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



  • The plan is an audit program.
  • Etapi auditorskoї perevirki.
  • Proceed to audit that they see.

For a successful audit and an audit, the auditor is responsible for monitoring the audit process. The goal was referred to by the national standard audit number 9 “Planned Audit”, de noted, just the plan - the goal of the main strategy and specific to the nature, period, and hour of the audit. In the course of the audit, the auditor is distributing a plan and an audit program. By means of a plan, as assigned to the specified normative, вер obedience of the auditor at a high-level audit, on the basis of problems, as a result of the recurrence of problems.

After conducting the previous negotiations, we’ll send an agreement to the contract for an audit, the auditor is responsible for rooting the process of planning the Mayrubne revision. The order of the agreement, as a contractor, is an auditor to the deputy head of the list, which can be considered before the agreement. In tsyu sheet auditor (auditor's form), it is documented that the auditor had been appointed to the site by the auditor, held under the control of the party, registered with the auditor, registered with the auditor, registered with the auditor, registered with the auditor, registered with the auditor; Schooby , zaludennya to the robot internal auditor that ін).

In the International Audit Standard 200 “ Meta і zagalnі principles of audit of financial performance ”, pay attention to the fact that the auditor is responsible for planning his work so that he can effectively conduct an effective audit. On our mind, at one o'clock, plan the auditor for the auditor next to a number of principles, so as not to fail. You can add them to them:

  • tsіlіsnіst - ohoplennya plan of all aspects of the audit of the translation for the activity of the active part of the school;
  • bezperrvn_st - razroblennya that exact and promising plans for the audit of a particular company, they have a relationship that is limited to the plans of the audit of the audit industry; corigounga to the plan and program audit (if necessary) during the audit of the audit;
  • Dorečnіst - planned audit procedures required to give a reply to the user, necessary for the auditor information for the storage of the accountant’s registered account of the authorized audio department, the transfer letter, and the rewriting letter, the transfer account of the audited information of the authorized audio department, the transfer letter, the new transfer letter, the transfer letter, the transfer letter of the audited information of the control unit, the control unit
  • Effectivism and optimality - to expand the optimal plans and programs, to protect them from all the necessary and effective auditor's proofs with the lowest cost of work and time.

The main principles before the audit plan are that of the international audit standard No. 300 “Plannuvannya” and the national standard of Ukraine No. 9 “Planned audit”. Conducting the training plan for the audit process, the auditor is guilty: formavati rozumіnnya about the blues of the client, zagalnі straightforwardly that specificity; Presentation about the system of the region and internal control and the level of control; assessment of the auditor’s rizik and in the value of suturing clemency, may be revealed in the course of the audit; assess the number of the required audit procedures, the period of the qualification and qualifications, the efficiency of the examiners; Take care of the coordination of the planes, control, control, concern with the authorities, give the opportunity to make a payment. The model of the process for the audit plan is depicted in fig. 2.5.1.

The auditor is to blame for the rest of the report on the information provided by the authorities on the basis of personal information.

Model of process planning audit

Fig. 2.5.1. Model of process planning audit

With tsiomu slіd brothers to uvagi position, wikladnі the national standards of Ukraine № 10 "Knowledge of the business of the client" and ISA 310 "Knowledge of the business." In the process of such knowledge of the auditor bazhano otrimati v_dpovіdі to the lowest important nutrition:

  • a harness, to ia ia lay down pnipriєmstvo-klієnt, that yogogo zagalniy economic camp;
  • Povnya vzlivu zovnіshnіh factors in the activities of the company, such as inflation, economical policy and situation in the state, the rate of foreign currencies, injecting competition, regulate legislation and regulation;
  • the nature of the activity (the cycle and the season) and the needs of the company;
  • key economic indicators (profitability, profitability, turnover, and so forth);
  • regional policy and problems that account for the accounting area;
  • the organization of virobnitstva, the structure of the company and that form of moisture;
  • deputies of the corporal vlasniki that structure of capital;
  • dzherela fіnansuvannya;
  • Information about performance for directors, building operational kerin;
  • The manifestation of a system of internal control, effective action and supervising, a functional internal audit;
  • assortment of products, scrutinized, that basic purchases;
  • protection of labor resources and a foreign country for paying;
  • rinka zbutu that held marketing doslіzhen;
  • k_lk_st that ots_nka commodity stocks;
  • contractual license of the corporate license-clone;
  • order of the form of income and vitrate;
  • based on science-doo-robots;
  • Viktorastvennya computer technology and information systems;
  • rose, see and structure
  • the order of the assignment of the vitrate, the income and the form of the final result;
  • tendencies and direct development of the company on the same analytical and statistical Danish;
  • the order of addition and presentation of financial status;
  • koristuvachі finansovo zv_nostі;
  • results of perednіkh auditor translations;
  • nasladki rewashing under the tax organs, banks, and the sovereign establishments;
  • strategic perspectives.

Dzhelezno that budgets, sound in front of auditors, protocol (akti) conducted by recurring and ini.

Let's start the audit of the auditor є zbіr neobhіdno ї informatsii ї for rosomіnnya ottsіnki systems area 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, Look at your turn and mutual utility.

For the evaluation of the control system, the auditor is authorized internal control) and put in charge the policy and policy of the authorities and the business organization to the internal control, their control, in the control way, which will be carried out at the service, and the usability lennya vazhlivostі zahodіv.

However, the case is on the uvazi, so the auditor is not necessarily in the planning stage to be thoroughly familiar with the procedures for the control of the company, as well, as it is, it is undoubtedly crushed in the course of the audit of the audit. On this etapі yogogo zavdannya - thankful stupin dovіri to the system and internal control і those, like a world war can result in the work of the internal auditor podd hour of his turn.

The link is a link, the next logical element of the robot is a plan for assigning risks and clemency. The auditor is responsible for the amount of auditory risk accounting (AR) vihodyachi from his warehouse:

a) a vigilant riziku (BP), tied with yak with the help of the company in general, as well as with the accounting area, with the sign of cleavage and twisting;

b) risk control (RK) associated with a motive and effective transferring, elimination of wages and salaries through internal control system of the company;

c) the rizik nevyyavlennya of pardons (PB), which is the polaroid in that the auditor may not have established the sufferers of clemency at financial institutions ’satisfaction and perception of distortion.

Zvіdsi auditor's risky assigned by the formula:

AR = BP • RK • PB .

With this, for Bolshkost pіdpriєmstv it is accepted that the value is not guilty of transferring 5% of the subliminal bag to the balance or turnover. In an auditor, the auditor is responsible for conducting the audit. Obovyazkovo vrakhovu sutsuvist pity, yakі mozhut buti viyavlenі. On the pestavial national national and foreign dosvіdu you can earn visnovki, just pomilka (itself for some reason with sunshine):

1) rozmіr yakoi perevischu п 5% p_dsumku balance,

2) ya zmіnyuє fіnansovy result on protylezhny;

3) on the basis of the law of corruption of law, which is not fallen due to sumi.

Vyhodyachi іz іtrimano Іinformatsіі the auditor may determine the number of audit procedures, the main steps of the review, see, the control method, the necessary term for the review and viconavtsіv. The yak has already been indicated, the environmental aspects can be identified with the core business-clint. After the audit, the audit plan is stored by the auditor, the organic butt of the engine is brought to table. 2.5.1. In addition, in the letter of the auditor, the auditor of the audit program of the audit, at a glance, the time was spent on conducting the audit procedures guided by indicators of the audit plan. NIBI DETAILED PROGRAM AND ADDITIONAL PLAN TO AUDIT. From an additional auditor, you can organize the work of the assistant of the auditor and the staff by giving details of the procedures and procedures.

In the case of new developments, they didn’t fight in the past, when they came to the ground, they didn’t care, when they decided to start the audit of the audit of the audit plan, and in the program, they could get it out of them.

Assignment of responsibility and control of internal audit procedures established by the law in order to give the plan an opportunity for the auditor himself and the auditorium to control the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit of the audit

Table 2.5.1


Organizing, scheduling ______________________________________

Period of audit ___________________________________________________

Kіlkist people-godin on perevirku ______________________________

Kernik auditorskoi perevirka ___________________________________

Schedule auditor's rizik __________________________________

Sutthev __________________________________


s / n

Scheduled video






Otrimannya zagalno їinformatsії about pіdpriєmstvo


Forward of the system of regional and internal control systems


The value of the auditor's riziku sutєvostі of mercy


Program Plan and Audit


Sponsored by inventory inventory


Audit sosnovnitskiy documents


Audit will be internal control


Audit of assets articles balance sheet


Audit of articles about balance


Audit on the final results


Audit Zvu about ruh groshovih koshtіv


Audit about capital


An analysis of the corporate training company


Warehouse audit visnovka that zvіtu

Kernik auditorskoi fіrmi ______________________________________


Kernik auditorskoi perevirka ___________________________________


Table 2.5.2


Organizing, scheduling ______________________________________

Period of audit ___________________________________________________

People's Years ___________________________________________

Kernik auditorskoi fіrmi ______________________________________

Warehouse audit group _________________________________________

Schedule auditor's rizik __________________________________

Planned sums ____________________________________________


s / n

Perelyk audit procedures rozdilami audit

Period of the rewiring procedure


Name of the auditor's documents



Otrimannya zagalno їinformatsії about pіdpriєmstvo


Vivchennya zasnovnitskiy documents


The main economic indicators of the company


The structure of the organization of the organization


Product Assortment


Favorite and legal partnerships


Personnel policy Tosto

Kernik auditorskoi fіrmi ______________________________________


Kernik auditorskoi perevirka ___________________________________


Main Etapi Audit:

  • training;
  • promo;
  • fizichnoj perevirka;
  • audit rahunkiv;
  • the conclusion

Audit procedures - the auditor's office, which is based on the method and audit (s) of auditor's proofs.

Recommended literature

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

2. Adams R. Fundamentals of Audit / Trans. from English; by ed. Ya. V. Sokolov. - M .: Audit, UNITI, 1995. - P. 111-115, 98-108.

3. Ahrens A., Lobbek J. Audit / Trans. from English; by ed. Ya. V. Sokolov. - M .: Finance and Statistics, 1995. - P. 191-218, 300-324.

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. 121-127.

5. Audit: Pract. allowance / A. Kuzminsky, N. Kuzhelny, E. Petrik, V. Savchenko and others; by ed. A. Kuzminsky. - K .: AccountInform, 1996. - p. 64-70.

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

7. Skobar V.V. Audit: Methodology and Organization. - M .: Business and Service, 1998. - P. 90-183, 201-205.

Zavdannya for practical take


1. Make the audit plan of the review.

2. Scope of the audit program of the audit at the respective audit.

3. Rozbityi roboti plan internal auditor.

4. Pobuduvati logіchnu scheme carried out by auditors pervіrki for її etapami.

Primary material to work

1. The contract has been laid down by the audit firm “Audit” and the joint stock company “Omega” for the audit. Dane pіdpriєmstvo zdіysnyu virobnichu dіyalnіst (vigotovlennya tehnіchnyh sosobіv link яз link) і nadaє deyakі poslugi repair. The agreement with the audit agreement was carried out from 15 to 30 birch.

1.1. It is possible to name, for such obvovin strings, an audit of the intersection of mozhebuty zmіneno (prodovzheno, transferred and so on).

1.2. Add a robotic plan for the auditor for the induced form, but obovyazko would have compiled in his apprehension before the previous information about the client; above the list of the list, will be indicated on the site and the auditor and the whole section of the auditor's list; storage visnovok auditor.


s / n

Perelik Robіt and servants, zaplanovanih

for the auditorium viscous


vikonannya robot




2. Prepare the audit program of the Omega company by linking to a comprehensive plan. The program is stored in the table, in order, finally: za zatu auditorko perevir; transfer of audit procedures from the skin stage; a transfer of information; methods і priyomi otrimannya Іinformatsії; Vikonavtsi; rows of the viconanna; control vikonannya.

3. Add a plan of work for the internal auditor, having found out beforehand how, on the basis of Omega, it is planned:

a) zamіniti (renewal) the warehouse of the main funds;

b) update the assortment of ready-made products.

4. Add a diagram of the audit carried out by pointing out consecutively all the steps and can be seen at the turnaround.