After all the necessary verification procedures, the auditor estimates the completeness and quality of the fulfillment of all the paragraphs of the general plan and the audit program.
The auditor is obliged to make an opinion on the accuracy of the accrued wages reflected in the financial statements, which shows that the check was conducted in accordance with the "Regulations on accounting and reporting in the Russian Federation", describes the results and reveals possible disadvantages and violations. The maximum allowable level of possible distortion of individual financial indicators is about three percent.
The audit conclusion is the official document that contains:
Title of the document;
Name of the addressee (owner or board of directors);
Information about the auditor (organizational and legal form, name or surname, name, patronymic, location, number and date of certificate of state registration, number and date of issuance of a license for auditing activities and its validity period, membership in an accredited professional Association);
Information about the audited person (organizational and legal form, name, location);
The introductory part (the composition of the proven financial statements of the audited person, indicating the reporting period);
Analytical part (description of the volume and accuracy of reporting);
The date of the audit (when the audit is completed);
Signature auditor.
It must be signed by the head of the institution's checked and the person who conducted an audit, indicating the number and duration of its qualification certificate. Signatures are fastening the seal.
Conclusion may contain unconditionally positive opinion, an opinion with a reservation, a negative opinion or refusal to express an opinion.
In unconditionally positive audit conclusion, the auditor's opinion on the accuracy of the accounting reporting of the economic entity is expressed in such a way that the prepared statements provide in all significant aspects the reflection of assets, liabilities and financial results for the verifiable period based on regulatory acts regulating accounting and reporting in the Russian Federation.
The conclusion of an auditor containing an opinion with the reservation means that the accounting statements are prepared in accordance with regulatory acts, with the exception of certain circumstances.
The audit conclusion with a negative opinion shows that due to certain circumstances, the prepared accounting reporting does not comply with regulatory acts regulating accounting and reporting in the Russian Federation.
The refusal of an expression of opinion takes place in cases where the restriction of the audit volume is so substantially and deeply that the auditor cannot obtain sufficient evidence and, therefore, is not able to express the opinion on the reliability of financial (accounting) reporting.
The opinion of the audit company should be expressed so that all its form and content are obvious.
Report auditorexecutive body of the Interdistrict Inspectorate of the Federal Tax Service No. 9 in the Novgorod region
There is no license for general audit.
The audit was conducted due to the unplanned replacement of the post of chief accountant.
The auditor was checking the accounting of payroll calculations in the tax inspection selectively for the 2nd quarter.
When planning and conducting an audit of remuneration, the state of internal control is considered.
The auditor considered the state of internal control solely in order to determine the amount of work necessary for the formation of the audit report on the reliability of reflection in the accounting statements of remuneration. The work done in the process of audit does not mean conducting a complete and comprehensive inspection of the internal control system in order to identify all possible flaws.
There were no serious violations of the established procedure for accounting, which could significantly affect the accuracy of data on labor remuneration reflected in the financial statements.
The correspondence of a number of financial legislation committed by the inspection of financial and economic operations was tested exclusively in order to obtain sufficient confidence that the information reflected in the accounting reporting does not contain significant distortion. However, the purpose of the audit of remuneration was not to express the opinion on the full compliance of the activities of the institution by law. Therefore, I do not express this opinion.
The audit was conducted in accordance with the Regulations on accounting and financial statements in the Russian Federation approved by the Ministry of Finance on July 29, 1998 No. 34. The audit was planned and was carried out in such a way as to obtain sufficient confidence that the accounting statements in terms of wage did not contain significant distortion. Audit included an inspection on a sample basis of confirmations of numerical data and explanations contained in labor accounting reporting. The audit provides enough grounds in order to express the opinion on the accuracy of the accounting statements in terms of wages. As a result of the inspection, there were small errors in the jurisdiction and design of primary documents (in the personal accounting card, the graph was not always filled out of the presence of dependent workers, in connection with this error in the holding of income tax).
The results of the inspection show that the financial and economic operations carried out, in all significant relations, in accordance with the law.
In connection with the identified violations of the Organization, it is recommended to strengthen the internal control system, and in particular on verifying the rules and procedures for the preparation of primary wage documents, as well as conduct control to prevent errors in all sections of accounting.
To do this, you need to create an order to establish a commission for verifying the correctness, timeliness and accuracy of primary accounting documents.
In the process of the audit, no facts were found, of which it would be possible to conclude on the inconsistency of the internal control system of the tax inspectorate scale and nature of its activities. There were no serious violations of the established procedure for accounting, which could significantly affect the accuracy of data on labor remuneration reflected in the financial statements.
The audit was planned and was carried out in such a way as to obtain the confidence that the accounting statements in the field of wage did not contain significant distortions. Audit included a selective verification of confirmations of numerical data and explanations contained in labor accounting reporting. As a result of the inspection, small errors were discovered in the jurisdiction and design of primary documents, errors in the calculations. Despite this, the audit conducted has enough grounds for expressing the opinion of the accuracy of the accounting statements in terms of wages.
Along with checking the calculations on payment, work is important to improve the organization of this section of accounting. The auditor was offered the following activities to improve labor accounting and payment:
timely processing of primary documents for paying off payroll with the help of their timely receipt to centralized accounting;
use of unified forms of documents;
improvement of personnel accounting by using the automation and application of personnel accounting programs;
the management of the institution was invited to strengthen the internal control of the organization's financial accounting, to monitor changes in the legislation of regulatory taxation.
The actions of the auditor in the event of the detection of accounting distortions to them are defined in the auditor's auditor's audit standard when identifying accounting distortions. " Accounting accuracy recognizes an incorrect reflection and presentation of accounting data due to violation of the established rules of its organization and maintenance. Distortion can be both deliberate and unintentional.
The auditor on the identified accounting distortions assesses their influence on the accuracy of reporting in all material relations, as well as how effective the internal control system that prevents the emergence of various violations.
The collected evidence as a result of arithmetic calculations, verification of documents, tracing, oral survey is reflected by the auditor in its working documents. The audit conducted by the audit organization must necessarily be accompanied by documenting, that is, the reflection of the information received in the working documentation of the audit. In the Russian Federation, the requirements for its preparation are established in the federal rule (standard) of the audit activity No. 2 "Documentation of Audit". This standard defines the general principles of documenting audit, the requirements for the form and content of working documentation, the procedure for the preparation and storage of working documentation. The audit documentation must be prepared in such a way that an experienced auditor, which has not yet been attributed to this audit, could evaluate the nature, time and volume of the audit procedures performed; the results of audit procedures and audit evidence obtained; Significant questions that have arisen during the audit and the results of their consideration.
The nature of audit procedures;
Values \u200b\u200bof risk of substantial distortion;
Degree of judgment required when performing work and evaluation of results;
The values \u200b\u200bof the audit evidence obtained; - character and degrees of detected inconsistencies;
The applied audit technique and tools used. The auditor must draw up working documents in a fairly complete and
detailed form necessary to ensure a general understanding of the audit. Working documents should be prepared and systematized in such a way as to meet the circumstances of each specific audit and the needs of the auditor during its implementation. Documents for each specific check are stored in folders. Forms, questionnaires, typical letters and appeals developed by the audit organization facilitate the instructions of the subordinate and allow you to reliably monitor the results of the work performed.
In the case of audit audits for a number of years, some working documents (folders) files may be attributed to the category of constants updated as new information arrives, but the remaining are still significant, in contrast to current audit files that contain information relating to Mainly to the audit of a separate period.
The auditor establishes appropriate procedures to ensure the confidentiality, the safety of working documents, as well as for their storage for a sufficient period of time, based on the features of the activity of the auditor, legislative and professional requirements. Working documents are the property of the auditor. Although some of the documents or excerpts of them can be provided to the audited person at the discretion of the auditor.
According to the results of the compulsory audit, auditing organizations are required to prepare and provide the addressing written information to the management of the verifiable economic entity on the results of the audit. TORGOVAGE DOMES AVAUDIOCENTR LLC is subject to compulsory audit. When concluding a contract with an audit organization, it should be provided for the preparation of written information to join a specific addressee. An analytical report and written information on the results of a mandatory audit for 2008 were prepared for the founders of Trading House, on the results of the compulsory audit of 2008, the results of the audit procedures listed in the audit program identified by the compliance of analytic synthetic accounting data, the description of the identified errors, What this error led and given recommendations for their elimination.
The data contained in the written auditor's written information is given in order to lead to the leadership of the audited organization of information about deficiencies in accounting records, accounting and internal control system, which can lead to significant errors in accounting. Written information on the results of an audit of sales in the Torgovy House of AvtoAudiocenter LLC for 2008 is presented in Appendix 9. \\,
The audit organization is obliged to indicate an auditor in the written report all the economic life of the economic entity of errors and distortions that have or may have a significant impact on the accuracy of the accounting reporting. In addition, in the written report of the auditor, any information relating to the audit and the facts of the economic life of the economic entity, which the auditor deems appropriate.
The written report of the auditor cannot be considered as a complete report on all existing shortcomings, since it contains only those that were discovered during the audit process.
A report on the results of the audit must be issued in accordance with the requirements of the Federal Rule (Standard) of the Auditing N 22 "Message of information obtained from the audit results, the management of the audited entity and representatives of its owner" and the intra-reported standard "Formation of the report on the results of the audit". The report is drawn up according to the results of audit tests based on audit conclusions for each section of the audit program, documented in working documents.
The written report of the auditor is preparing during the inspection and is submitted to the head or owner of the organization at the final stage. The written report is a confidential document and can only be transferred:
A person who has signed an agreement on audit;
A person directly specified as a recipient of a written report in the contract;
To any other person in case of written guidelines for the audit organization of the person who signed the contract.
Separate questions of the written report of the auditor may be discussed verbally during the inspection. According to the results of the audit inspection, a preliminary version of the written report can be prepared in agreement with the management of the organization. If in the preliminary version of the written report contained comments that are essential, in the final version of the written report, it is necessary to evaluate and analyze the corrections made by the employees of the organization.
Having studied a preliminary version of the written report of the auditor, the management of the subject of the subject may decide to make corrections to the accounting statements. In order for the audit organization to make sure that the necessary corrections in accounting are made, the organization should provide the auditor with a new version of the accounting reporting, the operating statement, as well as a list of correctional accounting records.
The report is signed by all experts involved in the audit, the head of the audit organization, is registered in the logging log and is sent to the audited person.
When conducting an audit check for the sale of the trade organization Trade House of the Avtoage Center for 2008, non-essential disorders were revealed, the value of which is significantly less than the level of materiality. The discrepancy of the procedure for conducting sales of sales from the requirements of regulatory documents is insignificant. The identified errors and violations do not affect the accuracy of the accounting reporting of the organization for 2008
It is recommended to make corrections in accounting and reporting on identified violations in a timely manner. If the organization will not be eliminated by violations and comments noted during the audit, then the control bodies may submit to the organization of penalties provided for by the current legislation.
Thus, the audit must be carefully planned. The plan and audit program allow you to control the process of checking and time budget. To identify errors, the auditor should be assessed by the internal control system of the Organization and the level of materiality is calculated, on the basis of which opinions are expressed on the materiality of the identified distortions of accounting reporting. During the audit, work documents are drawn up, which are fed to the folder for each client and serve as a basis for writing an auditor's report. Conclusions and offers
INas a result of studying the topic of the theme work, it was established that the trade is a branch with a complex multifaceted structure. There are different types, forms of trade, different from each other not only which product is sold, by whom it is sold and bought, but also sales, ways of paying purchased goods and its delivery to customers, forms of ownership for the goods sold and the main means of trade organizations, methods organization of trade processes, management of them. Currently, wholesale shopping centers, television trade and trade over the Internet received widespread.
The most important function of management activities of the enterprise is properly organized accounting of the movement of goods and their assessment. The work reveals the concept of goods from various points of view: economic, accounting, tax, civil and from the point of view of the Customs Code of the Russian Federation. The assessment of goods at the time of recognition in accounting and write-off is described. So when the goods are gaining, they should be reflected in the appropriate estimate, according to which they will be listed in warehouse and accounting. Under the evaluation of goods is understood as the cost of which they come (or are written off) in accounting registers. According to paragraph 6 of the Regulation on accounting "Accounting for material and production reserves" (PBU 5/01), as well as clause 80 of methodological instructions on accounting of logistical reserves No. 119n, goods can be taken to account on the actual cost or at discount prices. When selling goods on sale and other disposal, their assessment of a trading organization should be made in one of the following methods: at the cost of each unit; average cost; At the cost of the first time to purchase goods (FIFO method).
Timely and correct reflection in sales registration is impossible without documenting this process. And first of all, for the successful achievement of a trade enterprise, the main goal of its activities is to extract the profit, is a legally competently compiled treaty. The incorrectly composed agreement may lead to problems not only in civil-law, but also in the taxation of transaction operations.
Enterprises, guided by the rules for conducting journals of accounting and invoices of invoices, books of purchases and books of sales in value added tax calculations, approved by the Decree of the Government of the Russian Federation of 02.12.2000 No. 914 (as amended from 11.05.06. № 283), are obliged to compile invoices, to keep accounting an invoice, a book of sales and a book of purchases on established forms. The invoice is compiled by the provider in the name of the buyer and gives the right to test (reimbursement) amounts of value added tax by buyers after the gaining goods.
Violation of reasonable deadlines for the provision of documents accompanying the design of the contract of sale can lead to missed benefit or other consequences. For example, the buyer will not have time to present a tax on the value added on acquired values \u200b\u200bto reduce payments to the budget, which will eventually become a subject for a trial.
By the decision of the State Statistics Committee of Russia dated December 25, 1998 N 132 approved by the unified forms of primary accounting documentation for trading operations agreed with the Ministry of Finance and Ministry of Economy.
On the example of the object of the study of the Torgovy House of the Audio Center, the second chapter covered sales of sales sales. To implement this task, the accounting policy of the trading enterprise, the work plan was first studied.
Carrying out the sale of goods to buyers, LLC "Trading House Auto Audiocenter" receives income and carries appropriate expenses related to obtaining data from expenses. The accountant of this trading industry reflects in accounting and accounting reporting income and expenses, guided by the following accounting standards:
The Regulation on accounting "Revenues of the Organization" of PBU 9/99, approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.99 No. 32N;
Regulations on accounting "Organization's expenses" of PBU 10/99, approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.99 No. ZZN;
The Accounting Regulation "Accounting Reporting of the Organization" of PBU 4/99, approved by the Order of the Ministry of Finance of the Russian Federation of 06.07.99 No. 43N;
Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n "On the forms of Accounting Reports".
When selling goods on sale and other disposal, their assessment in LLC Trading House Auto Audio Center is made by one of the following methods:
Upon vacation cars at the cost of each unit;
On vacation of auto audio equipment and other material and industrial goods for medium cost.
The tax accounting of this enterprise uses similar methods for evaluating goods.
Registration and accounting of the sale of goods in the Torgovy House of Avtoudiocenter LLC depends on the method of calculating the acquired goods adopted between the buyer and the seller. With wholesale deliveries, both cash receipts on the cash desk and the transfer of funds are non-cash to the current account. Such methods of payment for goods by buyers are possible: by prior payment and subsequent. In turn, the subsequent payment can be made at a time, with payment in installments. With new clients, Torgovy House Auto Audio Center concludes agreements with the condition of preliminary payment, and with regular customers the payment time is established in specific conditions and can be 14 days or 30 days from the moment of shipment of goods. Trading House Avtoage Center for accounting is recognized as a sales revenue based on the transaction price as goods (works, services) and the buyer of the shipment documents are shipped. Revenue is determined by the addition of the cost of goods, indirect taxes included in the price, and overhead costs (administrative expenses and sales costs), as well as scheduled profit from sales.
For the purpose of determining the financial result, trading organization income should be reduced to the amount of the costs of them (expenses incurred in order to extract these income) - this is the principle of compliance with income and expenses. Therefore, important importance is acquired by the cost of sale.
Reduce the laboriousness of accounting, insure against arithmetic errors and to comprehensively analyze the accumulated information on sales of a trading enterprise allow software tools. In LLC Trading House Auto Audiocenter, accounting is conducted on an automated form of accounting using computer equipment and an accounting program "1C: Accounting" version 8.
In the third chapter of the thesis, the procedure for conducting an audit of sales in the Torgovy House of Avtoadocentre LLC was considered. According to the Federal Law "On Audit Activity" of 30.12.08, No. 307-ФЗ Trading House of Avtoage Center is subject to a mandatory audit for 2008 at the audit planning stage, the level of materialization is evaluated, the internal control system is estimated for the rational use of the budget. The time has been prepared by the audit program.
During the verification in accordance with the developed audit program
violations were identified in taking into account the reflection of the sale of goods and
writing off costs for sale. For example, when receiving an advance in accounting LLC
"Trading House Auto Audiocenter" did not make and did not register in the book
sales invoice for the resulting advance payment. This operation led to the shock value of the value added tax to be paid to the budget for the first quarter of 2008 by 8314.78 rubles.
The discrepancy is identified in accounting for sale expenses, namely, in accounting transportation costs. In order to account on the accounting policy, LLC Trading House Auto Audiocenter, it was written that the cost of delivery of goods is taken into account in the cost of selling expenses on account 44.1.3 coming on the products sold. In fact, the amounts taken into account on this account were completely debited at the end of the month to account 90.7 "Sale expenses."
When conducting an audit check for the sale of the trade organization Trade House of the Avtoage Center for 2008, non-essential disorders were revealed, the value of which is significantly less than the level of materiality. These comments and recommendations for eliminating errors in accounting were reflected in the written report. List of used literature
I. Regulatory and legal materials:
1. Civil Code of the Russian Federation: Parts First, Second and Three. - Moscow: Omega-L Publishing House, 2007. - 476 p. - (Codes of the Russian Federation).
2. Tax Code of the Russian Federation. Parts first and second. - M.: TK Velby, Publishing House Prospekt, 2007. - 656 p.
3. Customs Code of the Russian Federation. - M.: Prospekt, 2008. - 272 p.
4. Federal Law "On Accounting". - Moscow: Omega-L, 2006. - 16 p. - (laws of the Russian Federation).
5. Chart of accounting accounts for financial and economic activities of organizations. - 2nd ed., Act. - M.: Publishing House Omega A L, 2005. - 128 p. - (regulatory portfolio of the accountant).
6. Regulation on accounting "Accounting for material and production reserves" (PBU 5/01), approved by the Order of the Ministry of Finance of the Russian Federation of June 9, 2001 No. 44N.
7. Regulation on accounting "Organization's revenues" (PBU 9/99), approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 32n.
8. Regulation on accounting "Organization's expenses" (PBU 10/99), approved by order of the Ministry of Finance of the Russian Federation from 6m. 1999.№33N.
9. Methodical instructions on accounting records of material and industrial stocks. Approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n - accounting reform: Collection of documents. -M.: Omega-L, 2007. - 432 p.
II. Special literature:
10. Agafonova M.N. Accounting in wholesale and retail trade and
document work / M.N. Agafonova. - M.: Grossmedia, 2006. - 704 p. - ISBN.
5-476-00184-0 P.Astakhov V.P. Accounting (Financial) Accounting: Tutorial. Edition
6th, recycled and supplemented - M.: ICC "March"; Rostov N / D: ICC
"March", 2005. - 960 p. - (Series "Economics and Management).
12. Belov A.A. Accounting. Theory and Practice: Textbook / A.A. Belov, A.N. Belov. - M.: Eksmo, 2006. - 624 p. - (Higher Economic Education).
13. Accounting in trade: Tutorial / Ed. M.I. Bakanova. - 2nd ed., Pererab. and add. - M.: Finance and Statistics, 2006. - 624 p.
14. Golubkov E.P. Marketing basics: textbook. - M.: Publisher "Finpress", 1999. - 656 p.
15. Dal Vladimir. Explanatory dictionary of the living Great Russian: T. 1-4: T. 4: C-V. - M.: A / O Publishing Group "Progress", "Univers", 1994. - 864 p.
16. Dashkov L.P., Pambukhayan VK Organization, technology and design of trade enterprises: a textbook for students of higher educational institutions. - 7th ed., Pererab. and add. - M.: Publishing and trading corporation Dashkov and K 0, 2006. - 520 p.
17. Zhukov V.N. Accounting for normalized commodity losses / V.N. Zhukov // Accounting. - 2008. - № 18. - P. 45-49.
18. Klimova MA Document proof as a means of legal registration of economic operations / M.A. Klimova // Library "Russian Newspaper". - 2008. - № 2. - P. 3-176.
19. Kondrakov N.P. Accounting: Tutorial. - M.: Infra-M, 2006.- 592 p. - (Higher education).
20. Korosko V.I. Economy of urban economy: studies. Manual for studies Higher. studies. institutions / V.I. Korotko. - M.: Publishing Center "Academy", 2006. - 160 p.
21. Kulaeva N.S. Definition of revenue from the sale of goods in accounting / N.S. Kulaev // All for an accountant. - 2007. - № 6. - P. 14-21.
22. Economy Course: Textbook / Ed. B.A. Rezberg. - 4th ed., Pererab. and add. - M.: Infra-M, 2003. - 672. - (Series "Higher Education").
23. Moravitsky N.K. Accounting: textbook / N.K. Moravitskaya, G.I. Lukyanenko. - 2nd ed., Pererab. and add. - M.: Knorus, 2009. - 576 p.
24. Nerush Yu.M. Logistics: Textbook for universities. - 3rd ed., Pererab. and add. - M.: Uniti-Dana, 2004. - 495 p.
25. Nikonova I.Yu. Formation of information on income, expenses and financial results / I.Yu. Nikonova // Accounting. - 2007. - № 11.-S. 75-76.
26. Pankratov F.G. Commercial activity: textbook. - 9th ed., Pererab. and add. - M.: Publishing and trading corporation "Dashkov and K °", 2006. - 504 p.
27. Parfenov K. Accounting for income and expenses and financial expenses / K. Parfenov // Accounting and banks. - 2007. - № 11. - P. 32-34.
28. Pisarenko A. Accounting for sale / a. Pisarenko // Financial newspaper (regional release). - 2003. - № 31. - P. 27-35.
29. Podolsky V.I. Audit: Textbook for universities / V.I. Podolsky. - 3rd ed., Pererab. and add. - M.: Uniti-Dana, 2003. - 583 p.
30. Pyats M.L. The concept of "sales" and "implementation" in accounting and tax legislation / M.L. Pyats // Accounting. - 2002. - № 10.-S. 51-55.
31. Semenichein V.V. The procedure for determining the costs of commercial organizations / V. V. Semenihin // Financial newspaper. - 2008. - № 34. - P. 5.
32. Semenihin B. On the document flow in the trade organization / V. V. Semenihin // Official materials for an accountant. Comments and consultations. - 2008. - № 15. - P. 24-27.
33. Theory of merchant: studies. Manual for studies media institutions. prof. Education: studies. Manual for teachers of educational institutions NCH. prof. Education / E.Yu. Raikova, Yu.V. Dodonkin. - 2nd ed., Ched. - M.: Publishing Center "Academy", 2004. - 240 p.
34. Merchant. Expertise. Standardization: Tutorial for students of universities, students in economics and management (060000) and commerce (351300) / Ed. V.Ya. Gorphinkel, V.A. Schwardar. - M.: Uniti-Dana, 2006. - 239 p.
35. Trade: Accounting and Tax Accounting / Ed. G.Yu. Kasyanova. -M.: Informcenter XXI century, 2005. - 560 p.
36. Herkina N.A., Khalimenko I.A. Accounting for the return of goods with expiring storage / N.A. Herkina, I.A. Khalimenko // Accounting. - 2008. - № 20. - P. 24-27.
37.Shrör N.G., Soskusken O.I., Terentieva L.F. Accounting in wholesale and retail trade. - M.: Publishing House "Alpha Press", 2005. - 240 s.
38. Enterprise Economy (firms): Textbook / Ed. prof. O.I. Volkova and Doc. O.V. Devyatkina. - 3rd ed., Pererab. and add. - M.: Infra-M, 2004. - 601 p. - (Higher education).
39. Yartseva N.M. Audit: elementary course / m. Yartseva. - M.: Economist, 2003.-254 p.
The order, form and composition of the information provided to the client depends on the type of audit work. If a mandatory audit is held, then the auditor must report the information and representatives of the owner of the audited person in accordance with the requirements of the Federal Regulation (Standard) No. 22 "Message of information obtained from the audit results, the management of the audited entity and representatives of his owner."
Information - This is the information that was known in the course of the audit of financial statements, which, in the auditor's opinion, are simultaneously important for the leadership and representatives of the owner of the audited person in the implementation of control over the preparation of the financial statements of the audited person and disclosure in it. Information includes only those questions that attracted the attention of the auditor. It is not obliged during the audit to develop procedures specifically aimed at finding information that matters to manage the audited person.
The auditor establishes who is a proper recipient of information on the results of the audit from the number of leadership and representatives of the owner of the audited person. TO leadership of the audible person Persons responsible for everyday management of the audited person, as well as the implementation of financial and economic operations, accounting and the preparation of financial statements. Representatives of the owner of the audited person Persons or collegial bodies that fulfill the overall supervision and strategic management of the activity of the audited person, as well as in accordance with the constituent documents, can control the current activities of its leadership, including to appoint or dismiss representatives from the position of representatives of the Supreme Guide.
To determine the persons who need to report information, the auditor is based on its own professional judgment, taking into account the management structure of the audited person, the circumstances of the audit task and the characteristics of the legislation of the Russian Federation, as well as given the rights and obligations of the relevant persons. If, based on the characteristics of the audited person, the auditor cannot determine who is a proper recipient of information, then he needs to coordinate with the client who should communicate information.
The auditor should consider information and report information to manage an audited person, its proper recipients. Such information includes:- the general approach of the auditor to the audit and its volume, informing about any restrictions on the volume of audit, as well as comments on the relevance of any additional requirements for the management of the audited entity;
- choosing or changing the management of the principles and methods of accounting policies that provide or may have a significant impact on its financial statements;
- possible impact on the financial statements of the audited person of any significant risks and external factors that should be disclosed in the financial statements;
- the auditor proposed by the essential corrections of financial statements, both implemented and not implemented by the audited person;
- significant uncertainties relating to events or conditions that can significantly question the ability of the audited person to continue to continuously lead their activities;
- the differences of the auditor with the leadership of the audited person on issues that separately or together may be meaningful for the financial statements of the audited person or audit report, and information on the resolution of disagreements;
- alleged modifications of the audit conclusion;
- other issues that deserve the attention of the representatives of the owner;
- issues, the coverage of which is consistent with the auditor with an audited person in the Audit Agreement.
- only information on the issues that attracted the attention of the auditor are reported;
- the audit of financial statements is not aimed at finding information that is of interest to manage the audited person.
Information should come from the auditor in a timely manner, which allows the appropriate persons to the audited person to quickly take appropriate measures. To do this, it is necessary to discuss the procedure, deadlines and principles of information reports with representatives of the audited person.
You can report information in oral or writing. To the solution, in what form to submit information to influence:- size, structure, organizational and legal framework and technical support of the audited person;
- the nature, importance and features of the information obtained from the results of an audit of interest to manage the audited person;
- existing arrangements between the auditor and the audited person in relation to regular meetings or reports;
- adopted by the auditor forms of interaction with representatives of the owner and leadership of the audited person.
If information is reported orally, then the auditor must be documented in the working documents of this information and the reaction to the recipients of information.
The auditor has the right to pre-discuss with the client's management issues of interest to manage the audited person. If the management of the audited person intends to independently transfer information to interest to manage the organization, representatives of the owner, then the auditor does not necessarily re-report such information.
Any written information is not a replacement for a modified audit report.
With a recurring (agreed) audit, the auditor must analyze whether any information obtained from the results of the previous audit has the value for the authenticity of the current year's financial statements and make a decision to re-inform information to manage the audited person.
Regarding the information obtained by the audit results, the auditor is obliged to comply with confidentiality.
When providing related audit services, conducting an initiative audit, coordinated procedures, the auditor provides the Client to the Party to coordinate the parties. The audit organization can determine the list of documents, the composition, content and procedure for providing them with the client on the results of the work performed in intra-reported standards.
The results of the audit Must be represented in two documents: audit and information obtained by audit results.
Questions of preparation and submission of the audit report are considered in the federal law of 30.12.2008 N 307-FZ "On audit activities" and the federal rule (standard) of the audit activity N 6 "Audit conclusion on financial (accounting) reporting" (hereinafter - Rule N 6) .
Audit report -the official document intended for users of financial (accounting) reporting of audited parties, compiled in accordance with the federal regulations (standards) of audit activities and containing a pronounced in the established form of an audit organization or an individual auditor on the reliability of financial (accounting) reporting of the audited person and compliance His accounting for the legislation of the Russian Federation.
Based on the title definition, separate characteristic features can be distinguished:
1 . Audit conclusion is an official document intended for users of financial (accounting) reporting.
2 . This document is compiled by a certain form.
3 . The audit conclusion contains expressed in the established form of an audit organization on the accuracy of the financial (accounting) reporting of the audited person and compliance with the procedure for conducting accounting on the legislation of the Russian Federation.
4 . The audit conclusion may be unconditionally positive and modified. The latter includes several varieties (with a part attracting part, with a reservation, a negative, refusal to express an opinion).
5. The audit conclusion is public (open).
Under reliability in all significant relationships It is understood as the degree of accuracy of data of financial (accounting) reporting, which allows its users to make the right conclusions about the results of economic activity, the financial and property status of audited entities and to make informed decisions based on these conclusions. To assess the degree of compliance with the financial (accounting) reporting, the legislation of the Russian Federation, the auditor must establish the maximum permissible amount of deviations by determining in order to audit the existence of indicators of accounting and financial (accounting) reporting in accordance with the Federal Regulation (standard) of the audit activity N 4 "Significance in Audit "(appliance. Decree of the Government of the Russian Federation of 01/21/2002 N 696).
The main elements of the audit conclusion are:
Name;
Destination;
Information about the auditor;
Information about the audited person;
The introductory part;
Part describing the audit volume;
Audit date;
Signature auditor.
The audit conclusion should be Addressed to the face provided for by the legislation of the Russian Federation and (or) an audit agreement. As a rule, the audit report is addressed to the owner of the audited entity (shareholders), the Board of Directors, etc. It contains a list of verified financial (accounting) reporting of the audited person, indicating the reporting period and its composition.
It is necessary to incorporate a statement about With responsibility for accounting, the preparation and submission of financial (accounting) reporting is entrusted to the audited person, and the application that the responsibility of the auditor consists only of expression on the basis of an audit of the opinion on the reliability of this financial (accounting) reporting in all significant relationships and accordance with the procedure for conducting accounting on the legislation of the Russian Federation.
Financial conclusion is attached to the audit (Accounting) reporting in respect of which the opinion is expressed and which is dated, signed and fastened to the seal of the audited person according to the requirements of the legislation of the Russian Federation regarding the preparation of such reporting. The audit conclusion and the indicated reporting should be dropped into a single packet, the sheets are numbered, are shown, sealed the seal of the auditor with an indication of the total number of sheets in the package. The audit conclusion is preparing in the number of copies agreed by the auditor and the audited person, but also the auditor, and the audited person should receive at least one copy of the audit conclusion and the attached financial (accounting) reporting. It is necessary to comply with the unity of the form and content of the audit conclusion to facilitate its understanding by the user and help detect unusual circumstances if they appear.
Knowingly false audit - Audit conclusion drawn up without conducting an audit or drawn up by the results of such an audit, but clearly contradicts the content of documents submitted to the audit and considered by the audit organization or an individual auditor during the audit. Obviously false audit report is recognized as only by court decision.
Standard N 6 provides for seven types of audit:
- an audit conclusion with an expression of unconditionally positive opinion;
- an audit conclusion with an expression of opinion with the final part that attracts attention;
- an audit conclusion containing opinion with the reservation due to the limitation of the volume;
- an audit conclusion containing a refusal to express an opinion due to restrictions;
- an audit conclusion containing opinion with the reservation due to disagreements regarding accounting policies and improper metering method;
- an audit conclusion containing an opinion with the reservation due to disagreements regarding the disclosure of information;
- Audit conclusion, containing a negative opinion due to disagreements regarding accounting policies or adequacy of the idea of \u200b\u200bfinancial (accounting) reporting.
Unconditionally positive opinion the following should be expressed when the auditor comes to the conclusion that financial (accounting) reporting gives a reliable idea of \u200b\u200bthe financial situation and the results of financial and economic activities of the audited person in accordance with the established principles and methods of accounting and the preparation of financial (accounting) reporting in the Russian Federation. It contains the following wording: "In our opinion, the financial (accounting) reporting of the organization" YYY "reflects reliably in all material relations on December 31 20 (XX) and the results of financial and economic activities for the period from January 1 to December 31 20 (XX) G. inclusive in accordance with the requirements of the legislation of the Russian Federation in terms of preparation of financial (accounting) reporting (and / or indicate documents that determine the requirements for the procedure for the preparation of financial (accounting) reporting). "
All types of audit conclusions on financial statements, except for unconditionally positive, refer to a modified audit report. They differ from this species only in a part expressing the opinion of the auditor.
The following wording is possible.
Without changing opinions on the reliability of financial (accounting) reporting, we pay attention to the information set out in explanations for financial (accounting) reporting (p. "X"), namely, the fact that the judicial proceedings have not completed between the organization "YYY" (respondent) and The tax authority (plaintiff) on the correctness of the calculation of the tax base for income tax and added value added for 20 (XX) G. The amount of the claim is "XXX" thousand rubles. Financial (Accounting) reporting does not provide for any reserves for fulfilling obligations that may arise as a result of the court decision not in favor of the organization "yyy".
In a part containing an opinion with the reservation due to the limitations of the volume, the following wording is possible.
Conducted audit provides Sufficient grounds for expressing our opinion on reliability in all the significant relations of financial (accounting) reporting and compliance of the accounting procedure for the legislation of the Russian Federation. At the same time, we did not observe the inventory of inventory of inventory as of December 31, 20 (XX) G., since this date preceded the date of bringing us as auditors of the organization "yyy".
In our opinion, except for adjustments (if any), which could be necessary if we were able to check the amount of inventories, financial (accounting) reporting "YYY" reflects reliably in all significant relations financial situation on December 31 20 (XX ) And the results of financial and economic activities for the period from January 1 to December 31, 20 (XX) inclusive.
In a part containing a refusal to express an opinion due to limiting volume, the following wording is possible.
We could not attend With inventory of inventories due to the limitations established by the organization "Yyy" (briefly indicate the circumstances).
We also did not receive sufficient evidence (briefly indicate the reasons) in relation to receivables; revenue from the sale of goods, works, services; accounts payable; retained earnings. As a result of the materiality of these circumstances, we are not able to express the opinion on the accuracy of the financial (accounting) reporting of the organization "YYY" and compliance with the procedure for conducting accounting on the legislation of the Russian Federation.
In a part containing an opinion with the reservation due to disagreement regarding the accounting policies and the improper metering method, the following wording is possible.
As a result of the audit We have established violations of the current procedure for the preparation of financial (accounting) reporting and accounting of accounting, namely: in the composition of non-current assets on page 190 of the accounting balance, the cost of production equipment in the amount of "XXX", thousand rubles, and as part of current assets Page 220 does not reflect the amount of VAT, accounting for the specified equipment, in the amount of "XXX" thousand rubles. Accordingly, according to p. 621 "Suppliers and contractors" is not reflected by payables in front of the supplier in the amount of "XXX" thousand rubles. In our opinion, with the exception of influence on the financial (accounting) reporting of the circumstances set out in the previous part, the financial (accounting) reporting of the organization "YYY" reflects reliably in all material relations on December 31 20 (XX) and the results of financial Economic activities for the period from January 1 to December 31, 20 (XX) inclusive.
In a part containing an opinion with the reservation due to disagreement regarding disclosure of information, the following wording is possible.
In the financial (accounting) reporting of the organization "YYY" does not disclose significant information about ensuring liabilities and payments in the amount of "XXX" thousand rubles. And about leased fixed assets in the amount of "XXX" thousand rubles. In our opinion, with the exception of the circumstances set forth in the previous part, the financial (accounting) reporting of the YYY organization reflects a reliably in all material relations on December 31 20 (XX) and the results of financial and economic activities for the period from January 1 December 31, 20 (XX) inclusive.
In a part containing a negative opinion Due to differences regarding the accounting policy or adequacy of the idea of \u200b\u200bfinancial (accounting) reporting, the following formulation is possible after the description of disagreements.
In our opinion, as a result of the influence of these circumstances, the financial (accounting) reporting of the YYY organization unrelieically reflects the financial situation as of December 31 20 (XX) and the results of financial and economic activities for the period from January 1 to December 31, 20 (XX) inclusive.
Thus, everything is taken by the auditor During the mandatory audit, the actions have one goal - the formation of an opinion on the accuracy of the accounting reporting of an economic entity, which is issued by the relevant audit conclusion. In the audit conclusion in a compressed form, information is provided on the actions of the auditor during the inspection and conclusions to which he came as a result of the audit conducted.
Russian auditors except traditional conclusion Auditor after the end of the audit is a rather voluminous detailed document "Report on the results of the audit of the state of accounting and reporting" (analytical part of the audit report). The federal rule (standard) of the audit N 22 "of the information received by the audit results, the leadership of the audited entity and representatives of his owner is the basis for compiling the analytical part of the audit report.
Analytical part is a report of the audit organization to an economic entity. At the beginning of the analytical part, details of the audit organization are given, then in the report of the auditor, the information is set out by partitions in approximately such a sequence: the name of the inspection object; sources of source information provided for verification; violations established during the inspection; Relevant recommendations for eliminating disorders.
The content of such information in accordance With the federal rule (standard) is more deployed compared with the requirements of the Russian rule (standard) "Written information to the management of an economic entity on the results of the audit". Now information can be submitted in oral and writing, the requirements for the composition of information and others are simplified.
Information is informationwho became a well-known auditor during the audit of financial (accounting) reporting. Such information, according to the auditor, are important for leadership and representatives of the owner of the audited person in the implementation of control over the preparation of reliable financial (accounting) reporting and disclosure in it. Information includes only those questions that attracted the attention of the auditor as a result of an audit. The auditor is not obliged during the audit to develop procedures specifically aimed at finding information that is important to manage the audited person.
The auditor must report information management and representatives of the owner of the audited entity.The leadership of the audited person are persons responsible for the daily management of the audited person, as well as the implementation of financial and economic operations, accounting and the preparation of financial (accounting) reporting (for example, CEO, Financial Director, Chief Accountant). Representatives of the owner of the audited person Areas or collegial bodies that carry out a general supervision and strategic management of the activity of the audited person, as well as in accordance with the constituent documents, can control the current activities of its leadership.
Organizational structure and principles Corporate governance may be different for different audorous persons. This complicates the definition of a circle of individuals to whom the auditor informs information that interests to manage the audited person. The auditor is based on its own professional judgment to determine those who need information to communicate, taking into account the management structure of the audited person, the circumstances of the audit task and the characteristics of the legislation of the Russian Federation.
In cases where management structure The economic entity is clearly not defined or representatives of the owner cannot be strictly allocated in accordance with the terms of the task or the legislation of the Russian Federation, the auditor coordinates with the audited person to whom the information should be reported.
Information message It will be more effective when establishing constructive working relationships between the auditor and leadership or representatives of the owner of the audited person. Such relationships should develop, taking into account compliance with the requirements of professional ethics, independence and objectivity.
The auditor must generalize In information, information of interest to manage the audited person and inform them to properly recipients of such information.
As a rule, such information reflects:
- total auditor approach to conduct an audit, the auditor's concern about any restrictions on the volume of audit, as well as comments on the relevance of additional requirements for the leadership of the audited person;
- selection or change the leadership of the audited part of the principles and methods of accounting policies that provide or may have a significant impact on the financial (accounting) reporting of the audited person;
IN omission influence on financial (accounting) reporting of the audited person of any significant risks and external factors that should be disclosed in financial (accounting) reporting (for example, legal proceedings);
- suggested auditor substantial adjustments to financial (accounting) reporting - both implemented and not implemented by the audited person;
- substantial uncertaintyconcerning events or conditions that can significantly question the ability of the audited person to continue to continuously lead their activities;
- disagreements of the auditor with the manual Audible person on issues that individually or in aggregate may be meaningful to financial (accounting) reporting of the audited person or audit report. The information reported in this regard should include explanations of the importance of this issue and information about whether this issue was allowed or not;
- estimated modifications of audit conclusion;
- others questionsthat are the attention of the representatives of the owner (for example, significant shortcomings in the field of internal control, issues relating to the unscrupulous actions of the leadership);
- questions, lighting which Coordinated by the auditor with an audited person in the Agreement on the provision of audit services (letters about agreement on audit).
If an audit check It is held during the reporting year, the auditor must promptly report information to representatives of the owner and the management of the audited person for prompt adoption of relevant measures.
For the purposes of timely message Information The auditor must discuss with representatives of the owner and leadership of the audited part, the principles and timing of the message of such information. In certain cases, due to the need to solve a urgent question, the auditor may report him before it was coordinated before.
If the audit is carried out At the same time, for example, after the end of the reporting year, the information is reported in the process or after the end of the inspection.
Forms of information message Proper recipients can be presented in oral or writing. To solve the auditor about what form to report information is influenced by:
- the size, structure, organizational and legal form and technical support of the audited person;
- character, importance and features of information obtained from the audit results of interest to manage the audited person;
- existing agreements between the auditor and the audited person in relation to regular meetings or reports;
- adopted auditor Forms of interaction with representatives of the owner and leadership of the audited person.
If information is of interest To manage the audited person, it is reported orally, then the auditor should be documented in the working documents of this information and the reaction to the recipients of information. Such documents may be, for example, copies of the discussion protocols conducted by the auditor with representatives of the owner and the leadership of the audited person. In some cases, depending on the nature, the importance and features of the information, it is advisable that the auditor receives written confirmations from representatives of the owner and leadership to any oral reports on audit issues of interest to manage the audited person.
Usually the auditor is pre-discussing with the manualm Economic entity Audit issues of interest to manage the audited person, with the exception of those issues that are questioned by the competence or decency of the leadership itself. Preliminary discussions with the management of the audited person play an important role to clarify the facts and issues, as well as to enable the management of the provision of additional information. If the management of the economic entity agrees independently (without the participation of the auditor) to report information that is of interest to manage the audited person, representatives of the owner, then the auditor may not be required to re-report this information provided that the auditor is satisfied with the effectiveness and appropriate nature of this information.
The auditor must analyzewhether any information obtained from the results of the previous check is to be important for the accuracy of the financial (accounting) reporting of the current year. If the auditor concludes that such information is of interest to manage the audited person, it may decide to re-inform it to representatives of the owner of the audited person.
Information contained in information, worried, as a rule, confidential. In this regard, the auditor is obliged to fulfill the requirements of the legislation of the Russian Federation and the Code of Ethics of Russia's auditors regarding the confidentiality of information obtained according to the results of the audit. In some cases, when potential conflicts are possible between the ethical and legal obligations of the auditor regarding confidentiality and the requirements for the provision of information, the auditor is advisable to obtain legal advice.
Written information is advisable to compile Not less than two copies. One copy of such information is transmitted to the representative of the audited person specified in the contract, the second instance remains in the audit organization and is included in the overall working documentation of the auditor. Disagreement of the recipient of the written information of the auditor with the content of its final version cannot serve as a basis for refusing to obtain this document.
For transmission of oral information, it is advisable Develop a special form of a working paper "Protocol - coordination of information on the audit results". In this document, information should be systematized and commented on the auditor. The document should provide details that indicate that the management of the audited entity is familiar with the information provided.
Thus, both written and oral information It seems to be an economic entity regularly when conducting an audit. In this case, information may contain both new information and information obtained from the results of the previous check. This is necessary if the auditor believes that this information may be important for the accuracy of the financial (accounting) reporting of the current year. If information is of interest to manage an economic subject, it can be re-presented to representatives of the owner of the audited person. Written information is usually stored in an archive file created by the organization's audio, and as needed can be used for further checks.
After all necessary verification procedures, the auditor must evaluate the completeness and quality of all the points of the plan and the audit program. In addition, it should be systematized and analytical overview of the test results to make an objective audit report.
Systematization of the test results is to bring in a certain sequence of all results obtained. It is fulfilled, as a rule, the head of the brigade of auditors. Data is grouped under the sections of the inspection (accounting of fixed assets, accounting of material and industrial reserves, etc.), and within sections - according to analytical and other features. If necessary, allocate the most significant errors and comments: incorrect accounts, the lack of acquittal documents on operations, violation of tax legislation, etc.
Analysis of the test results is carried out according to the data received and has several goals:
- - analysis of the accounting policy of the enterprise;
- - the correctness of accounting for individual sections and accounts;
- - compliance with tax legislation;
- - Analysis of the financial condition of the enterprise.
Accounting policies are studied in part of its compliance in the methodological, technical and organizational aspects of the requirements of regulatory documents governing the organization of accounting. The most significant aspects are allocated and conclusions are made regarding compliance with the regulations of the accounting policies in the practice of financial and economic activities of the enterprise.
The correctness of accounting is determined by establishing compliance of the actual procedure for designing and reflecting economic operations at the enterprise with the requirements of regulatory acts (laws, instructions, provisions, guidelines, etc.).
A significant place in the course of the inspection occupies an analysis of the correctness of taxes and payments to the budget and extrabudgetary funds. For each tax, the correctness of the calculation of the taxable base, the use of benefits, tax rates, the timeliness of the presentation of settlements and the implementation of payments is established.
An analysis of the financial situation of the enterprise is carried out according to its accounting reporting (balance, income statement, etc.).
According to the results of the inspection, the auditor is recommended along with the obligatory submission to the audit client prepare also written information (report) for the management of the enterprise verified.
In accordance with the rule (standard) of the audit activity, the written information of the auditor to the management of an economic entity on the results of the audit "such information should be a clear, brief and meaningful, not to have actual inaccuracies. Different levels of significance of information should be clearly highlighted.
Written information must necessarily maintain: the details of the auditor and the enterprise verifiable; An indication of the period for which the verification was carried out; Revealed significant violations in the organization of accounting, in the system of internal control and in reporting. Additionally, the following information can be reflected: Audit Methods; List of key directions of accounting subjected to verification; quantitative assessment of the influence of identified deviations on reporting indicators; References to regulatory acts whose provisions were violated, etc.
The procedure for the preparation of written information of the auditor involves the development of its preliminary version, reflecting the requirements for making corrections to accounting data and the preparation of a list of clarifications for previously composed financial statements. The management of the enterprise can prepare a written response containing its point of view on the comments of the auditor. The opinion of the client is taken into account by the auditor in the preparation of the final version of the written information.
The written information of the auditor for the management of the enterprise is a confidential document. It can only be transferred to the person who has signed an agreement for the provision of audit services, or a person directly indicated as its recipient in the contract.
The audit conclusion on the accounting reporting of the enterprise is an auditor's opinion on the accuracy of this reporting. It should express an assessment of the compliance of all the essential aspects of accounting reporting by regulatory acts regulating accounting and reporting in the Russian Federation. This is a document with legal status for all legal entities and individuals, government bodies and management, judiciary. The conclusion of the audit company (auditor) on the results of the audit of annual reporting is an integral element of annual financial statements for enterprises to be in accordance with the current legal audit.
The audit conclusion is drawn up in accordance with the requirements formulated in the Rule (Standard) of the audit activity "Procedure for compiling an audit report on accounting reporting."
According to the results of the audit of the accounting reporting of the enterprise, the audit company (auditor) should express the opinion on the reliability of this statement in one of the following forms:
- 1. Of course, a positive conclusion means that the reporting is prepared in such a way as to ensure in all significant aspects the reflection of assets and liabilities of the enterprise at the reporting date and financial results of its activities during the reporting period based on the requirements of existing regulatory acts.
- 2. Conditionally positive conclusion means that, with the exception of the reporting certain in the audit conclusion, reporting is prepared in such a way as to ensure in all significant aspects the reflection of the assets and liabilities of the enterprise at the reporting date and financial results of its activities during the reporting period based on the requirements of existing regulatory acts.
- 3. A negative conclusion means that in connection with certain circumstances, the reporting was prepared in such a way that it does not provide in all significant aspects to reflect the assets and liabilities of the enterprise at the reporting date and financial results of its activities during the reporting period on the requirements of the requirements of existing regulations.
- 4. Conclusion With the refusal to express your opinion on the accuracy of reporting (refusal to issue a conclusion) means that as a result of certain circumstances, the auditor (Audit Company) cannot express and does not express the opinion on the accounting statements of the enterprise in one of the above forms).
The audit object is indicated in the audit: the name of the enterprise, all forms of accounting reporting, which conducted an audit, the reporting period and the reporting date. If the company has branches and offices, then the reporting reports should contain indicators of their activities. In conclusion, all essential circumstances affecting the accuracy of reporting should be taken into account. The materiality of these circumstances is determined by the audit firm based on the requirements of regulations and audit standards. If the conclusion, issued by the audit company, is definitely positive, then all the essential circumstances of such a conclusion should be disclosed.
The audit report should be drawn up in Russian, contain value indicators expressed in rubles, be signed by the head of the audit firm and auditors who participated in the audit. The accounting reporting should be attached to it, in respect of which an audit was conducted. Corrections in audit report are not allowed.
The audit conclusion should consist of three parts:
- 1. The introductory part contains the name of the document - "the audit conclusion of an audit firm on the accuracy of the accounting reporting of the enterprise for the year" and represents general information about the audit company (legal address, number, date of issuance and validity of the license, the name of the authority, its issued, number and the date of issuance of a certificate of state registration, bank details, FI. Auditors who participated in the audit, data of their qualification certificates).
- 2. Analytical part is a report of the audit company to the enterprise on the main results of verification of the state of internal control, accounting and reporting, as well as compliance with the current legislation in the implementation of financial and economic activities.
The analytical part should contain the name of this part - the report of the audit company, to whom it is addressed (administration), the name of the enterprise, the object of the audit, the general results of the inspection of the state of internal control, accounting and reporting, compliance with the current legislation in financial and economic activities, Analysis of the financial condition of the enterprise. The inspection results are outlined in arbitrary form.
The presentation of the inspection of the state of internal control in the enterprise should include: indicating the responsibility of the executive body of the enterprise for the state and organization of internal control, the purpose and nature of its study during an audit, assessment of the compliance of the internal control system and the nature of the enterprise's activities.
The presentation of the general results of verification of the state of accounting and reporting in the enterprise should consist of a general assessment of compliance with the established procedure for conducting accounting and reporting, descriptions of significant violations of such order identified during the audit.
The presentation of the general results of compliance with the current legislation when performing financial and economic operations should contain a general assessment of the compliance with the current legislation committed by the enterprise, compliance with the provisions of constituent documents, a description of the identified disorders.
In the analytical part, the results of the analysis of the financial condition of the enterprise (financial sustainability, liquidity of the balance, solvency, efficiency, etc.) can be presented.
3. The final part is the opinion of the audit company about the accuracy of the accounting reporting of the enterprise and should include: the name of this part, to whom the company's name is addressed, the name of the enterprise ("Conclusion of an audit company to shareholders of an enterprise about the accounting reporting of an enterprise for the year"), the distribution of enterprise responsibility and An audit firm for the preparation of reporting (the company is responsible for the preparation and accuracy of reporting, and the audit company - for the reported opinion on the accuracy of reporting), an indication of the regulatory act, in accordance with which an audit was conducted, a statement of circumstances that led to the compilation of an audit conclusion, excellent From certainly positive, the opinion of the audit firm on the accuracy of reporting, the date of the audit conclusion (no earlier date of the signing of accounting reporting).
The accounting reporting attached to the audit conclusion should be compiled according to the established form and in identification purposes should be marked with a signature (stamp) of the auditor. If during the audit, significant reporting distortions were revealed, the reporting attached to the audit conclusion should be submitted by the auditors proposed. If the audit conclusion is drawn up after the presentation of accounting reporting to users (tax inspection, shareholders, etc.), the final part of the conclusion should contain a list of amendments to be made in this statement so that it is recognized as reliable. Relevant accounts must be made by the enterprise in the prescribed manner.
The audit company should provide a verified enterprise in the audit assessment of the audit:
- - at least one copy of the audit conclusion in the composition of the introductory, analytical and final parts with an accounting reporting application that was an object of audit (intended to the executive body);
- - At least one copy in the composition of the introductory and total parts with the accounting reporting attachment (intended for submission to the tax inspection, shareholders and other interested users).
The specified copies will be dropped and assigned to the seal of the audit firm. The company is responsible for providing copies of the audit conclusion to interested users (founders, shareholders, tax inspection, etc.). The audit company has no right and is not obliged to do this, except for the cases provided for by law.
The audit conclusion should have the date of its signing, after which, in conclusion, a single change has not been made, not specified with the client. The conclusion cannot be dated previously preparation of the accounting reporting of the enterprise.
The auditor must be confident that all essential circumstances and events that are subject to reflection in the reporting, up to the date of signing the audit conclusion, are determined and included in the reporting. It is also important to assess the admission of the continuity of the enterprise, that is, its ability to continue its activities in the foreseeable future (at least 12 months following the reporting period) and fulfill its obligations. At the same time, the auditor needs to evaluate the indefinite potential obligations of the enterprise at an approximately a certain amount resulting from its previous activities and significantly change its financial position in the future.
By the number of uncertain obligations in accordance with the rule (standard) of auditing activities, the date of signing an audit conclusion and the reflection of events in it, which occurred after the date of the preparation and submission of accounting reports includes:
- - unfinished trial associated with possible substantial expenses for the enterprise;
- - Disagreements with tax authorities about tax payments;
- - guarantees of product quality;
- - Guarantees on the obligations of the third party.
Undefined circumstances, if possible, should be reflected in the audit and information for the management of the enterprise. To assess their materiality, the auditor is advisable to interview the management of the enterprise and employees of his legal service, to study information on the claims of tax authorities, etc.
The auditor is not responsible for the events that occurred after the date of signing the audit report. It is not obliged to conduct any special work to identify and analyze such events upon completion of the audit. If the auditor has become aware of the events that occurred after the date of signing the audit conclusion, but before the date of the accounting reporting of users, he should discuss the problems with the management of the enterprise. If these events have a significant impact on the accuracy of reporting, it must require appropriate changes to it.
Under the date of representation of accounting reporting, users are understood as the earliest of the following four possible dates:
- 1. Transferring reporting to the founders of the enterprise in accordance with the constituent documents;
- 2. reporting transfers to the territorial body of state statistics;
- 3. reporting transfers to other addresses in accordance with the legislation;
- 4. Publication of reporting.
If the management of the conducted enterprise agrees to make amendments to reporting, the auditor should be verified in their correctness. To this end, the verification must be continued and a new audit conclusion is prepared, containing a reference to the previously compiled conclusion.
In the event that the management of the enterprise will refuse to make significant amendments to reporting, the auditor must:
- - notify the client written about this fact;
- - To transfer to the management of the enterprise all responsibility for the consequences of such a decision.
Another situation is possible when the auditor has become aware of an event that significantly affects the accuracy of the company's reporting, after the date of signing the audit conclusion and after the reporting date of users. This circumstance is also subject to discussion with the client. If the management of the enterprise will not take measures to correct all material errors, an auditor in addition to the written notification of the management of the enterprise about this fact and imposing responsibility for possible consequences should consider informing users of accounting reporting on significant circumstances. All actions and decisions of the auditor regarding the events and facts that occurred after the compilation and submission of the accounting reporting of the Client should be reflected in its working documentation.
