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Audit - Usach B.F.

11.2. AUDIT OF FIELD-BUILDING POSIQUES I VEKSELIV

П (С) БО 11 "Зобов'язання" viznachaet order formvannya that відображення у звітності інформації про зобов'язання. Tsim is the standard of accommodation for children, it is on the dovgostrokovi, streaming, zabezpechennya and neperedbacheni zobov'yazannya.

The auditor perevіryaє, chi dosrimano order, for a loan, vseemovidnosini regulate on pidstavi credit agreements. In the loan agreement, the bank takes on itself zobov'yanya nadati credit, and the poschalnik - vikoristy, platiti borg i turn yogo.

Pіd hour of audit довгострокових позик і векселів аудитор керується П (С) БО 11 "Зобов'язання". To the auditor slid vrachuvati, scho up to dovgostrokovyh zobov'yazan nalezhat:

* Довгостростроіі кредити банків;

* Інші довгострокові фінансові гобов'язання;

* Відстрочені податкиі збов'яняня;

* Інші довгострокові збов'язання.

Zobov'yazannya on yak yak narahovuyutsya vіdsotki that pіdlyagaє repayment protyagom dvanadtsyati months at dati od balance, slіd rozglyadati yak dovgostrokove, Yakscho pervіsny termіn repayment CCB bіlshim nіzh dvanadtsyat months at the one to zatverdzhennya fіnansovoї zvіtnostі іsnuє lands about reissuance tsogo zobov'yazannya on dovgostrokove.

Zobov'yanya for a credit to the bank will be finished, yaksh:

* Poskodavets before zastverdzhennya fіnansovoї zvіtnostі pogodivsya not vimagati zapushennia zobov'yanya vnaslidok povrashennia pivnikh mentov, povyazyannyh іz fіnansovim by the camp of the poshchalnik;

* Do not ochikuyetsya Vikinennya podalshih pothar credit facilities in the course of two months to the date of the balance.

The auditor z'yasovuy, chi dovgostrokovi zobov'yanya, on yakі nahachovuyutsya vidsochki, vidobrazhayutsya in balance for the current teperishnoyu vartіstyu, yaka zapozhit vid minds that kind zobov'yazannya.

For the loan rahunka 50 "Dovgostrokovi pose" vidobrazhayutsya sumi oderzhannyh posek, for the debit - ig otkushennia.

Auditor z'yasovyo, chi dotrimano minds credit:

* Chi swiftly rally in its height;

* Chi svoyachasno repaid otrymani pose.

Pіd hour перевірки of zobov'azan for promissory notes slid vstanoviti, chi pre-trimano chitko vstanovlenoї form of a bill, oskilki іnakse ostannі vtačaє vekselnu force. Tobot, yakshcho y vechelli nemyo yakogo-nebud z obovyazykovykh rekvizitiv (naimenuvannya, lines of payment, the deadline for payment, to whom for the order of whom the payment is made, the date of the deposit of the bill, the written note of the promissory note, the type of the bill), the auditor 'I am at a loss to the causes of the wreckage, to reduce the costs of a single payment to reimburse a bill for a short period of time.

Перевіркою дотримання vetanovlenogo order vedennya oblіkі i vіkoristanna Vozneshivi vekselіv slіd z'yasuvati svoechnostі rozraunkіv z vіdvitazhenі coma chi nadanі sgugi і correctnіst korepotentsії rahunkіv pri tsiomu. To the auditor, the takozh vrachuvati, scho otbashennia zaborgovanosti, zabezpechenoї vidnimi promissory notes, vidobrazhaetsya on debeti rahunka 51 "Dovgostrokovі vіselі vidanі" i krediі rahunkіv 311 "Potochnі rahunki v natsional'nyi kvalui", 312 "Potochnі rahunki v neozemnіy kvalui."

Operative control over the payments from the previous and the previous ones is carried out for the sake of the file cabinet, in the order of the lines of payment of the fence.