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Контроль и ревизия. Сущность ревизии (самое важное)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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30. ESSENCE OF REVISION

The audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the business and financial transactions performed by the audited organization in the audited period, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant (accountant) and other persons, on which, in accordance with the legislation of the Russian Federation and regulations, responsibility for their implementation is established.

The Procedure for organizing and conducting audits and audits by the Accounts Chamber of the Russian Federation states that an audit is a system of mandatory control actions for documentary and actual audits of operations with federal budget funds and state off-budget funds, on the use of federal property and the implementation of financial and economic activities performed by the audited object in a certain period, as well as checking their reflection in accounting and reporting. The purpose, objects and types of audit are also defined there.

Purpose of the audit - determination of the legality, completeness and timeliness of mutual payments and settlements of the inspected object and the federal budget, the budgets of state off-budget funds, as well as the efficiency and targeted use of public funds. Audit objects - all state bodies (including their offices) and institutions in the Russian Federation, state extra-budgetary funds, as well as local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, unions, associations and other associations (regardless of types and forms of ownership) if they receive, transfer and use funds from the federal budget or use or manage federal property, and also have tax, customs and other privileges and advantages granted by federal legislation or federal government bodies.

inspection is a single control action or study of the state of affairs in a certain area of ​​activity of the audited organization.

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