Фінанси підприємств - Поддєрьогін А.М.

11.2.7. ACTUAL AUDITOR'S ACT

Zavershuєtsya sanatsіyny audit zagalnoyu otsіnkoyu sanatsіynoї spromozhnostі pіdpriєmstva s of acceptance of the following rіshennya about dotsіlnіst sanatsії chi lіkvіdatsії sub'єkta gospodaryuvannya that skladannyam act auditorskoї perevіrki.

On pіdstavі danih, obsession in rezultatі sanatsіynogo audit rozroblyayutsya zagalnі visnovki that Offers schodo dotsіlnostі lіkvіdatsії chi sanatsії pіdpriєmstva. Yakscho virobnichy potentsіal pіdpriєmstva zruynovanr, the structure of the balance nezadovіlna, markets Agricultural Art zbutu produktsії vtracheno, strategії rozvitku pіdpriєmstva brakuє, kontseptsіya sanatsії nedoskonala then robitsya visnovok about those scho pіdpriєmstvo Je sanatsіyno nespromozhnim i yogo dotsіlno lіkvіduvati.

Yakscho sanatsіyny audit showing scho Got pіdpriєmstvo real mozhlivіst vіdnoviti platospromozhnіst, Got dostatno pіdgotovleny management markets Agricultural Art zbutu produktsії and takozh PERSPECTIVE zaluchennya fіnansovih resursіv zovnіshnogo sanatorium, then robitsya visnovok about mozhlivіst Venue of sanatsії sub'єkta gospodaryuvannya.

As a result, about aktі sanatsіynogo auditing required vіdobraziti real picture stream encampments pіdpriєmstva that yogo sanatsіynih shansіv s urahuvannyam prognozіv rozvitku of pіdpriєmstva that navkolishnogo bіznesovogo seredovischa. The act can also be stored in such rozdiliv:

1. The main information about the auditor is the auditor.

2. To submit for auditing, meta, method of the oath.

3. Оцінка достовірності інформації та наданих доказів.

4. Visnovki about sanatsynyu prokomozhnost chi nepropromozhnist. Mozhliv three variance:

1) conception (plan) of the sanatorium vіdobrazhaye real stp справ і підприємство є санаційно быможным;

2) the plan of the sanatorium can be realized for the sake of the vikonannya of recommendations, crumbling in the process of sanatorium audit;

3) the plan of the sanatorium that is to make the visions of the dignity of the children take the sum of the sums, and to lob the wigs about the lack of fulfillment of the sanatorium.

Yakscho auditor viznaє scho sanatsіya pіdpriєmstva Je mozhlivoyu deprivation of vikonannya Pevnyi rekomendatsіy, zroblenih in hodі audit, the vіn guilty poslati on tsі konkretnі rekomendatsії. Yakshto plan sanacijno viznano nedoskonalym, the auditor is guilty of obryuntuvati tsievidovidnimi evidences, describe the basic positsії to the plan, yakі - nedostovirnimi abo sumnovіnimi. Yaksho on pidstavi conducted by the auditor of procedures, that is, the registration of the necessary information in the nabuvae nabuvae perekonannya in the fact that the company can not sell its functionality in Maybutnomu, the auditor is visually entrusted with the concept of sanatorium pardon.