Audit - Moustache BF

1.3. VIDI AUDIT TA Yogo VІDMІNNІST od REVІZІЇ

Rozrіznyayut audit dobrovіlny i obov'yazkovy. Dobrovіlny (іnіtsіativny) audit zdіysnyuєtsya zatsіkavlenoї of order on hand, if not perevіrku peredbacheno in the prescribed manner.

Obov'yazkovy audit conducted vіdpovіdno to law tobto pіdpriєmstvo-zamovnik zobov'yazane zaproshuvati Audit perevіrki fіnansovo-gospodarskoї dіyalnostі. For the Law of Ukraine "About auditorsku dіyalnіst" i dopovnennyami to Demba vstanovleno obsyag i order zdіysnennya obov'yazkovogo Audit and takozh viznacheno perelіk of companies, scho pіdlyagayut obov'yazkovіy auditorskіy perevіrtsі. Obov'yazkovy audit spryamovany on Zahist іnteresіv of companies i od powers navmisnogo twisted pokaznikіv buhgalterskogo balance i fіnansovoї zvіtnostі sub'єktіv pіdpriєmnitskoї dіyalnostі.

Obov'yazkovy audit mozhna nazvati reglamentovanim, bo yogo Venue of obumovlene zakonodavchimi i regulations to yakih viznacheno the category of companies, scho pіdlyagayut obov'yazkovіy auditorskіy perevіrtsі (for danimi rіchnogo zvіtu about fіnansovo-gospodarsku dіyalnіst filed before auditorskogo visnovku to podatkovoї admіnіstratsії at otrimannі bankіvskogo loan, before emіsієyu tsіnnih paperіv emіtent, zgіdno s rules Natsіonalnogo bank of Ukraine, podaє auditorsky visnovokpro svіy fіnansovy camp toscho).

Audit podіlyaєtsya on vnutrіshnіy i zovnіshnіy.

Vnutrіshnіy audit - Square otsіnka dіyalnostі pіdpriєmstva, viznachennya yogo platospromozhnostі that zapobіgannya bankrutstvu. For vnutrіshnіy audit vіdpovіdaє sama pіdpriєmstvo one abo yogo s vіddіlіv, tobto pіdpriєmstva supervisory bodies. Kerіvnik such control bodies (abo vnutrіshnіy auditor) pіdporyadkovany kerіvnitstvu pіdpriєmstva. Vnutrіshnіy control body zdіysnyuє auditorskі perevіrki on most pіdpriєmstvі abo yogo in pіdrozdіlah.

Zagalnu characteristic vnutrіshnogo Audit filed in Fig. 1.1.

Being Povny utrimannі pіdpriєmstva, Tsey control body (chi himself vnutrіshnіy auditor) responsible to bring neobhіdnіst Svoge іsnuvannya for chogo vіn poklikany spriyati pіdvischennyu efektivnostі robots pіdpriєmstva, zabezpechennyu rentabelnostі yogo th zmіtsnennyu fіnansovogo camp. Meta vnutrіshnogo Audit - udoskonalennya organіzatsії th upravlіnnya virobnitstvom, viyavlennya i mobіlіzatsіya rezervіv yogo zrostannya.

Vnutrіshnі Auditori nadayut svoєmu pіdpriєmstvu result analіzu, rekomendatsії, Rejoice. Pong pratsyuyut yak in state-sponsored, so i in private sektorі.

Vnutrіshnіy audit zdіysnyuєtsya on poperednіy stadії vikonannya komertsіynoї, tehnologіchnoї abo fіnansovoї lands in protsesі її prohodzhennya i pіslya completion. Vіn daє ekspertnu NAUKOVO obґgrunto-wang otsіnku gospodarskim operatsіyam i Process.

Vnutrіshnі Auditori zdіysnyuyut perevіrku vnutrіshnoї zvіtnostі so very, yak zovnіshnі Auditori perevіryayut zovnіshnі fіnansovі zvіti. Tom in provedennі vnutrіshnіh perevіrok Absent іstotnih vіdmіnnostey.

Deyakі Vidi dіyalnostі vnutrіshnіh auditorіv nazivayutsya operatsіynim audit. Operatsіyny audit (audit rezultatіv, abo upravlіnsky audit) - tse vivchennya auditors operatsіy kompanії s metoyu sformulyuvati rekomendatsії schodo ekonomіchnogo vikoristannya resursіv, efektivnosti dosyagnennya tsіley. Meta operatsіynogo Audit - dopomogti kerіvnikam in vikonannі їhnіh obov'yazkіv. The result tsogo Mauger Buti zbіlshennya rentabelnostі kompanії.

So rank, vnutrіshnі Auditori rozglyadayut operatsіyny audit of yak warehouses vnutrіshnogo audit. Zovnіshnі Auditori viznachayut yogo yak view konsultatsіy s power upravlіnnya, nadanih-sovereign buhgalterskimi fіrmami.

Vnutrіshnomu auditor dotsіlno zabezpechiti spіvpratsyu s counsel s power dotrimannya zakonіv, a position that іnstruktsіy іnshih normative aktіv, SSMSC reglamentuyut dіyalnіst pіdpriєmstva.

Zagalna characteristic vnutrіshnogo Audit

Zavdannya, principles organіzatsії th basis of the vnutrіshnogo Audit viznachenі such legal acts: the Law of Ukraine "About auditorsku dіyalnіst", "Pro buhgaltersky Obl_k that fіnansovu zvіtnіst in Ukraine", the Decrees of the President of Ukraine, ruling Verkhovna Rada, Kabіnetu Mіnіstrіv s power oblіku i Control , regulations (standards) buhgalterskogo oblіku, Plan rahunkіv buhgalterskogo oblіku that Іnstruktsієyu schodo yogo zastosuvannya, rіshennyam Auditorskoї deer stand of Ukraine about the audit zatverdzhennya Natsіonalnih normativіv that Code profesіynoї etiki auditorіv Ukraine, Іnstruktsієyu about the order of carrying out іnventarizatsії, the provisions about Keeping kasovih operatsіy toscho.

Yakscho about vnutrіshnіy audit Ukraїnі lead Rozmova tіlki in theoreticity aspektі then zovnіshnіy nabuvaє wide vprovadzhennya. Zovnіshnіy audit conducted perevazhno auditorskoyu fіrmoyu (auditor-pіdpriєmtsem) for contract іz pіdpriєmstvom-zamovnikom about vikonannya nezalezhnoї Sanitary and Epidemiological gospodarsko-fіnansovoї dіyalnostі th rozrobku propozitsіy schodo fіnansovoї strategії that pіdvischennya efektivnostі gospodaryuvannya. Mozhlivіst vikoristati result vnutrіshnogo Audit spriyaє zmenshennyu obsyagu robots zovnіshnogo Auditor s of supply:

* Perevіrka dokumentatsії th otsіnka oblіku moving robot system is the control;

* Perevіrka vіdpovіdnostі danih pіdpriєmstva zamovnika-i Control Square.

Yakscho vnutrіshnomu Audit viyavleno dovіru then slіd viznachiti, yakoyu mіroyu possible on Demba poklast, beruchi to uwagi:

* Rіven vnutrіshnogo riziku Audit schodo testovanih pozitsіy;

* Neobhіdny rіven visnovku;

* Kvalіfіkatsіyu auditorskogo staff fіrmi, yak perevіryayut. Zovnіshnіy auditor responsible perekonatisya scho robochі vnutrіshnogo document and audit danі yakogo vіn vikoristovuє lead for priynyatnoyu form.

Mіzhnarodny standard konstatuє audit scho funktsіya vnutrіshnogo Audit Je Chastain Sistemi upravlіnnya pіdpriєmstvom i do not Mauger vіdpovіdati kriterіyu Nezalezhnosti, yaky Je Main [15, p. 55]. Osnovnі vіdmіnnostі mіzh vnutrіshnіm i zovnіshnіm audit is shown in Table. 1.2.

Vіdmіnnostі mіzh audit i revіzієyu. Fallow priyomіv i od i sposobіv control system, the pilot audit procedures rozrіznyayut i revіzіyu. Some of the elements Je Pong warehouses fіnansovo-gospodarskogo control. Audit i revіzіya rozglyadayut one subject (fіnansovo-gospodarsku dіyalnіst pіdpriєmstva pіdpriєmtsya chi), and takozh vikoristovuyut spіlnі metodichnі priyomi i control procedures, їh meta - viyavlennya negatively yavisch in virobnichіy i fіnansovo-gospodarskіy dіyalnostі sub'єktіv gospodaryuvannya, їh usunennya i zapobіgannya in maybutnomu . Ob'єktami control them Je odnakovі dzherela Informácie, zakonodavchі that regulatory іnstruktivnі acti s power fіnansovo-gospodarskogo control Pervin oblіkova dokumentatsіya, reєstri buhgalterskogo fіnansovogo oblіku, balance i fіnansova zvіtnіst sub'єktіv pіdpriєmnitskoї dіyalnostі.

Vіdmіnnostі mіzh vnutrіshnіm i zovnіshnіm audit

Spіlnim to them Je takozh those scho stink obґruntovuyut svoї visnovki perevіrenimi documented proof.

Together іz tim, i mіzh audit revіzієyu іsnuyut suttєvі vіdmіnnostі.

Audit - Square perevіrka balansіv i fіnansovoї zvіtnostі sub'єktіv gospodaryuvannya s metoyu otrimannya visnovkіv. Visnovki auditor Yea i vivazhenim obґruntovanim proof pid hour rozv'yazannya Mainova konflіktіv i have arbіtrazhnomu national courts mіzh vlasnikom that yogo counterparties. Audit daє mozhlivіst sub'єktam pіdpriєmnitskoї dіyalnostі prognozuvati pіdvischennya efektivnostі i rozshirennya areas vplivu pіdpriєmnitskih structures rozvitok Marketing i komertsіynoї dіyalnostі yak on vnutrіshnomu, so i on mіzhnarodnomu Rink, dopomagaє uniknuti bankrutstva. Auditorske pіdtverdzhennya about stіyky fіnansovy camp pіdpriєmstva obґgruntovuє needful credits i nadaє right to aktsіy Key infrastructure.

Pid hour revіzії doslіdzhuєtsya fіnansovo-gospodarska dіyalnіst of companies in statitsі pіslya completion gospodarskih protsesіv (perevazhno not less then once a two prophets). Funktsії revіzії (porіvnyano s audit) obmezhuyutsya іnteresami vlasnika, od іmenі yakogo held revіzіya. Main metoyu revіzії Je Poshuk that fіksatsіya faktіv zlovzhivan s obov'yazkovim povіdomlennyam kerіvnіy organіzatsії that pravoohoronnim bodies. Yak usually revіzori zdіysnyuyut perevіrki s pozitsіy dotrimannya zakonnostі gospodarskih operatsіy not have vnikayuchi viznachennya dіyalnostі prospects. Result revіzії povіdomlyayut labor collectives for vzhittya zahodіv schodo lіkvіdatsії viyavlenih nedolіkіv.

Revіzіya priznachaєtsya rozporyadzhennyam kerіvnoї organіzatsії. Result revіzії oformlyayutsya act revіzії.

To audit mіzh vlasnikom zamovnikom i-ay ditorskoyu fіrmoyu (pіdpriєmtsem-auditor) - vikonavtsem ukladaєtsya dogovіr. Audit results oformlyayutsya auditorskim zvіtom abo auditorskim visnovkom.