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Audit - Moustache BF

11.3. AUDIT KOROTKOSTROKOVIH KREDITІV the I stitched POZIK

Obl_k rozrahunkіv leads to rahunku 60 "Korotkostrokovі poziki" in natsіonalnіy that іnozemnіy valyutі bankіv for loans, lines yakih not Povernennya perevischuє dvanadtsyati months at Dachi s balance sheet, the one for pozikami, termіn repayment yakih minuv. For tsogo loan rahunka vіdobrazhayutsya sumi obsession kreditіv for debit - repayment of that translated to dovgostrokovih zobov'yazan in razі vіdstrochennya kreditіv (pozik).

Credit dogovіr ukladayut Bank shall establish i pіdpriєmstvo; in nomu peredbachaєtsya ob'єkt kredituvannya, minds obsession i Splat pozik, protsentnі pay rates in the credit line, on SSMSC vidayutsya poziki. Now widely vikoristovuєtsya komertsіyne kredituvannya, if zdіysnyuєtsya realіzatsіya tovarіv minds rozstrochki for payment.

Auditor zdіysnyuє analіz fіnansovogo will pіdpriєmstva, kontrolyuє dotrimannya strokіv platezhіv, svoєchasnіst Splat komertsіynogo loan. Komertsіynі loans pіdpriєmstvo pokrivaє for rakhunok Vlasnyi werewolf koshtіv, іnshih Jerel and takozh for rakhunok bankіvskogo loan. Zavdannya auditor - perevіriti zakonnіst obsession i vikoristannya bankіvskih kreditіv for tsіlovim priznachennyam, svoєchasnіst repayment їh.

Perevіryayuchi record in Golovnіy knizі th balansі auditor z'yasovuє, yakimi views pozik koristuvalos pіdpriєmstvo. For perevіrki dotrimannya order kredituvannya, decorated pozik that їh repayment auditor keruєtsya Іnstruktsієyu number 3 about vіdkrittya rahunkіv banks have natsіonalnіy i іnozemnіy valyutі, zatverdzhenoyu Pos thanes Pravlіnnya NBU od 27. 05. 96 number 121.

Audit of credit operatsіy dotsіlno provoditi for species pozik (kreditіv) - pid trade, goods seasonal nagromadzhennya on timchasovі require toscho.

For danimi balance i records in reєstrі analіtichnogo oblіku auditor vstanovlyuє, chi vikoristovuvalasya pozika for tsіlovim priznachennyam. Auditor perevіryaє pravilnіst vіdomostey about zabezpechennya Vidanov pozik, nayavnіst Vlasnyi werewolf koshtіv in inventory, povnotu vikoristannya pozik on timchasovі require pid normativnі reserves materіalnih tsіnnostey. Osoblivіy perevіrtsі pіdlyagayut Fakti viniknennya prostrochenoї zaborgovanostі at tsomu vstanovlyuyut reason, the bag zbitkіv od Splat protsentіv for pіdvischenoyu rates, perevіryayut efektivnіst zahodіv schodo stitched pozik repayment, s rehabilitation fіnansovogo will pіdpriєmstva.

The main reason for viniknennya prostrochenoї zaborgovanostі Je nevikonannya plan turnover, torn down pozichalnikami dogovіrnih zobov'yazan, zatovaryuvannya toscho. Perevіrku Credit operatsіy zdіysnyuyut parallel s analіzom vikonannya plan turnover i'm trademark zapasіv.

Je types torn down on until zabezpechennya beztovarnih rahunkіv at kredituvannі pid rozrahunkovі document in dorozі nekreditovanih inventory materіalnih tsіnnostey, netochnі vіdomostі about warehouse trademark zapasіv seasonal nagromadzhennya.

Yakscho pid pіdpriєmstvo gained poziku Flea seasonal zberіgannya, dotsіlno zvіriti scrip factuality zalishkіv tovarіv seasonal zberіgannya s danimi, filed at the bank.