Audit - Usach B.F.

Theme 9. UZAGALNENNYA RESULTS OF AUDIT

9.1. UNDERSTANDING THE AUDITORS 'QUARTER OF AUDITORSHIP

The results of the auditor's revision will be reflected in the auditor's report. Аудиторський звіт містить відомості про стан обліку, внутрирішньогокого контроля, affordability and accessibility фінансової звітності. At zv'yazku zim, scho zmist auditorskogo zvіtu zalezhit vіde specific обставин та наслідків перевірки, він warehousing for довільноюю form. Auditor's name is stored for the deputy and may be published for the yogo allowance.

Auditor's message includes zagalnu (I will enter), analitichnu i pidssumkovu partii.

At the beginning part of the contract, the date and date of the storage of the name, the name of the auditor's office and the address to be addressed, No. і the date of the certificate. Certifikata ta Sіdodstva about being included to the Registru sub'єcta auditorісї діяльності, переіод, за який здійснюється перевірка, І postalnja (standard) of the accounting region, National normative audit, yakimi keruvavsya auditor.

In the analytic part of the auditor's report, the results of the revision of the accounting area, the financial control system, the internal control, the negotiation of the transfers, the fact that the statute of law, the regulatory and legal acts are violated and the rules of the regulation of the accounting financial region and the warehouse of the financial news.

Третя, підсумкова частина аудиторського звіту вклює висновок for results аудиторської перевірки.

Auditorsky visnovok - tse ofіtsіyny document zasvіdcheny pіdpisom that Signet auditor (auditorskoї fіrmi), scho skladaєtsya in vstanovlenomu order for naslіdkami conducting audits i mіstit in sobі visnovok stosovno dostovіrnostі fіnansovoї zvіtnostі, povnoti i vіdpovіdnostі chinnomu zakonodavstvu that vstanovlenim standards buhgalterskogo oblіku fіnansovo-gospodarskoї dіyalnostі .

For the nominees of Montgomery [21, p. 469], "auditorskij visnovok - tse result zusil, zapryamovyh on conducted auditing".

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