Audit - Usach B.F.

Topic 7. AUDITORS OF THE EVIDENCE

7.1. UNDERSTANDING AUDITORS 'EVIDENCE THOSE VIDI

Auditor proof of information, otrimana auditor for vyroblennya dumok, on yakih ґruntuєtsya pidgotovka auditorskogo vysnovku і звіту. The auditor was guilty of such criticism of the auditor's reports, yak b gave the ability to secure the necessary inscriptions, and in cases of vicarities there were auditor's writings.

Auditorskaya prove that you have to take care of the hard-won testing of the control systems and the procedures for re-negotiating for payments. Woons are stored in the first documents of the regional records, podkladeny in the basis of financial news, and takozh pidtverdzhuvalnoyi information of the younger dzherel.

Criteria are sufficient to ensure that the auditor's reports are issued, in the case of test systems, so is the hour of the procedure for re-negotiating for a day. Достатність є виміром кількості аудиторських доказів, належність є виміром їхньої anchorі ніінності та їх відповідності concrete stronghold.

The auditor spirat'sya on auditorskі prove, yakі majut not tilki dostatnіy, but th character reconciliation. In addition, auditor vishukuє auditorskі prove in the ancient jerseys of information and riznogo nature for pidstverdzhennya one and the same tverdzhennya.

Formulyuchi auditorskij visnovok, the auditor zvichayno not doslidzhuyu vsyeє іnformatsії, nayavnії in yogo rozporyadzhennі, i not zdіysnyuє sotsіnії perevіrki її, and viznachaet tіlki nachalni elemeni, yakі in tsіlomu characterize the mill sub'єcta підприємницької діяльності.

On the availability of auditor's reports a number of factors are embedded:

* Assessment of the nature of the magnitude of the risk, pritamannih yak on the financial crisis, and і on the river basins on rahunku chi for the class of operations;

* The nature of the systems of the regional internal control and risk management system;

* Досвід, набутий у процесі попереднхх аудиторських перевірок;

* The result of auditor procedures, from the mere demonstration of the facts of the pardon of chi chakhraism;

* Dzherelo ta nayinіst nayavnoy іnformatsії.

Aspects of regional and internal control systems, auditor auditor oderzhuet auditorskoy prove, є:

* Structure - the system of the internal control, rozrobleni so, shob crossjati i vyavlyati ta vipravlyati suttivi perekruchennia;

* Funciovonovnya - nayavnі sistemi, yakі efektivno pratsyuvali stretching of the periode.

Nadiynist auditorskikh dokazіv zalozhit vіd dzherela їh otrimanya - vnutrishnyogo chi zovnishnogo, and takozh vіd character їх.

Behind the character of the rose visually, the documentary that is in evidence.

Аудиторські доказиіз звнішніх джерел (наприклад, підтвердження, отримані від третьої individuals) більш надійні, ніж отримані з внутрішніх джерел. Auditskі provі, отримані з внутрирішніх джерел інформації підприємства, яке перевіряється, надійніші у разі наявності ефективних систем ініку і and internal control. Auditskі proves, otrimany for dopomogo conducting tests, nadіynіshі for ті, що отримані від працівників підприємства. Auditors prove in the form of documents of the letter of letters that are filed above, in the course of the basics. Yakshcho auditorskoy prove that they are kept in the same dzherel, riznogo character and vidpovidayut one to one, then vony bilsh perekonlivi.

Do not hesitate to get enough attentive auditors to prove the auditor of the dates of the positive visas, and of the neglected wings.

See auditor's reports: direct, alternative, usnі, візуальді, документальні.