Audit - Usach B.F.

11.5. AUDIT OF ROSRAKHUNKIV FOR PURCHASING I PAYMENTS

One of the most important issues of the economy is the economical crisis in the state of the economy. Auditor's office - to reconsider the correctness of the calculation of taxes and payments, that is the amount of money and the amount of money. Перевірці підлягає кожний вид податку і payment. Prior to the basic non-commodity rozraunkovyh operations, lay rozraunki with the budget (із financial institutions) for the transfers from the turnover (excise taxes, ПДВ тощо), з прибутків, з доход працівників та ін. Облік розрахунків with the budget відбражають на рахунку 64 "Розрахунки за податками і платеми", у кредит якого записють sumy, що підлягають добаенню в дохід бюджету, and in the debit - paid.

The auditor will translate the correctness of the correspondence in the region with the budget.

Zokrema, extracurricular wards to the budget vidobrazhayut schomisyatsya such a record: the debut rahunka 98 "Filing for pributok", loan rahunka 641 "Rozraunkki for podatkami."

Sum of MPE, which is made up to the budget, is made out in a note: debit rahunka 70 "Come on real estate", loan rahunka 64 "Rozraunkki for podatkom і payments".

On the sum of taxes, utrimaniyi iz from zabobitnoy plati robbitnikiv i izlubovtsiv, to scribble a note: debut rahunka 66 "Rozrawnki z pozhiti praci", loan rahunka 64 "Rozraunkki for podatkom і payments". Slid Mati na uvazi, scho u balanii baldu rahunkom 64 "Rozraunkki for podatkom і payments" show in the active debirts'ku, in the case of a passive - creditor zaborgovannost.

On rahunku 642 "Rozraunkki for obovyazykovymi payments" led oblik rozraunkіv zbori (obovyazyakovichimi payments), scho obvlyayutsya vidpovidno up to the legislative legislation.

In the process of auditing, the vivchayut act of transfers, conducted by the state administration, the bank, the Pensions Fund, and so on. In addition, zyasovuyot cause prostrochenchenya payment, for chi rahuno to vednesena penalty, yakih zahodiv vzhito to vinnyh osib for nesvoechasne pererahuvannya koshtiv.

The basic jerseys of information for the conversion of roses from the budget are: dovidki i rozraunki, declarations for the types of payments; Viski bankov i dodanі before them the documents about pererehuvannya nalezhnih sum at the budget; Accounting records for rahunku 64 "Rozraunkki for podatkom і payments", registrri sintichnichnogo і analitichnogo oblіku, balance ta іnshі vіli fіnansovoї zvіtnostі.

Pid hour auditorskoї perevіrki slіd utochniti pravilnіst vivedennya oborotіv i balance of cutaneous views podatkіv i platezhіv on kіnets zvіtnogo perіodu for chogo danі analіtichnogo oblіku skin mind podatku chi payment porіvnyuyut іz zalishkami in regіstrah analіtichnogo oblіku i Golovnіy knizі for rahunkom 64 "Rozrahunki for podatkami i Payments "or other rahunks. Yakscho viyavleno netochnostі in rozrahunkah, slіd get used zahodіv schodo їh usunennya i z'yasuvati, chi pіdpriєmstvo pay a fine, penalty for the incorrect podatkovih admіnіstratsіyam viznachennya rozmіru payment abo yogo stitched. Penalty і пюю слід стягувати з посадової individuals, виної у простроченні або у incorrectly calculated payment to the budget.

Pid hour auditorskoї perevіrki pravilnostі virahuvannya i Splat okremih vidіv podatkіv keruyutsya zakonodavchimi acts about opodatkuvannya pributku of companies, about pributkovy podatok s gromadyan, about podatok on Dodanim vartіst, about excise zbіr toscho.

Osobliva uvaga pridilyayatsya pravilnost raspraunkіv z podatkiv. The auditor is guilty at neobhdnih vipadkah nadati bookkeeperov dopomogu, shchob correctly zrobiti such rozhraunok, porekomenduvati yomu zmіni podpriemstva balance.

The main dzherel nadokhozhdenia koshtiv to the budget is the payment from the receipt of goods before the Law of Ukraine "On the Encouragement of the Subsistence". Ob'ektom obodotkatuvannya балан balansovy pributok platnika a payment. With the help of the pributok pidpriemstva obodotkovuetsya at the base rate.

The auditor is re-guiding the region of the gross surplus, but in addition, the partisans, the yakas without a middle age, are encouraged to do so. Tom zistavlyayut ідентичність balance dannyh about pributok z yogo oblіkom Golovnіy knіnі, registrakh analіtichnogo oblіku rahunkom 79 "Finansovі resulty", for Звітом about financial results. You need to get involved in the reality of the sum of the debit and the loan of the 70 "Do it yourself," "Financial Results", 90 "Sobivartist realizatsii", as well as the lawfulness of the vitrality, including the property.

For prihovuvannya pributku obo інших об'єктів оподактвання sub'єкти підприємницької діяльності у Declarations about доходи відображають meaningfully menshu, порівняно з фактичною, суму прибутку від господарської діяльності. Understatement of income (pributku) abo іnshih ob'єktіv opodatkuvannya polyagaє in fact scho in deklaratsії about revenues vіdobrazhayutsya OAO All operatsії, ale at tsomu zavischuєtsya sobіvartіst produktsії have zv'yazku s denote zmenshuєtsya zagalny obsyag pributku, yaky pіdlyagaє opodatkuvannyu.

The main types of vikrivlen fіnansovoї zvіtnostі mozyut bouti:

* Understated pributku vnaslіdok neobґruntovanogo zavischennya sumi materіalnih vitrat included in sobіvartіst produktsії (robіt, poslug) wrong otsіnka zalishkіv UNFINISHED virobnitstva, vitrat obіgu i torgovelnoї natsіnki on zalishok vіdvantazhenih tovarіv (vikonanih robіt, poslug) nestach inventory materіalnih tsіnnostey, vіdshkoduvannya materіalnih Zbitkiv tosch;

* Included in vitrati virobnitstva (obіgu) vitrat, SSMSC pokrivayutsya vіdpovіdno to sedate zakonodavstva for rakhunok spetsіalnih Jerel and takozh zavischennya abo underestimated on kіnets zvіtnogo perіodu quantities zalishkіv rezervіv, stvoryuvanih for rakhunok vitrat for basic dіyalnіstyu;

* Improperly viznachennya fіnansovogo result godararsko-fіnansovoї діяльності, який приймаяться для визначення платеів у бюджет;

* Привевання доходів shalom зарахування виручки від реалізації продукції на інші балансові рахунки тощо.