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



1. Understanding the auditory sound and structure.

2. See the auditor visnovkіv.

Audit report - a sound that is prepared by the auditor for the result of re-evaluating the financial soundness of the key. However, in economic literature, I give the name of the auditorium two, even closer, less than one hour of audit documents - the sound of the book. Auditor's sound is the broadest document behind the serpent, the main position is to give some reason for the need for the auditor and the auditor - deputy auditor.

Tsey document is stocked up only for the deputy, as an auditor's bench, about a little more detail, I have to enjoy a wide stake of koristuvachiv. The auditor is guilty of the mother of such obov'yazkov_ danny:

І. Zagalna chastina (entry):

  1. The name of the document and the name of the client.
  2. Місце і date of folding.
  3. The name of the audit company, address, license number, license number, license number, registration number, bank number, auditor name, number of auditors, The price is part number and term number of certificates, experience).
  4. Period, for which there was a rewrite of soundness.
  5. Warehouse, transfer of financial calls and documents, as well as transfer.
  6. Pursuant to the standard, normative and standard documents, the auditor confused about the hour of the 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 come to grips with those shortcomings and ruin, as if they didn’t blow in the direction for the hour of the audit, but also the recommendations of the auditor and the analysis of the audit.

III. Pidsumkova private, yak, by the day, to have the auditor’s thought about the revision of financial audit (Audit opinion) and I speak soundly as an audit visitor;

For the structure of the auditor's hang-up, there are:

  1. The title of the document (the name of the document, referral to those that are stored by an independent auditor, the name of the client and the corridor).
  2. Intro
  3. The scope of the review - described the scope of the audit, the scope of the work, the methods and the approach, the auditor was the auditor for the hour of the review before the legislation and the standards for audit; Inquiries for those that have been scheduled for an audit and conducted with sufficient regularity, at the financial level of a few days of mercy.
  4. The auditor’s dummy about the re-financial sound.
  5. Date, pidpis, addresses of auditors.

The detailed structure of the audit visnkov is examined on practical jobs for visnivkiv species.

Audit visnova buvayut chotirokh vid_v:

  1. insane (positive) - if the audience has rejected all the necessary information to reconcile the financial soundness of the image and the real voice of speech, and the financial soundness is cumulative of the following principles of accounting
  2. umovny (іz zasterezhennyam) - if in the auditor Je nepevnіst through obmezhennya in Yogo robotі, nedostatnіst Informácie chi coli naslіdki yakihos situatsіynih obstavin nemozhlivo accurately sprognozuvati abo nezgoda auditor of Pevnyi dіyami klієnta in the Branch oblіkovoї polіtiki (nedotrimannya chinnogo zakonodavstva, nepriynyattya zastosuvannya systems buhoblіku i fіnzvіtnostі та ін.) In this case, the auditor’s hang-up will be intellectually positive, it’s generally non-peevish, but the auditor’s ill-being is not sutural (not fundamental);
  3. negative gown - if nepnevnost any bad є fundamental;
  4. vidmova vid nadannya visnovka draw up a document at a time of immobility on the basis of clear information (evidence) formulate a thought about financial soundness of business.

Zrazki of the main types of audit visnkovіv, below.


Audit shop of the independent auditing company “Audit”

about the results of the redesign of TOV "Style"


TOV "Style"

We rebalanced the balance of TOV "Style" with the camp on 01.10.2001 p. that sound about profits and fossils (form 2), as well as a declaration about profit, sound, characterize the financial assets of the TOV "Style" for nine months 2001 p. that 2000 p. Відповідальність за цю zvіtnіst carry the partnership. Our newsletter must include preparation for the audit data of the auditorium.

Overhaul was identified more than once before regulatory auditing, which was conducted in Ukraine, and it was several times that they audited and re-conducted the audit with the help of which we obtained evidence of the fact that I don’t have to forget about it. In the tests of Ukraine, the information is transformed, and the digital media is the basis for soundness. The auditing period was reviewed in an hour, the accounting principle was analyzed, the company was taken over, the principle of evaluating material items to the balance sheet was examined, the TOV “Style” was credited to the customer. We have a great deal of knowledge and information about how to fold the bag.

We have been given information and information about the real warehouse of assets and the assets of the sub-transaction. Gospodarsko-fіnansova dіyalnіst zdііsnyuєtsya vіdpovіdno to the dignity of the legislation. The accounting system for TOV “Style” vidpovіdaі legislators and normative vimogs was adopted.

The sound is summed up for reference data from the accounting department and adequately in the most relevant aspects of the actual financial partnership of the partnership as of 01.10.2001 p. that on 01/01/2000 p., for the addition of operations for the period from 01/01/2000 p. until 12/31/2000 p. that 01.01.2001 p. until 10/30/2001 p.


Director of the audit company __________________________________________



Audit shop of the independent auditing company “Audit”

about the results of the redesign of TOV "Style"

Partnership partners

The first hour of reinstatement is restored, and the operation of the license is completed (formalized) due to the disruption of the established order through non-payment and non-provision of reserves for the purpose of eliminating bargaining.

A more detailed factual review has been made available to the auditors, filed with the certificate of merchandise is documented.

I have the honor to respect the auditor for the possibility of confirmation, and for the vignette of the most important objezhnen nadana information on the creation of the most important state-owned financial legislation. Adopted a system of accounting region vіdpovіdaє legislator and normative vimogam. The financial sound is folded behind the actual regional income and the actual financial image for the first year 2001 p. for the results of operations for the period from 1 September 2001 p. until the first day of 2001


Director of the audit company __________________________________________



Audit shop of the independent auditor's company

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

Partnership partners

It’s impossible to reconcile the fact that there is a violation of the supply agreement, and I could compensate for the loss of the price and through the lack of visibility of the sum of money, the auditor can not think about the important points. Protect the stink of making deletions and pouring into the camp of the right of business, scho to be reassigned, at the whole and not to twist the second financial camp.

I have a duty to respect the auditor for the possibility of confirmation, for the vignette of marriage, I have to give information on all aspects of the matter to inform about the state-owned legislation. Adopted a system of accounting region vіdpovіdaє legislator and normative vimogam. The financial sound is folded behind the actual regional income and the actual financial image for the first year 2001 p. for the results of operations for the period from 1 September 2001 p. until the first day of 2001

Director of the audit company __________________________________________



Audit shop of the independent auditing company “Audit” about the results of the conversion of TOV “Style”

Partnership partners

The results of the audit have been established, but a long stretch of the audit period allowed them to be damaged: the quality of the goods is inaccurate, the image is valid for 31 g. Details of factual guidance are highlighted in the Auditing Sound.

Qi broken suttuvo twist the real camp of reference in the main.

The system of accounting for non-regulatory legislation was adopted and the regulatory legislation for the regional government is presented: visualization of the manifestations of the main complaints, the number of losses, the amount of depreciation, the amount of sums of interest.

Digital material, ownership of TOV “Style” TOV, not limited edition will be given for rozrahunki with the budget for the surcharge for a surcharge; for rosaries with debitors, reserves.

From now on, given the accounting area and not give sufficient information about the reference financial institution TOV "Style" for 1 period 2002 p.


Director of the audit company __________________________________________


Vimogi to the auditorium

The yak has already entered, the auditorium is guilty of a mother-song structure that is made out. International practitioners have vimogs є empowerment for those who have their boulevards folded by independent auditors, and those who have visnkov to take revenues for such basic food:

  1. the auditor's sound (hanging) has been compiled after a complete health of the necessary procedures, clean the necessary information to the standard and adequate supply adequately;
  2. sound correctly and obtrusively open and informatively before the next region;
  3. Zvіtnіst pіdpriboстваstva folded vіdpovіdno until the installation vimog.

Normally , audits are also required up to the time of the visitor’s visit; The Great Britain, for example, sees the auditor as much as possible, most of all, indicators of the highest forms of clarity.

Inshi tipi zvіtіv the auditor otdachaetsya in the national legislation irrespective of the nature of the services provided by the auditor.

The services of the consultants are allowed to be given on a regular basis, but in writing, the documents are drawn up, and the service is provided with an expert examination (act). The contract shall be issued to the contract by the auditor and client as an act of acceptance and transfer of the bill of office of the official document folded by the auditor.

Operational audit staff can be pressed from the United Kingdom on the forms of the manager’s sheet. Ale standards can be seen in vipads, since I don’t say anything about official auditing, about the same number of documents in documents about those that have not been audited. In these outings, the word "auditor" is not guilty of accustoming with the sound of the above services. Such sounds can be called sheets about shortcomings, sheets to managers and cities, descriptions of shortcomings in the system of control and control, in-laws of the legislation, inadequate methods and practice of the city.

Audience of holding company holdings give audiences about the above-mentioned services (including the number of audits) to subsidiary companies. These zvіtahs have information, surnamed by holding company.

Є nimble іshih vipadkіv folding auditor's visnkovіv special іznalnogo appointment. For example, if the auditor gives you a message about the area of ​​financial stability, then you need to look around as much as you want, so that you don’t have to stop paying attention to the whole.

As an auditor, the address is to the national bank, but to the sovereign body, which regulates the specific side of the market system (the stock market is thin), then for the registration, the stand is installed in a standard form.

Give the balance sheet the auditor vivcha in the obyazkovy order. First of all, the auditor, first and foremost, is interested in knowing in their own right the most important financial statement and the other way, the auditor is more satisfied, the auditor .

Please, be sure to write the date of folding financial statements to the date of writing the auditor's note; The price of the auditor’s effectiveness is that of financial stability.

Put such podiy:

  1. Material stocks, valuation of yakulo is important, now it’s already been sold and really sold.
  2. One of the customers who bought the banknote, and now the amount of debiting bargain, the buyer can be unimpressedly presented with a total amount of hopelessness.

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 Kerivnitsvom klієnta and that writing is added to the visnova (new date) at the VIP card, as long as the klivnitsvvo klіnnta signed the letter to financial sound. As a matter of fact, the auditor’s bench has already been handed over to the audiences, the auditor is guilty of an unavailability of public relations without any kind of negligence on the part of the auditor of the auditor's office.

At times, the auditor is guilty of making visits for informing about the price of information.

An analysis of financial performance can be fixed later on the previous due date and audit plan. Ahead of the analitical look so that I can understand what is known about the knowledge, know about the soundness, diversity and transmission for the more complete singing procedures, and at a limited time Ahead of the analysis of the visibility of the vizmagan of the obscure view of the forms and analysis of 1,520 important indicators of the financial camp of the client for the number of years with the indicators of the galaxy.

After the audit of the transaction and the number of articles and the changes and the correlation between the changes and the analysis of the financial and financial support of the program. Kintsevsky results of the financial undertakings to declare the owners and that the audit of the financial camp will be obov'yazkovim in the audit of joint-stock partnerships.

The auditor can be more involved with the courts, argue that, as a result, the business has meted out its dignity to bankruptcy by stretching out the audit. To this, the auditor is guilty of strangely completing all the analitical procedures and the date of correct placement. The technique and the technique of analyzing the financial stand and the financial results of the business will be considered in the area of ​​primary discipline.

Recommended Literature

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

2. Adams R. Fundamentals of audit / Per. from English; under the editorship of Y. V. Sokolov. - M.: Audit, UNITI, 1995. - S. 333-355.

3. Ahrens A., Lobbek J. Audit / Per. from English; under the editorship of Y. V. Sokolov. - M.: Finance and Statistics, 1995. - S. 38-69.

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, UNITY, 1997. - S. 469-487.

5. Audit: Pract. manual / A. Kuzminsky, N. Kuzhelny, E. Petrik, V. Savchenko and others; under the editorship of A. Kuzy Minsk. - K .: Uchetinform, 1996 .-- S. 108-121.

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

7. Skobara VV Audit: methodology and organization. - M .: Business and Service, 1998. - S. 216—226.

A routine for the practical to take


Behind the financial statements of the basic base of the economy and the auditor's auditorium and auditor's visibility.

Methodical instructions

Before the visions, I would like to introduce the theoretical knowledge of those “Auditing and Visiting”.

We are storing auditorium calls, demanding to be paid with the data of the base company and the information from the front end.

Bulk material before delivery

1. Relate the information, I’m guilty of the responsibility of the auditor (the structure and the sound).

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

Таблиця 2.7.1

S / n

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