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Audit - Moustache BF

Subject 4. The methodology for Audit

4.1. The procedure for conducting AUDITORSKOЇ PEREVІRKI

Rinkova ekonomіka visuvaє novі zavdannya in sferі control od correct rіshennya yakih unsold yogo away rozvitok i udoskonalennya.

W metoyu adaptatsії fіnansovogo control to rinkovoї Economy in Ukraїnі priynyato two laws: the Law "About Reigning control revіzіynu service in Ukraine" 26 sіchnya od 1993 r i Law "About auditorsku dіyalnіst" od 22 kvіtnya 1993 p. h the following zmіnami i dopovnennyami to them. Vіdpovіdno to vimog Tsikh zakonіv peredbacheno Especially pіdhіd to metrologії th organіzatsії fіnansovogo control sub єktіv pіdpriєmnitskoї dіyalnostі. Sered rіznih vidіv fіnansovogo control chіlne Location zaymaє auditorsky Square control, yaky zdіysnyuє on dogovіrnih ambushes perevіrku dostovіrnostі zvіtnih danih, balansіv, zakonnostі gospodarskih operatsіy, analіz fіnansovogo will, i vodnochase nadaє konsultatsіynі Hotel s Economy, Law, fіnansіv, oblіku toscho

Poslіdovnіst auditorskoї perevіrki dіyalnostі pіdpriєmstva skladaєtsya s tsіlogo Act reasonably series:

* Zbіr i analіz Informácie, neobhіdnoї for otsіnki dostovіrnostі buhgalterskogo fіnansovogo oblіku that fіnansovoї zvіtnostі sub'єkta pіdpriєmnitskoї dіyalnostі;

* Viznachennya profіlyu that obsyagu dіyalnostі pіdpriєmstva for ustanovchimi documents of the statute, the character i yogo zmіstom robotі;

* Shlyakhov porіvnyannya faktichnoї dіyalnostі pіdpriєmstva Zi statutory vstanovlennya nevіdpovіdnostі mіzh them, about scho neobhіdno postaviti to vіdoma kerіvnitstvo fіrmi i porekomenduvati Yomou make zmіni chi dopovnennya to the statute i zdіysniti perereєstratsіyu pіdpriєmstva in vіdpovіdnih Reigning bodies;

* Audit planuvannya i the following control auditorskoї perevіrki;

* Otsіnyuvannya vnutrіshnogo auditorskogo control;

* Analіz pokaznikіv balance i danih іnshih forms fіnansovoї zvіtnostі;

* Perevіrka analogіchnih pokaznikіv balance, zvіtu about fіnansovі result, zvіtu about ruh penny koshtіv, zvіtu about Vlasnyi kapіtal;

* Control vіdpovіdnostі danih fіnansovoї zvіtnostі records in oblіkovih regіstrah;

* Perevіrka vіdpovіdnostі danih buhgalterskogo fіnansovogo oblіku i fіnansovoї zvіtnostі vimogam chinnogo zakonodavstva i oblіkovoї polіtiki standards;

* Poperednya otsіnka povnoti i pravilnostі skladannya balance that forms іnshih fіnansovoї zvіtnostі.

One іz vazhlivih aspektіv Audit Je gliboky analіz vsіh balance sheet items i perevіrka їh vіdpovіdnostі records in Golovnіy knizі for analіzovany perіod. Yakscho bude at tsomu viyavleno nevіdpovіdnostі schodo buhgalterskih zapisіv chi okremih soums pokaznikіv auditor zvertaєtsya to oblіkovih regіstrіv i Pervin dokumentіv. Shlyakhov perevіrki zapisіv in oblіkovih regіstrah i danih Pervin dokumentіv auditor slіd vstanoviti povnotu oblіku, pravilnіst zapisіv in oblіkovih regіstrah i pervinnіy dokumentatsії, їh realnіst.

On osnovі analіzu i testuvannya zvіtnih that іnshih danih about pіdpriєmstvo auditor vislovlyuє his profesіynu Dumka about ob'єktivnіst i tochnіst danih oblіku i zvіtnostі that їh vіdpovіdnіst realnіy dіysnostі.

When i planuvannі zdіysnennі auditorskih procedures otsіnyuvannі otrimanih materіalіv auditor responsible vrahovuvati scho nevikonannya klієntami vimog zakonodavchih that the regulatory and legal aktіv Ukraine Mauger cause twisted fіnansovoї zvіtnostі pіdpriєmstva th іstotno vplinuti on fіnansovі result dіyalnostі klієnta. However zgіdno s natsіonalnim norm Audit number 8 "Perevіrka dotrimannya pіdpriєmstvami vimog zakonodavchih that the regulatory and legal aktіv Ukraine" viyavlennya vipadkіv nevikonannya klієntom vimog zakonodavchih that the regulatory and legal aktіv Ukraine not Je metoyu th obov'yazkom auditor.

Vstanovlennya faktіv nevikonannya vimog normative aktіv, Square od їhnogo value vimagaє visunennya th power, negotiated about chesnіst kerіvnitstva i robochem staff klієnta and takozh about vpliv such nevikonannya on INSHI napryamki audit.

Fakti torn down vimog zakonodavchih that the regulatory and legal aktіv pіdlyagayut spetsіalnіy yuridichnіy ekspertizі that Je pose profesіynoyu kompetentsієyu i knowledge of the auditor. Rіven profesіynoї pіdgotovki auditor, i yogo dosvіd Znannya gospodarskoї the Branch dіyalnostі klієnta th organіzatsії virobnitstva mozhut dati Yomou zmogu zrobiti visnovok tіlki about those scho okremі Fakti dіyalnostі pіdpriєmstva, ymovіrno not vіdpovіdayut vimogam zakonodavchih that the regulatory and legal aktіv Ukraine. Otzhe, the auditor does not vіdpovіdaє for nevikonannya kerіvnitstvom klієnta vimog zakonodavchih that the regulatory and legal aktіv.

Carrying Hoch b odnієї auditorskoї perevіrki fіnansovoї zvіtnostі pіdpriєmstva Mauger dopomogti sluzhbovim ladies pіdpriєmstva Unikat nadalі suttєvih torn down vimog normative aktіv.

However, the auditor slіd vrahuvati, scho pid hour Venue of auditorskih perevіrok zavzhdi іsnuє rizik neviyavlennya pomilok, navіt Yakscho perevіrka good splanovana i held vіdpovіdno to vimog Natsіonalnih normativіv audit. Zaznachena ymovіrnіst zrostaє vnaslіdok vplivu such faktorіv:

* Nayavnіst knowledge chnoї kіlkostі normative aktіv;

* Neminucha vіdnosna obmezhenіst systems oblіku i vnutrіshnogo control SSMSC not mozhut visvіtiti all factuality dіyalnіst klієnta and takozh vіdnosna sub'єktivnіst scho Taku suprovodzhuє auditorsku procedure yak testuvannya;

* Viznannya, the scho-valued Quantity auditorskih dokazіv, otrimanih auditor toil not dokazovy and іnformativny character.

Pid hour before the pіdgotovki auditorskoї perevіrki auditor Got retelno vivchiti Ti zakonodavchі that regulatory pravovі Akti nevikonannya vimog yakih Mauger sprichiniti twisted fіnansovoї zvіtnostі pіdpriєmstva.

Zgіdno s mіzhnarodnim operatsіynim standard, "the auditor responsible conduct Taqiy look around fіnansovoї zvіtnostі, yaky LUVs bi dostatnіm virazhennya pillows for about fіnansovu zvіtnіst in tsіlomu".

Bezumovno, zvіti auditor mozhut not zagostryuvati uwagi on Neznachny obstavinah. Auditorsky zvіt Got vidіliti naygolovnіshe. Mainly methane auditor - vpevnitisya scho dovіru to fіnansovoї zvіtnostі not pіdіrvano.