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Audit - Usach B.F.

The theme of Z. PLANUVANNYA, STAGE 1 PROCEDURES OF AUDIT

3.1. PROCEDURE FOR ROLLING THE PLANS TO THE PROGRAM OF AUDIT

Auditor process of storing in three main stages: planning, zboru і analizu іnformatsії, neobhіdnії for otsіinki dostovіrnostі balansu ta фінансової звітності, written by звіту (виисновку).

One of the most important steps in the audit is planning. Auditor zobov'yazaniy chitko prognozuvati, kontrolovaty oblіkovuvati processi svoye diyalnosti for ordering, on the basis of the kotornyy stodії roboti naibіlsh efektivny procedures.

Planuvannya audit vperbacha viznachennya yogo strategii і tactics, warehousing zagalnogo plan auditorskoe perevyrki, motivated by auditor's programs and auditor procedures, otsinyuvannya otshaga auditorskogo control.

The Ukrainian National Audit Standards (NNA) have been consolidated by the Auditors' Chamber of Ukraine on December 18, 1998. The normative number 9 "Planning of audit" is based primarily on the preparation of the plan and the audits for the audit of the scale of the assessment of the specifics of the audit.

Obnag planunuvannya mozhe zmіnuvatisya zalizhno vid values ​​of sub'ekta pіdpriєmnitskogo dіyalnі, nabutogo dosvіdu auditorskoe roboti klієntom i znannya osoblivostey yogo dіyalnі. Planuvannya dіyalnostі auditorsіkі fіrmі chi nomemogo auditor mє bouti skerovane na yakіsne i svoechasne vikonannya auditorskikh robіt, rhythmic zavantagzhennya auditor robotyu, on perevirku vikonannya договірних зобов'язань, izobovannya portfolio zamovlen.

The popularity of the "Audit Montgomery" [21] is punishable by the auditor's revision of the law, adhering to the standards, vikonuvatis effektivno and in the hours specified by the cli- ent. In order to conduct the method, її planuvaniya і regulyuvannya.

Planuvannya - the whole process of the auditor's strategy. Planuvannya conducted by the extension of the auditor's audit. The auditor is guilty of storing the graphs of the completed main operations. The graph is shown to audit the robot and serve as a control over the conduct of the operation. When storing a graph, you'll have to maim vihovuvatisya vimogi klієnta. Potim auditor guilty pidgotuvati programu perevirki, dokazano pererahuvati procedure, yaki nehohidno zdіysniti pid hour opytki.

The program of auditors' revision is the basis of a detailed plan for the hour and the vitrat.

We plan to assist the robot in the course of the hour, the need for the clerk and the auditor, and for the installation of the fee. Wants to smuggle the buttocks in more detail rozobleni, shob vikonavtsi could finish zavdanny in vidnosno short termin, such a rank, efektivno rozporyadzhatisya its hour.

Якщо клієнт використовує комп'ютери, аудиторській групі, можly, будуть потрібні спеціальні навики. The auditor is guilty of volodymy with enough knowledge in the computer industry.

The audit plan is based on the auditor's group. Graphs, procedures, yakі nehhhіdno vikonati, і type of head auditor's name for the group of auditors at the very beginning of the conversion. The auditor is guilty of discussing the zagalnu strategy of the conversion with kerivnitsvetom klієnt. Acts of detail planuvaniya (chi treba vikoristovuvati robot vnutrishnih auditori nat.) Neobhidno obgovoruvati і Uzgodzhuati zazdalegd (in advance).

When planuvannі vivchayutsya eg bіznesu zamovnika, Istoria yogo dіyalnostі, ninіshnі minds maybutnya prospect teritorіalne rozmіschennya, view produktsії, markets Agricultural Art її zbutu, prospects rozvitku virobnitstva in maybutnomu, zmіni in strukturі virobnitstva i upravlіnnya, ostannі zmіni in funktsіonuvannі buhgalterskogo oblіku, efektivnіst control Сутність облікової політики і сфера обліков ризику, оргаізація аудиту на підприємстві, hard to yogo conducted. The auditor responsible mother rіven knowledge about Galuzo i pіdpriєmstvo klієnta, giving yaky bi Yomou zmogu viznachiti operatsії that Vidi dіyalnostі, scho for yogo look, mozhut zdіysnyuvati suttєvy vpliv on fіnansovu іnformatsіyu. Slid takozh vstanoviti riven doviri before giving internal control, viklasti at plani ta programi character, termini and glybin auditor procedures.

Pіslya ukladannya contract for auditing i vivchennya neobhіdnoї dopomіzhnoї information The pіdpriєmstvo-klієnta auditor skladaє Povny Plan Audit i programa.

The pre-striking plan is to pile up the balance, the money about the financial results, the money about the groschen koshtiv, the zvіt about the overcapital. Nadannya auditorskih ambassadors to plan for additional agreements.

Protyagom vsogo termіnu on our audit plan zagalny yogo i programa pereglyadayutsya i utochnyuyutsya auditor at zv'yazku іmovіrnіstyu s minds for Change i i napryamіv Audit mozhlivіstyu otrimannya іnshih rezultatіv pіslya Venue of auditorskih procedures.

The normative number 9 is not pogobacheno krepodnogo planunvannya audit. And that's what the proposal of the doctor of economical sciences N. Do-rosh suggests, that the process of planning can be submitted by three stages:

* Alternate planning of the audit;

* Preparation and storage of a fatal audit plan;

* Preparation and storage of audit programs.

The main pittans of the fatal plan audit:

* The auditor's knowledge of the business of the client;

* Розуміння обліку і systems of internal control;

* Визначення ризиків і їхньої суттєвості;

* Apparently, the hour is spent and the procedures are pivot;

* Coordination, kerivnitsvo, suprovid and visual;

* Інші питання.

When pіdgotovtsі zagalnogo plan i prog Audit vazhlivo, nasampered, vivchiti osoblivostі Sistemi buhgalterskogo fіnansovogo oblіku that fіnansovoї zvіtnostі th dati otsіnku Sistemi vnutrіshnogo control.

The audit plan includes:

* Establish a contract for vikonannya audit;

* Зміст аудиторського звіту (висновку), lines of yogo submission;

* Відповідальність аудитора згідно із Law of Ukraine "About auditorship діяльність";

* Відповідальність замовника (клієнта) for submitting a fіnansovuyu звітність;

* The system and form of the accounting financial sector;

* Fіnansovа звітність, використана for the audit;

* Vikonavtsy audit;

* Trivalov auditorskoi perevyrki;

* Budget hour and cost;

* Vpliv audit the Law of Ukraine "About buhgaltersky Obl_k that fіnansovu zvіtnіst in Ukraine", the new plan is the rahunkіv Іnstruktsії schodo yogo zastosuvannya, position (standartіv) buhgalterskogo oblіku that іnshih regulatory and legal i zakonodavchih aktіv;

* Viznachennya naybіlsh importantly етапів і задань аудиту;

* Steps up to the accounting system of the financial and internal control;

* The robot of internal auditors and the scale of the collection;

* Suitability and the auditor's audits;

* Uvovi, scho vimagayut osoblivvoї uvigi (mozhlivist pardon, deception tochno);

* Auditory rizik;

* Zaluchennya ekspertiv.

Objectives of audit can be:

* Сновновницькі (установчі) the documents (the statute, license, patent тощо);

* Formulation of the statutory (solitary) capital;

* Наявність і використання крединих ресурсів;

* Non-revolutary activists (basic zasobi, intangible activists, investments);

* Store (vibronichi stock, ready products, coma);

* Koshti (kasa, rahunki in banks, short-line vekselі, інші activі);

* Vladniy kapital (statutory, passive, dodatkovy, reserve, non-melting capitals);

* Довгостростроіі й поточні збов'язання;

* Vitrati, reach, financial results.

The plan of auditors' revision of the gospodarno-finance and dairy enterprise "Mayak" was filed below.

In addition, the program is stored for the audit of the gospodarno-fіnansovoї діяльності фірми "Маяк".

Складені plan auditor погоджує з керівництвом фірми "Маяк" для координації взаємних дій.