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Audit - Moustache BF

13.4. AUDIT AKTSІONERNIH TOVARISTV

Law of Ukraine "About pіdpriєmstvo i pіdpriєmnitsku dіyalnіst" regulyuє robot aktsіonernih of companies. Aktsіonerne tovaristvo stvoryuєtsya on osnovі Statute i zdіysnyuє his dіyalnіst vіdpovіdno to sedate zakonodavstva that ustanovchih normativіv.

Rozmіr statutory kapіtalu, vartіst odnoї aktsії, spіvvіdnoshennya Just i privіleyovanih aktsіy viznachayutsya Zborov aktsіonerіv i have fіksuyutsya statutі tovaristva that reєstruyutsya Reigning in organs. Tom zmіni have statutory kapіtalі toil zatverdzhuvatisya on Zborov aktsіonerіv reєstruvatisya i have that same state-sponsored organі.

Vneskami have statutory kapіtal shaping can Buti groshі, Paper the tsіnnі, nematerіalnі assets, patents, brokerskі Georeferencing, lіtsenzії, koristuvannya rights to natural resources, in addition chislі konfіdentsіyna i Intelektualna vlasnіst, osnovnі zasobi toscho. W urahuvannyam vischezaznachenogo auditor slіd z'yasuvati, chi is not zavischena otsіnka aktivіv aktsіonernogo tovaristva scho Mauger vplinuti negatively on fіnansove kontragentіv encampment.

Dwellers perevіriti factuality nayavnіst tsіnnostey, zarahovanih have statutory kapіtal aktsіonernogo tovaristva, slіd porіvnyati danі opisіv, triptych іnventarizatsіynoyu otsіnyuvalnoyu komіsієyu, іz records on rahunkah 46 "unpaid kapіtal" 40 "statutory kapіtal" that s danimi buhgalterskih zvіtіv.

Auditor takozh perevіryaє pravilnіst peredavalnogo balance, hinged on the date reєstratsії Statute aktsіonernogo tovaristva. And vartіst realіzovanih to reєstratsії Statute aktsіy Got Booty vіdobrazhena on okremomu rahunku; pіslya reєstratsії Statute stink zarahovuyutsya in repayment zaborgovanostі sovereign pіdpriєmstva for peredavalnim balance zarahovuyutsya i have statutory kapіtal. INSHI Costa od sale aktsіy pererahovuyutsya budget abo Fund sovereign lane.

Perevischennya vartostі realіzovanih aktsіy over їh nomіnalnoyu vartіstyu Je zasnovnitskim (fundatorskim) abo emіsіynim, income yaky Mauger Buti vikoristano on kompensatsіyu rіznitsі, stvorenoї at mozhlivіy realіzatsії aktsіy for vartіstyu nizhche nomіnalnoї, abo on stvorennya INSURANCE rezervіv.

Aktsіonerne tovaristvo stvoryuє backup kapіtal on pokrittya mozhlivih zbitkіv.

Krіm, the auditor perevіryaє dotrimannya order Key infrastructure, zberіgannya th oblіku aktsіy. Suma vidanoї abo povernenoї aktsії cutaneous aktsіoneru Got pіdtverdzhuvatisya pributkovim abo vidatkovim kasovim warrant.

Auditor znayomitsya s analіtichnim oblіkom tsіnnih paperіv, de stink vrahovuyutsya of species (aktsії, oblіgatsії) mіstsyami zberіgannya, materіalno vіdpovіdalnimi special, bills (serіyami i numbers).

For the kinds of Je prostі th privіleyovanі aktsії, and for kategorіyami - іmennі minutes on pred'yavnika.

Auditor z'yasovuє, chi obґruntovano rіshennya about Key infrastructure aktsіy, yak Got Booty priynyate zasnovnikami aktsіonernogo tovaristva abo zagalnimi Zborov aktsіonerіv. Tacke rіshennya viznachaє rozmіr statutory kapіtalu emіtenta, Meta Key infrastructure aktsіy, the bag emіsії i nomіnalnu vartіst aktsіy, rows i order pіdpiski on aktsії i viplati divіdendіv. Key infrastructure aktsіy Got Booty zdіysneny tіlki in obsyazі announced statutory kapіtalu. And sales at aktsіy їh Key infrastructure for tsіnoyu nizhche nomіnalnoї abo for pokrittya zbitkіv zaboroneno.

The auditor responsible vpevnitisya in pravilnostі vіdnesennya vidatkіv on vіdpovіdnі rahunki virobnichih cost (s vitrati rozmіschennya tsіnnih paperіv, Zi zdіysnennya pіdpiski, payment poslug notarіalnih offices, yuristіv toscho). Organіzatsіynі vidatki, SSMSC pіdlyagayut vіdshkoduvannyu aktsіonernim tovaristvom, toil Buti vіdobrazhenі on yogo yak balansі vidatki maybutnіh perіodіv and potіm spisuyutsya on rahunki costs i vitrat obіgu.

The auditor slіd perevіriti pravilnіst rozrahunku divіdendіv, Poshtova perekazіv i platіzhnih vіdomostey on viplatu zarobіtnoї pay. For tsogo slіd vrahuvati, scho at rozrahunku divіdendіv bag of pure pributku, spryamovanogo on їh viplatu, vіdnosyat іz serednozvazhenoї quantities statutory kapіtalu for vіdpovіdny perіod. Krіm of pid hour perevіrki dohodіv rakhunok for sale aktsіy, oblіgatsіy that іnshih tsіnnih paperіv auditor responsible vpevnitisya in pravilnostі rozrahunku i pererahuvannya podatkіv s pributku budget vіdpovіdno to chinnih normative dokumentіv.

Entries on the currency rahunkah aktsіonernih tovaristv toil in West іnozemnіy valyutі rozrahunkіv i platezhіv, of course pererahovanіy Natsіonalnogo Bank of Ukraine, at the date of scho vplivaє vipisuvannya rozrahunkovih dokumentіv. And kursovі rіznitsі in the currency rahunkah aktsіonernih tovaristv and takozh s operatsіy in іnozemnіy valyutі vіdnosyat to Vlasnyi kapіtalu.

Slіd mother on uvazі scho pіslya derzhavnoї reєstratsії aktsіonernogo tovaristva s obmezhenoyu vіdpovіdalnіstyu yogo statutory kapіtal in sumі provedenoї pіdpiski on aktsії vіdobrazhayut in oblіku on kreditі rahunka "statutory kapіtal" in korespondentsії s rahunkami:

* S oblіku koshtіv - for the amount of koshtіv, making personages, scho pіdpisalisya on aktsії at the time derzhavnoї reєstratsії;

* "Osnovnі zasobi" - on vartіst vneskіv to pay vartostі budinkіv, ustatkuvannya;

* "Nematerіalnі assets" - on the right vartіst vneskіv koristuvannya land, water toscho;

* S oblіku virobnichih zapasіv - Adding to vartіst sum to pay sirovini, materіalіv;

* "Unpaid kapіtal" - on the bag, scho not made a special, SSMSC pіdpisalisya on aktsії to time derzhavnoї reєstratsії.

Pid hour audit narahuvannya divіdendіv teaching wilted tovaristva roblyat recording debetі rahunka 443 "Prybutok, vikoristany in zvіtnomu perіodі" th kreditі rahunka 67 "s Rozrahunki uchasnikami".

And narahuvannya divіdendіv od uchastі in aktsіonernomu tovaristvі pratsіvnikam tsogo tovaristva Auditor perevіryaє on debetі rahunka 443 "Prybutok, vikoristany in zvіtnomu perіodі 'i kreditі rahunka 66" s Rozrahunki pratsі Pay ".