Контроль и ревизия. Подготовительный период (самое важное)

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Контроль и ревизия. Подготовительный период (самое важное)

Lecture notes, cheat sheets

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33. PREPARATION PERIOD

The audit is preceded by a preparatory period, during which the audit participants are required to study the necessary legislative and other regulatory legal acts, reporting and statistical data, and other available materials characterizing the financial and economic activities of the organization subject to audit.

With regard to financial control, the task of the survey is to determine the very possibility of conducting control (the availability of primary documents, the readiness of accounting registers, etc.), and if the audit itself is possible, the zones of the most likely occurrence of distortions (errors or fraud), etc.

A comprehensive audit is preceded by careful preparation, study of planning, reporting and statistical data available in the organization that appointed the audit, in financial, banking and other bodies, materials of the previous audit and thematic audits, received signals and other information characterizing the work and financial condition of the audited enterprise ( organizations).

In the process of preliminary study of documents and preparation of an audit (inspection) program, inspectors determine the availability and completeness of the submitted materials of the audited organization (accounting and reporting documents, constituent, registration, planning and other documents). At the same time, original documents that comply with the norms and standards established by the legislation of the Russian Federation are accepted for revision (verification).

In the event of an unsatisfactory state of accounting in the audited organization or the absence of the necessary documents, the management of the control and audit body has the right to accept and send materials to the law enforcement agency for taking action against the officials responsible for accounting, as well as a reasoned decision to suspend the audit (inspection) until the full restoration of accounting.

Based on the study of these materials, an audit program (task) is developed, providing a list of the main audit issues that should be focused on, as well as the period for which the audit should be carried out. Along with the program, a plan is being developed for the simultaneous audit of cash registers and inventories of material assets.

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