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Audit - Moustache BF

9.2. OSNOVNІ Elements AUDITORSKOGO VISNOVKU

Osnovnі Elements auditorskogo visnovku, Vidi visnovkіv that їh form navedenі normativі at number 26 "Auditorsky visnovok". Tsey standard rozrobleno pіdstavі on the Law of Ukraine "About auditorsku dіyalnіst" od 22 kvіtnya 1993 p. Zgіdno Zi statte 7 i 21 tsogo Act, the auditor Got hold perevіrku fіnansovoї zvіtnostі sub'єkta gospodaryuvannya s metoyu nadannya visnovku about dostovіrnіst i realnіst predstavlenoї Informácie that її pіdtverdzhennya abo nepіdtver-Jen. Krіm of Danian auditorsky standard regulyuє osnovnі principles for yakimi skladaєtsya auditorsky visnovok. In nomu, zokrema, vkazano scho auditor responsible proanalіzuvati th otsіniti visnovki, oderzhanі on pіdstavі auditorskih dokazіv for pіdgotovki auditorskogo visnovku about perevіrenu fіnansovu zvіtnіst. Auditorsky visnovok skladaєtsya for dovіlnoyu form, ale Got obov'yazkovo vmіschuvati nizhchevkazanі rozdіli. In zv'yazku s CIM OAO All nizhchevkazanі provisions of s taken us Natsіonalnogo normative number 26 without Change log for vinyatkom Adding author dopovnen i for Change, viklikanih vihodom in Svit the new Law "On the one Obl_k fіnansovu zvіtnіst" that position (standartіv).

Vіdpovіdno to the standard number 26 "Auditorsky visnovok" Some of the elements of basic auditorskogo visnovku Je:

* Header auditorskogo visnovku;

* Introd;

* Scale perevіrki;

* Visnovok auditor about perevіrenu fіnansovu zvіtnіst;

* Date auditorskogo visnovku;

* Address auditorskoї fіrmi;

* Pіdpis auditorskogo visnovku.

We headed Title auditorskogo visnovku pіdkreslyuєtsya scho auditorska perevіrka conducted Square auditor vkazuyutsya prіzvische, іm'ya that in the auditor's batkovі, Hosting Project auditorskoї fіrmi. Krіm of zaznachayut Povny titles pіdpriєmstva, yak perevіryaєtsya, i perevіrki hour.

In rozdіlі Vstup daєtsya іnformatsіya about warehouse fіnansovoї zvіtnostі that date її pіdgotovki. Here zaznachaєtsya takozh, scho vіdpovіdalnіst for pravilnіst pіdgotovki zvіtnostі pokladaєtsya on kerіvnika pіdpriєmstva that vkazuyut about vіdpovіdalnіst auditor for auditorsky visnovok, yaky obґruntovuєtsya results provedenoї perevіrki.

Vstupna Chastina Mauger mother Taqiy viglyad:

"Zgіdno s contract number ___vіd 01 sіchnya 200__r. Auditorska FIRMA (Povny Hosting Project auditorskoї fіrmi) audited feeded to the dodatku balance tovaristva s obmezhenoyu vіdpovіdalnіstyu (Povny Hosting Project TOV) pitched 1 sіchnya 200__p., Zvіtu about fіnansovі result, zvіtu about ruh penny koshtіv , zvіtu about Vlasnyi kapіtal for 200__r.

Vіdpovіdalnіst stosovno dostovіrnostі zaznachenoї fіnansovoї zvіtnostі Nese kerіvnitstvo TOV.

Our obov'yazok - zrobiti visnovok stosovno tsієї fіnansovoї zvіtnostі pіdstavі to perform the audit. "

Rozdіl Scale perevіrki daє vpevnenіst koristuvacham yogo in fact, scho auditorsku perevіrku zdіysneno vіdpovіdno to vimog Natsіonalnih normativіv audit scho regulyuyut auditorsku practice of conducting that buhgalterskogo fіnansovogo oblіku. In nomu zaznachaєtsya takozh, scho bula perevіrka splanovana i pіdgotovlena s dostatnіm rіvnem vpevnenostі in fact scho in fіnansovіy zvіtnostі Absent suttєvih pomilok.

Auditor daє otsіnku pomilok oblіku in systems that control vnutrіshnogo pіdpriєmstva that їhnogo vplivu on fіnansovu zvіtnіst. Dayuchi otsіnku suttєvostі pomilok auditor keruєtsya Natsіonalnogo normative provisions of the Audit number 11 "Suttєvіst that її vzaєmozv'yazok s rizikom auditorskoї perevіrki".

Potіm vkazuєtsya scho auditor vikoristovuvav sposіb vibіrkovoї perevіrki Informácie i Brav to uwagi tіlki suttєvі pomilki. Immediately zaznachayutsya fun- buhgalterskogo oblіku, SSMSC vikoristovuvalisya on pіdpriєmstvі pid hour perevіrki.

In tsomu rozdіlі mozhna taxes TAKE formulyuvannya:

"Mi held perevіrku vіdpovіdno to vimog Law of Ukraine" About auditorsku dіyalnіst "ta" Natsіonalnih normativіv Audit Ukraїnі. "Tsі vimogi peredbachayut scho planuvannya that perform the audit skerovane on obsession obґruntovanih pіdtverdzhen schodo vіdsutnostі in fіnansovіy zvіtnostі suttєvih pomilok. Audit conducted Shlyakhov testuvannya dokazіv . on obґruntuvannya sum, viyavlenih in zvіtі about fіnansovі result Krіm of Shlyakhov testuvannya given otsіnku vіdpovіdnostі danih zvіtu about fіnansovі result s metoyu vstanovlennya pravilnostі "fіnansovih rezultatіv od zvichaynoї dіyalnostі to opodatkuvannya" (Prybutok, zbitok) - code row 170, 175 ".

In rozdіlі Visnovok auditor about perevіrenu fіnansovu zvіtnіst podaєtsya visnovok about pravilnіst fіnansovoї zvіtnostі, zokrema:

"Mi pіdtverdzhuєmo scho balance pitched in 01 sіchnya 200__r. Povny i dostovіrno vіdobrazhaє assets i pasiv pіdpriєmstva for vsіma statte, i yogo warehouse vіdpovіdno to vimog position (standard) buhgalterskogo oblіku 2" Balance ", zatverdzhenogo instructions to Mіnіsterstva fіnansіv Ukraine od 31 Bereznev 1999 p. 87 number ".

In rozdіlі date auditorskogo visnovku auditor to put a date on the day of completion auditorskoї perevіrki. And the date on auditorskomu visnovku prostavlyaєtsya in one day, if kerіvnitstvo pіdpriєmstva pіdpisuє act priymannya-sent messages vikonanih robіt auditor. Date placed abo before vstupnoyu Chastain auditorskogo visnovku, abo pіslya pіdpisu auditor.

In rozdіlі Pіdpis auditorskogo visnovku put pіdpis director auditorskoї fіrmi abo upovnovazhenoї on individuals tse, yak Got vіdpovіdnu serіyu sertifіkata auditor Ukraine * in the form of an audit.

In ostannomu rozdіlі Addresses auditorskoї fіrmi vkazuєtsya address dіysnogo mіstseznahodzhennya auditorskoї fіrmi is the number of inclusions to about Svіdotstva Reєstru sub'єktіv auditorskoї dіyalnostі in Ukraїnі.

The auditor responsible poperediti kerіvnitstvo pіdpriєmstva on Money Does held auditorska perevіrka, about Yogo vіdpovіdalnіst for nesvoєchasne filed auditorskogo vis posing the podatkovih authorities have vipadku Venue of obov'yazkovogo audit.