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Audit - Usach B.F.

Topic 8. AUDITORS OF ROBOCHI DOCUMENTS

8.1. UNDERSTAND TA CLASIFICATION ROBOCHOЇ DOCUMENTATION

Do Law of Ukraine "About auditorship diyalnist" navit not zgaduєtsya about the order of storing robotnyh documents auditor i vedennya auditorskogo dossier. Qiu glade in the national standard of auditing N ° 6 "Documentary registration of auditorial revision". At the international auditor standards, such nonsense is the position of the schododel of auditor's robot documents and the methodology of storing them with auditory fairs. Confidentiality.

Documents of the auditor are attached to the auditor's records, the auditor's records are recorded, the scheduling hour is completed, the preparation is carried out, the document is dated, and the document is documented, information is received from the audit process, and the audit is received by the auditor for the testimony.

Documentary registration of auditors' commissions to be stored in two copies of the documentation - robochoi piksumkovo.

In vischezgadanomu normative No. 6, it is necessary to approximate the order of the formalization and documentation of the auditor's documentation.

The auditor's office is to keep the documents in the register, I will take the receipt of the result for the results of the auditor's revision, and I will be put in the base of the auditor's file.

Until the documentary documentation is included, the information, the yak on the auditor's eye, is important to ensure that correctly the auditor's revision of the document and the approval of the entry into the auditor's file. Robocha auditorskaya dokumentatsya can be arranged in the form of standard forms і tables on papieri abovedo on електронних носіях інформації або на відеоплівці. Pіd hour of the plan and that of the audit of the robot documentary допомагає краще здійснювати аудиторську перевірку та контроль засім її здійснення. In the case of robot documentation, the result of auditor's expertise, vikonaniy for pidstverdzhennya priinyatih auditorskih rishen.

Підсумкова документація складається з аудиторського висновку та документації, яка передається замовникові перевірки. Auditor's writing is a binding component of the paper documentation.