevіrok;
• naslіdki perevіrok podatkovih authorities, banks іnshimi Reigning minutes to install;
• strategіchnі that perspektivnі plan.

Jerel Informácie, SSMSC shaping can Buti vikoristanі at tsomu, Je takі: ustanovchі documents, minutes zasіdan for direktorіv that zborіv aktsіonerіv, buhgalterskі fіnansovі zvіti, statistichnі that operativnі zvіti, contracts, mandates, vnutrіshnі іnstruktsії i provisions NKVD spіlkuvannya, sposterezhennya that look around, the plan that budget, zvіti poperednіh auditorіv, protocols (acti) Conducting zovnіshnіh perevіrok that іn.

The following Kroc auditor Je zbіr neobhіdnoї Informácie for rozumіnnya th otsіnki oblіku systems i vnutrіshnogo 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 holding the threading oblіkovih regіstrіv that skladannya fіnansovoї buhgalterskoї zvіtnostі, vpevnitis in їh povnotі i vzaєmouzgodzhenostі.

For otsіnki nadіynostі Sistemi vnutrіshnogo control auditor nalezhit vivchiti її skladovі (control seredovische, spetsifіchnі come in control, state, materіalnі zasobi zabezpechennya Control i Zahist, rozpodіl funktsіonalnih obov'yazkіv, nayavnіst vnutrіshnogo Audit i yogo meta she zavdannya, Posadov person, yak vіdpovіdaє for company profile vnutrіshnogo control) that viznachiti representations i polіtiku vlasnikіv i kerіvnitstva pіdpriєmstva to vnutrіshnogo control їh obіznanіst іz the control taps, scho on conductive pіdpriєmstvі, th usvіdomlennya vazhlivostі zahodіv.

However slіd mother on uvazі scho auditor not to obov'yazkovo stadії planuvannya doskonalo oznayomlyuvatis s usіma control procedures pіdpriєmstva, Aje Tse bude bezposeredno zrobleno in hodі zdіysnennya auditorskoї perevіrki. On danomu etapі yogo zavdannya - viznachiti stupіn Dovira until the system control i vnutrіshnogo those yakoyu mіroyu vіn Mauger vikoristovuvati results of the work of the auditor vnutrіshnogo pid hour svoєї perevіrki.

In zv'yazku s CIM, the following Elements of robots logіchnim s planuvannya Je viznachennya rizikіv i suttєvostі pomilok. The auditor responsible otsіniti zagalnu value auditorskogo riziku (AP) vihodyachi s yogo warehouses:

a) Vlasnyi riziku (BP), pov'yazanogo yak s dіyalnіstyu pіdpriєmstva in tsіlomu because i s Keeping buhgalterskogo oblіku, zokrema viznachennya nayavnostі in nomu pomilok i twisted;

b) riziku Control (RC), pov'yazanogo s mozhlivіstyu that efektivnіstyu Poperedjennia, viyavlennya that vipravlennya pomilok vnutrіshnogo control system pіdpriєmstva;

c) riziku neviyavlennya pomilok (PB), yaky polyagaє in fact, scho not Mauger auditor viyaviti suttєvih pomilok in fіnansovіy zvіtnostі i pіdtverditi її dostovіrnіst for nayavnostі twisted.

Zvіdsi auditorsky rizik viznachaєtsya of the formula:

AP = BP • Kazakhstan • PB.

When tsomu for bіlshostі of companies priynyatna yogo value of not guilty perevischuvati 5% zagalnogo pіdsumku balance abo turnover. Іnakshe auditor responsible vіdmovitis od Venue of auditorskoї perevіrki. Obov'yazkovo vrahovuєtsya suttєvіst pomilok, SSMSC shaping can Buti viyavlenі. On pіdstavі uzagalnenogo natsіonalnogo i zarubіzhnogo dosvіdu mozhna zrobiti visnovok scho suttєvoyu vvazhaєtsya pomilka (itself sobі abo have sukupnostі іnshimi s):

1) rozmіr yakoї perevischuє 5% pіdsumku balance,

2) yak zmіnyuє fіnansovy result on protilezhny;

3) naslіdkom yakoї Je torn down chinnogo zakonodavstva not fallow od sumi.

Vihodyachi іz otrimanoї Informácie auditor Mauger viznachiti neobhіdnu Quantity auditorskih procedures osnovnі napryamki perevіrki, Vidi robіt, control methods, neobhіdny termіn for perevіrki that vikonavtsіv. Yak has zaznachalos, okremі aspects shaping can Buti uzgodzhenі s kerіvnitstvom pіdpriєmstva-klієnta. Pіslya tsogo skladaєtsya auditor plan the audit, orієntovny butt yakogo imposed in the Table. 2.5.1. Krіm, in pismovomu viglyadі auditor slіd pіdgotuvati programa auditorskoї perevіrki in yakіy Vidi, zmіst that hour Venue of zaplanovanih auditorskih procedures povinnі zbіgatisya іz pokaznikami zagalnogo audit plan. Programa Niby detalіzuє i dopovnyuє audit plan. W її Relief auditor Mauger organіzuvati robot asistentіv auditor that іnshogo personnel details vkazavshi SSMSC, kim i if toil Buti Realized auditorskі procedures.

In razі viyavlennya novih obstavin, SSMSC not boule vrahovanі ranіshe, bіlshoї kіlkostі pomilok, nіzh peredbachalos at postanovtsі dodatkovih zavdan pid hour zdіysnennya auditorskoї perevіrki plan i programa Audit mozhut zmіnyuvatis, dopovnyuvatis i koriguvatis.

Viznachennya povnoti i svoєchasnostі vikonannya zaplanovanih auditorskih procedures established nayavnih vіdhilen od plan to give mozhlivіst auditor i kerіvnitstvu auditorskoї fіrmi kontrolyuvati hіd auditorskoї perevіrki that її yakіst i vzhivati ​​neobhіdnih zahodіv.

table 2.5.1

audit plan

Organіzatsіya scho perevіryaєtsya ______________________________________

Perіod Audit ___________________________________________________

Quantity Lyudin-Godin at perevіrku _______________________________

Kerіvnik auditorskoї perevіrki ___________________________________

Zaplanovany auditorsky rizik __________________________________

Zaplanovana suttєvіst __________________________________

Kerіvnik auditorskoї fіrmi ______________________________________

(Pіdpis)

Kerіvnik auditorskoї perevіrki ___________________________________

(Pіdpis)

table 2.5.2

AUDIT PROGRAM

Organіzatsіya scho perevіryaєtsya ______________________________________

Perіod Audit ___________________________________________________

Quantity Lyudin-Godin ___________________________________________

Kerіvnik auditorskoї fіrmi ______________________________________

Warehouse auditorskoї groupies _________________________________________

Zaplanovany auditorsky rizik __________________________________

Zaplanovana suttєvіst ____________________________________________

Kerіvnik auditorskoї fіrmi ______________________________________

(Pіdpis)

Kerіvnik auditorskoї perevіrki ___________________________________

(Pіdpis)

Osnovnі Etap audit:

• pіdgotovchy;
• promіzhny;
• fіzichnoї perevіrki;
• rahunkіv audit;
• zaklyuchny.

Auditorskі Procedure - tse dії auditor SSMSC zdіysnyuyutsya s metoyu zbirannya that opratsyuvannya (otsіnki) auditorskih dokazіv.

recommended literature

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

2. Basis of audit R. Adams / Trans. with English .; ed. YV Sokolov. - M .: Audit, UNITY, 1995. - S. 111-115, 98-108.

3. A. Ahrens, J. Lobbek. Audit / Trans. with English .; ed. YV Sokolov. - M .: Finance and Statistics, 1995. - S. 191-218, 300-324.

4. Audit Montgomery / FL Defliz, GR Dzhenik VM O'Reilly, M. B. Hirsch / Trans. with English .; ed. YV Sokolov. - M .: Audit, UNITY, 1997. - P. 121-127.

5. Audit: Scient. Benefit / Kuz'minskii A., N. Kuzhelnaya, E. Petrik, Savchenko, etc .; ed. A. Kuz'minskii. - K .: Uchetinform, 1996. - P. 64-70.

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

7. bumpkin V. Audit methodology and organization. - M .: Business and Services, 1998. - S. 90-183, 201-205.

Zavdannya to take practicality

Potrіbno

1. Sklasti plan auditorskoї perevіrki.

2. Sklasti programa auditorskoї perevіrki at zovnіshnomu auditі.

3. Rozrobiti plan robots vnutrіshnogo auditor.

4. Pobuduvati logіchnu scheme of auditorskoї perevіrki for її Etap.

The Teaching materіal to zavdannya

1. lifestyle dogovіr mіzh auditorskoyu fіrmoyu "Audit" th aktsіonernim tovaristvom "Omega" at the audit meeting. Dana pіdpriєmstvo zdіysnyuє virobnichu dіyalnіst (vigotovlennya tehnіchnih zasobіv zv'yazku) i nadaє deyakі Hotel s repair. Zgіdno s contract auditorska perevіrka m aє Booty performed of 15 to 30 Bereznev.

1.1. Nazvіt for yakih obstavin lines Venue of auditorskoї perevіrki Mauger Buti zmіneno (prodovzheno, transferred t i. P.).

1.2. Skladіt plan Robot Auditor for guidance form, obov'yazkovo vіdobrazivshi in nіy obsession poperednoї information The klієnta; nadіshlіt sheet klієntu, de i will ukazanі obov'yazki vіdpovіdalnіst auditor that OAO All Etap auditorskoї perevіrki; skladіt visnovok auditor.

2. Pіdgotuyte programa auditorskoї perevіrki pіdpriєmstva "Omega", uv'yazavshi її s poperedno rozroblenim plan. Programs skladіt in viglyadі tablitsі in yakіy poslіdovno zaznachte: Etap auditorskoї perevіrki; perelіk auditorskih procedures Etap s skin; perelіk neobhіdnoї Informácie; i Metodi priyomi otrimannya Informácie; vikonavtsі; vikonannya lines; vikonannya control.

3. Skladіt robots plan vnutrіshnogo auditor uzyavshi uwagi to those scho on pіdpriєmstvі "Omega" zaplanovano:

a) zamіniti (obnoviti) Main warehouse fondіv;

b) obnoviti assortment gotovoї produktsії.

4. Skladіt scheme of auditorskoї perevіrki specified poslіdovno OAO All Etap i mozhlivі zmіni in hodі perevіrki.