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



1. Understand the auditing zvіtu і yogo structure.

2. See auditorskih visnovkіv.

Audit report (Audit report) - a star that is prepared by the auditor for the result of a review of the financial grade of a customer. However, in the economic literature, under the name of the auditorial office, there are two rooms, dull and close to each other, and the auditing documents are the stars and shows. Auditor's link is a wider document behind the line, the most important documents of which are audited and received by the auditor and the deputy auditor.

Tsei document to be stored for the deputy director, for example, the auditorium of the visas, about which more detailed information is given, to give a wide stake to the koristuvach_v. Auditor's zvit is guilty mother so takov'yazkovі dan:

І. Primary part (entry):

  1. Name of the document and name of the client.
  2. Missi and date added.
  3. The name of the auditorium is the address of the tsiy chastinі zvіtu vіn vkazuє sozh number і termіn dії ісефіката, experience).
  4. Perіod, for yaky held perevirka zv_nostі.
  5. Warehouse, transfer of financial assets and other documents, were turned over.
  6. Posilannya on isnuyu і standardi, normative and інші documents, yakimy yer audiovisim auditor pid hour audit.

Ii. Analіtichna Chastina in yakіy daєtsya chіtky perelіk dіlyanok dіyalnostі klієnta, perevіrenih sutsіlnim i vibіrkovim method opisuyutsya result perevіrki will oblіku, vnutrіshnogo control on pіdpriєmstvі, vkazuyutsya Fakti nedolіkіv i torn down in organіzatsіyah, SSMSC zavdali abo mozhut zavdati Skoda іnteresam vlasnikіv, derzhavі abo tretіm ladies . Okremo will enter into a few shortcomings and poroshes, who do not have to go for an hour in the auditor's list, and also recommendations from an auditor and an analytic review of personal relations.

Iii. P_dsumkova chastina, yak, by day, put an auditor on the basis of a peer review (Audit opinion) ryuku zazvichy call audit auditorium, ohm framed by an official document, tobto, I’m assigned to them, I’m framed by an ohremim of their own document, tobto, I’m assigned, and I’m framed

For the structure of the audit visnovok as taki elementi:

  1. The title of the document (the name of the document, the filing of those on the warehouses of the independent auditor, the name of the client and the manager).
  2. Accessibility
  3. The scale of the review is described by the scale of the audit, the performance of the work, methods and practices that have been conducted by the auditor at the time of review before the legislation and standards; Vkaz_vki on those, scho audiovsku pervіrku splanovano і held on a sufficiently vvnevnostі, so at financials sound nem нем sutєvih pardons.
  4. Dumka auditor about pereviru finansovu zvіtnіst.
  5. Date, sign, addresses of auditors.

The detailed structure of the auditor visas will be seen in practical employment for the visas.

Auditors visnovki buvat chotirioh views:

  1. madness,
  2. Unemployed ta ін.) In this case, auditory audits will be mentally-positive, as if the auditor’s bad years were not сут insignificant (not fundamental);
  3. negative visnovok - if nepovnіst abo nezhod є fundamental;
  4. In a separate passage, a document is drawn up at the end of the meeting on the instructions from the informa- tion (proof) document form the final message of the company.

Reflections of the main views of the auditorium visnovkiv, induced lower.


Auditor Visnovok Independent Audit Farm "Audit"

about the results of scrolls TOV "Style"


TOV "Style"

We turned the balance of TOV "Style" with the camp on 10/01/2001 p. This is the number of purchases that are made (Form 2), as well as the declaration about the additions, zvitnі forms, to characterize the image of the financial center of the “Style” TOV for nine months 2001 p. that 2000 p. Vіdpovіdalnist for qiu zv_tn_st nese kerіvnitstvo partnership. Our partners have to prepare the preparation for the Dani auditorial review.

The peer review was established to the standards of audit, as well as in the Ukraine, as it were, and they conducted an audit of the program, using the method of obtaining evidence, which was confirmed by the words of the “Style”, and I re-installed, and I applied a copy of the proof of the fact that I received the results of the audit. For victorist tests, it is reformed by information, just like a digital material, which is the basis of the music. During the audit period, accounting principles were analyzed, accounted for by the company, the principle of evaluating material balance articles was published, and the Style was limited to the whole story. Mi vvazhaєmo, scho zіbrano ї pіd hour of browsing Іnformatsії good enough for folding a vnovnok.

Mi pіdtverdzhuєmo, scho nadana informatsiya yes є help and і about the real warehouse of activi that pasiv of sub'єkta perevirka. Gospodarsko-fіnansovaya dіyaln_st to create a vіdpovіdno to chinnoi legislation. The accounting system has been adopted for the SOV “Style”, according to the laws and regulatory standards.

Zvіtnіst is stored for the help of Daniks accounting area that is fairly visible in all aspects of the actual financial camp of the partnership on 10/01/2001 p. that on 01/01/2000 p., for the operations of the period from 01/01/2000 p. until December 31, 2000 p. This 01. 01. 2001 p. until 30.10.2001 p.


Director of the Audit Institute __________________________________________



Auditor Visnovok Independent Audit Farm "Audit"

about the results of scrolls TOV "Style"


The first hour of the transaction was established by the operation of the operation of the authorities of the building (decorated) with the established order through non-platformed reserve and the lack of security reserves for pokrittya zaborganstvo.

Detailed information is drawn from the audience of auditors, which is submitted by document verification.

The link with the auditor is vvazhak for ptddverditi, just for the vinyatk zagalnyh obmezheni nanainformatsіya to hear about v_dpov_dn_st henn of gospodarko-fіnansovo d_yalnost_ chinnomu legislation. The accounting system has been adopted by the legislative and regulatory authorities. Finansovaya zvіtnіst folded for the most recent regional Dani і in the whole well worth it vodobrazha є actual financial center at 1 zhovtnya 2001 p. for the results of operations for the period of 1 January 2001, p. before 1 December 2001 p.


Director of the Audit Institute __________________________________________



Auditorsky visokovka Independent Auditor's Forum

"Audit" about the results of rewriting TOV "Style"

Spivic relations

The link is made unqualified by the fact that they are under the supply contract, and they are compensated due to the fact that the auditor cannot hang out the amount of money. Protein stinks of objectivism injected into the camp of the field of expertise, just to get over it, at the end of it and not overwhelm the second commercial camp.

In connection with the link, the auditor is called in for the authorities, for the sake of the children, for all the aspects of the community, and for all the aspects of the knowledge of the children and the children of the state and the family and the family and the family. The accounting system has been adopted by the legislative and regulatory authorities. Finansovaya zvіtnіst folded for the most recent regional Dani і in the whole well worth it vodobrazha є actual financial center at 1 zhovtnya 2001 p. for the results of operations for the period of 1 January 2001, p. before 1 December 2001 p.

Director of the Audit Institute __________________________________________



Auditor Visnokov Independent Audit Forum "Audit" about the results of the TOV "Style"


The results of the audit were established, we were able to go to the house and we were ready to go and we were ready to go and we were ready to go to the city. Detailed information is drawn in the Auditor's zvіtі.

Ci podruzhennya suttєvo twist the real mill right in the main.

The accounting system has not been adopted by the legislature and the regulatory authorities of the region: the main areas of activity, the ammunition, the total depreciation, and the total amount of money.

Digital materiel, vikladeniy u znostnoi TOV "Style", not vіdpovіdaє Oblast danim for rosrahunkim budget for tax podobtok for rosrahunkami debitory, reserves.

Otzhe, the data of the accounting region and the financial system do not give an adequate notice about the fair financial stan of the TOV "Style" on 1 September 2002,


Director of the Audit Institute __________________________________________


Vimogi to auditing viskovka

The yak has already become known, the auditorium is guilty of the peculiar structure and design. In international practice, obyazkovimi vimogami є posilyannya on those scho visnovok piled up by foreign auditors, and most of all visnovkіv mіstit obov'yazkovі vіdpіdіdі on such basic meals

  1. Audit link (visnovok) is folded when it comes to all the necessary procedures of the necessary procedures, from the end of the day to the appropriate standards for the appropriate standards;
  2. the correctness of the right is active rozkrivaє nada іinformatsіyu vіdpovіdno danikh region;
  3. The company’s record is stored until it’s installed.

Normati mingy vimogi In Great Britain, for example, as an auditor, consider the uselessness of disagreement, as wonders, as the demonstrators of the various forms of clone.

Іnshі tipi zvіtv auditor zabbachayutsya in the national legislature_ zalezno view of the nature of the supervisor as an auditor.

The servants of the consultants are allowed to be confessed to the letter, to register the documents, but to the expert by the expert to the expert document (act). Visa agreement mіzh auditor і його klієntom draw up an act of acceptance-transferring the signature of the official document, folded by an auditor.

After the operational audit, you can click on the list of forms of the list of managers of managers and in the form of a list. Ale standarty vimagayut in flight, if there is no need for an internal audit, obov'yazkovoy prkazivka in documents about those, which the audit was not conducted. In the case of the word “auditor”, it is not guilty to implant in the stars about the service. So the names can be named as sheets for shortcuts, sheets for managers and managers, and lists of assets in the system in the system and control, law of the law, inadequate methods of the region and practice of practice.

At the call of holding companies of holding companies, the audience gives the sound of the service (in addition to the number of audits) subsidiary companies. In tsikh zvіtah give information, is the responsibility of holding companies.

Є Chimalo ınshih vipadkіv folding auditorovskih visnovkіv special assignment. For example, if the auditor determines the scope of the financial services, then they will be entrusted to the position of the trademark, without stopping the financial status of the company.

If the auditor is the address of his business to the national bank, or before the state power body, which is the regulator of the specific Rinkovo ​​system (the stock market), then the standard form will be established for the execution of the business system.

Following the date of the balance sheet, the auditor is vivcha об in obovyazkovomu order. Rich have a tsim, the auditor .

Please understand how to put together the financial performance until the date of the auditing agreement, please, take a look at the progress of the development of the game, take time, and I go to work. Tse pіdvishchuv vvevennost auditor schtodo dostovіrnotsі fіnansovo zvitnostі.

Butt such podіy:

  1. Stocks, resources, yakі bulo vazhko, now you have already sold і продажу really їх price of sale.
  2. One of the customers' purchases made by banking, and now the debts of the customers of the country can be credited to the total amount of money and money.

Podії scho vіdbulisya pіslya dati pіdpisannya auditorskogo visnovku, ale to time oprilyudnennya fіnansovoї zvіtnostі (time of auditorskim visnovkom) in razі їh іstotnogo vplivu on іnformatsіyu about fіnansovu zvіtnіst vimagayut od auditor dodatkovih Act reasonably schodo rozkrittya Tsikh podіy (dodatkovі procedures) uzgodzhennya svoїh Act reasonably of ker_vnitstvom klієnta ta spevnenya addition to the visnovku (new date) in vipadku, if kerіvnittvo klієnta pіdpiso zmіnenu іnnansovu zvitnіst. If an audit trail has been transmitted to clients, the auditor is obliged to monitor the client about the inadmissibility of the reference number without an auditory note following the steps given to the date of the audit trail.

In the case of the internal control code, the auditor is obliged to enter into information for the purpose of the correspondent.

Analyze the financial status of the results vzhentsya vzhe already on the stage before the completion of a new key that the plan audit. Continuing an analytical review of the results of the diagnosis, learn about the reconcision, learn about the necropsy necrophilia, treat the abdomen, learn about the reconciled patients, learn about the newly recognized patients, learn about the necropsy, treat them, treat them The previous analogical view of the number of eyes of the voice form and the analysis of 1520 important indicators of the financial center of the customer for the rock of the galaxy.

After the audit of the operations and the rosrahunk, articles of the articles and the introduction of the links for the parties of the program, an analysis of the financials and the industry of the company for the program will be carried out. The results of the activities of the company to govern the authorities and the audit of the financial camp will be obligatory during the audit of the partnerships.

The auditor may be involved in court disputes; An auditor is guilty of this vikonuvati all analogical procedures that are correct. The method and technical analysis of the financial camp and the financial results of the company will be discussed in the primary school discipline.

Recommended literature

1. International Standards on Auditing and the Code of Ethics for Professional Accountants (1999). - M .: ICAR, 2000. - p. 261-295.

2. Adams R. Fundamentals of Audit / Trans. from English; by ed. Ya. V. Sokolov. - M .: Audit, UNITI, 1995. - P. 333-355.

3. Ahrens A., Lobbek J. Audit / Trans. from English; by ed. Ya. V. Sokolov. - Moscow: Finance and Statistics, 1995. - p. 38-69.

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. 469-487.

5. Audit: Pract. allowance / A. Kuzminsky, N. Kuzhelny, E. Petrik, V. Savchenko and others; by ed. A. Kuz Minsky. - K .: AccountingInform, 1996. - pp. 108-121.

6. Robertson J. Audit / Trans. from English - M .: KRMG, Contact, 1993. - p. 29-56.

7. Skobar V.V. Audit: Methodology and Organization. - M .: Business and Service, 1998. - p. 216-226.

Zavdannya for practical take


For danimi fenansovo zvitnostі base pіdpriєmstva svlasti rіznі varіan auditori zvіtіv audirovskih visnovkіv.

Methodical Introduction

In front of the Viconians, they will see the theoretical power of those Auditing Stars and Visovki.

Warehouse auditors, requesting the knowledge of the basic company and information from the front line.

Primary material to work

1. Translations obovyazkovі Dani, allegedly guilty of the mity, whether auditorial link (second structure and simulation).

2. Скласти аудиторський висновок (безумовний) і, урахувавши перелічені нижче обставини, скласти проект умовних аудиторських звітів:

Таблиця 2.7.1

№ з/п

Обставини і обмеження,

ними викликані

Суть обставин і обмежень,

виявлених аудитором


Невпевненість, підлягає коригуванню, у зв'язку з ………….

Підприємству, яке перевіряється, пред'явлено судовий позов одним з його постачальників. У зв'язку з порушенням договору постачальники вимагають компенсувати завдані збитки, суму яких реально визначити неможливо


Невизначеність, відмова від висновку (думки)

У даний момент на підприємстві завершується дія довгострокових будівельних контрактів-договорів. Наслідком можуть бути збитки, фактичний розмір яких визначити неможливо, оскільки діють фактори (підвищення продуктивності праці), що можуть значно зменшити їх суму


Незгода, крім (за винятком)

Підприємство має у своєму складі філію, яка ліквідується. Резерви для покриття заборгованості філії підприємством не були забезпечені, і воно є неплатоспроможним


Негативний висновок

Звітність акціонерного товариства неточно відображає стан справ на 31 грудня 200_р., оскільки не враховані можливі збитки, не створені резерви їх покриття, неправильно обчислені й сплачені податки