Audit. The final stage of the audit (lecture notes)

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Audit. The final stage of the audit (lecture notes)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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Table of contents (expand)

Accepted abbreviations and abbreviations
Theoretical foundations of auditing. Prerequisites for the emergence of audit and its place in the control system in the Russian Federation (Control in a market economy. Prerequisites for the emergence and development of audit. Development of audit in Russia)
Regulation of auditing activities in the Russian Federation (The system of regulation of auditing activities. The concept of auditing. Legal norms of auditing. Goals, objectives and general principles of auditing. Ethics of the auditor)
Types of audit and conditions for carrying out audit activities (Types of audit. Mandatory audit. Audit-related services. Independence of auditors, audit organizations and individual auditors. Internal audit. Certification and licensing of audit activities. Quality control of audit organizations and individual auditors)
Standards in auditing activities (Basic principles of auditing standards. International auditing standards. Rules (standards) of auditing in the Russian Federation. In-house auditing standards)
Organization of audit (Stages of an audit. Audit planning. Overall audit plan. Audit program. Audit contract. Examination and evaluation of accounting and internal control systems during the audit. Applicability of the going concern assumption. Use of the work of an expert)
Audit risk and its relationship with materiality and audit sampling (Audit risk and its assessment. Assessment of materiality (materiality) in an audit. Audit sampling. The concept of affiliates in an audit)
Audit evidence: features of obtaining and reflecting in working documentation (Audit evidence. Documentation of the audit. Verification of compliance with the requirements of regulations. Actions of the auditor when errors and dishonesty are identified. Analytical procedures in auditing. Types and features of application. Features of the audit of estimated values. Audit in the conditions of computer data processing)
The final stage of the audit (Informing management about the results of the audit. Auditor's report. Date of signing of the audit report and reflection in it of events that occurred after the date of preparation and presentation of financial statements. Auditor confidentiality)
Audit methodology. Audit of accounting policies (Goals and objectives of the audit of accounting policies. Changes in accounting policies. Testing of individual provisions of accounting policies)
Audit of cash transactions (Goals and objectives of the audit of cash transactions. Program for checking cash transactions and testing the control system. Organization of the working stage of the audit. Checking the execution of primary documents. Checking registers and reporting forms. Features of computerized accounting of cash transactions. Checking the correctness, timeliness and completeness of cash receipts funds. Inventory of the cash register. Checking compliance with the cash balance limit in the cash register. Audit of collected amounts of money. Checking compliance with the procedure for using cash registers. Audit of cash documents in the cash register. Responsibility of the management of the audited entity for organizing the accounting of cash transactions)
Audit of current and other bank accounts. Audit goals and objectives (Audit of transactions on a current account. Checking the documentation of transactions on bank accounts. Checking the legality of writing off funds from a current account. Checking transactions on foreign currency accounts. Audit of transactions on other bank accounts)
Audit of fixed assets and intangible assets (Goals and objectives of the audit of fixed assets and intangible assets. Assessment of the accounting and internal control system. Plan and program for the audit of fixed assets and intangible assets. Methods for obtaining audit evidence. Acquisition of fixed assets. Leasing of fixed assets. Acquisition of equipment requiring installation. Modernization fixed assets. Reserve for repairs of fixed assets. Depreciation of fixed assets. Retirement of fixed assets. Acquisition of intangible assets. Depreciation of intangible assets. Audit procedures)
Audit of inventories (Goals and composition of an audit of inventories and accounting procedures. Criteria for obtaining audit evidence during an audit of inventories. Stages of collecting audit evidence. Methods for obtaining audit evidence. Planning an audit of inventories. Audit of the correctness of accounting for materials. Features of an audit in an organization accounting of inventories at accounting prices. Acquisition of inventories, the cost of which is expressed in foreign currency. Material costs. Transfer of raw materials for processing. Accounting for goods. Audit of production and sale of finished products. Inventory of inventories. Audit of reporting forms)
Audit of financial investments (Prerequisites for verification. Concept and classification of financial investments. Formation of initial cost. Audit of loans. Audit of bills. Audit of shares. Audit of contributions to the authorized capital of other organizations. Audit of information on financial investments in reporting)
Audit of expenses and income of an organization (Audit of expenses. Audit of work in progress accounting. Audit of settlements with customers and the procedure for determining revenue. Completed stages of work. Audit of financial results)
Audit of contractual relations (Purchase and sale agreements. Construction contracts. Donation agreements. Agency agreement. Agreements for research and development work. Loan agreements. Surety agreements)
Audit of payroll calculations (Goals and objectives of the audit of wage calculations. Preparation of working documentation for the audit. Methods for obtaining audit evidence. Planning the scope of the audit. Accrual and payment of wages. Deductions from wages. Audit of wage payments. Providing leave. Unified social tax, pension contributions fund and insurance fund. Payment of benefits for temporary disability. Dismissal of employees. Audit of other issues regarding accruals and payments to the organization’s personnel)
Audit of settlements with accountable persons (Goals and objectives of the audit of settlements with accountable persons. Audit of accounting of settlements with accountable persons. Payment for business trips)
Audit of authorized capital and settlements with founders (Goals and objectives of the audit of the authorized capital. Audit program of the authorized (share) capital. The influence of the organizational and legal form on the responsibility of the founders. Basic legislative aspects of regulating the formation of the authorized (share) capital. Issue of shares. Audit of settlements with founders. Payment of dividends)
Audit of income tax calculations (Goals and objectives of the audit. Recommendations on the organization and methodology for verifying income tax expenses and obligations to the budget at various stages of the audit. Risk assessment. Determination of permissible error (level of materiality). Analysis of accounting policies. Generalization and assessment of audit results. Classification of violations by income tax. Documentation of audit results)
Literature

Topic 8. FINAL STAGE OF THE AUDIT

8.1. Informing management of the results of the audit

Federal Auditing Standard No. 22 "Disclosure of information obtained as a result of an audit to the management of the audited entity and representatives of its owner" establishes uniform requirements for the communication of information obtained from the results of the audit of financial (accounting) statements to the management (executive employees) of the audited entity and representatives of the owner this person.

Information is information that became known to the auditor during the audit of the financial (accounting) statements, which, in the opinion of the auditor, are simultaneously important for the management and representatives of the owner of the audited entity in their control over the preparation of reliable financial (accounting) statements of the audited entity and disclosure of information in her. Information includes only those matters that come to the auditor's attention as a result of the audit. The auditor is not required during the course of the audit to develop procedures specifically directed to finding information relevant to the management of the entity being audited.

The auditor must communicate information to management and representatives of the owner of the entity being audited. The management of the audited entity is the persons responsible for the day-to-day management of the audited entity, as well as the implementation of financial and business operations, accounting and preparation of financial (accounting) statements (for example, general director, financial director, chief accountant). Representatives of the owner of the audited entity are persons or collegiate bodies that exercise general supervision and strategic management of the activities of the audited entity, and also, in accordance with the constituent documents, can control the current activities of its management, including appointing or dismissing representatives of senior management.

The contract for the provision of audit services (letter on the audit) may also:

a) indicate the form in which the information will be communicated;

b) appropriate recipients of information are identified;

c) specific audit issues of interest to the management of the audited entity are identified, with respect to the communication of information about which an agreement has been reached.

The auditor should review the information and communicate information of interest to the management of the entity being audited to the appropriate recipients of such information. As a rule, such information reflects:

a) the auditor's overall approach to the audit and its scope, the auditor's concerns about any limitations on the scope of the audit, and comments on the appropriateness of any additional requirements from the entity's management;

b) selection or change by the management of the audited entity of the principles and methods of accounting policies that have or may have a significant impact on the financial (accounting) statements of the audited entity;

c) the possible impact on the financial (accounting) statements of the audited entity of any significant risks and external factors that must be disclosed in the financial (accounting) statements (for example, litigation);

d) significant adjustments proposed by the auditor to the financial (accounting) statements, both made and not made by the entity being audited;

e) material uncertainties relating to events or conditions that may significantly cast doubt on the entity's ability to continue as a going concern;

f) disagreements between the auditor and the management of the audited entity on issues that, individually or in the aggregate, may be significant for the financial (accounting) statements of the audited entity or the audit report. Information provided in this regard should include an explanation of the importance of the issue and whether the issue has been resolved or not;

g) proposed modifications to the auditor's report;

h) other issues deserving the attention of the owner's representatives (for example, significant shortcomings in the field of internal control, issues related to the integrity of the management of the audited entity, as well as cases of management fraud);

i) issues, the coverage of which is agreed by the auditor with the audited entity in the contract for the provision of audit services (letter on the audit).

Information must be communicated in a timely manner, orally or in writing (depending on prior arrangements). The auditor is obliged to comply with the requirements of the legislation of the Russian Federation and the Code of Ethics of Auditors of Russia regarding the confidentiality of information obtained as a result of the audit. In some cases, potential conflicts between the auditor's ethical and legal obligations of confidentiality and disclosure requirements can be complex.

8.2. Audit report

According to the Federal Audit Standard No. 6 "Auditor's Report on Financial (Accounting) Statements", an auditor's report is an official document intended for users of the financial (accounting) statements of audited entities, drawn up in accordance with this rule and containing the opinion of an audit organization or an individual expressed in the prescribed form the auditor on the reliability of the financial (accounting) statements of the audited entity and the compliance of the accounting procedure with the legislation of the Russian Federation. The standard defines all the main elements of the auditor's report.

The auditor's report must be addressed to the person stipulated by the legislation of the Russian Federation and (or) the audit agreement. As a rule, the audit report is addressed to the owner of the audited entity (shareholders), the board of directors, etc. and must contain a list of the audited financial (accounting) statements of the audited entity, indicating the reporting period and its composition.

The auditor's report must indicate that the audit was conducted on a selective basis, and it must contain a statement by the auditor that the audit provides sufficient grounds for expressing an opinion on the reliability in all material respects of the financial (accounting) statements and the compliance of the accounting procedure with the legislation of the Russian Federation .

The audit report must be signed by the head of the auditor or a person authorized by the head and the person who conducted the audit (the person who led the audit), indicating the number and validity of his qualification certificate. These signatures must be sealed. The auditor's report is accompanied by financial (accounting) statements, in respect of which an opinion is expressed and which is dated, signed and sealed by the audited entity in accordance with the requirements of the legislation of the Russian Federation regarding the preparation of such statements.

The standard provides for two main types of opinion: unconditionally positive and modified.

An unconditionally positive opinion should be expressed when the auditor comes to the conclusion that the financial (accounting) statements give a reliable view of the financial position and results of financial and economic activities of the audited entity in accordance with established principles and methods of accounting and financial preparation. accounting) reporting in the Russian Federation. In this case, the final part will contain the following phrase: “In our opinion, the financial (accounting) statements of the organization “YYY” reflect reliably in all material respects the financial position as of December 31, 20 (XX) and the results of financial and economic activities for the period from 1 January to December 31, 20(XX) inclusive."

The auditor's report is considered modified if:

a) factors that do not affect the auditor's opinion, but are described in the auditor's report in order to draw the attention of users to any situation that has developed with the audited entity and disclosed in the financial (accounting) statements;

b) Factors affecting the auditor's opinion, which may cause:

▪ to an opinion with a reservation. In this case, the final part will contain the following phrase: “Without changing our opinion on the reliability of the financial (accounting) statements, we pay attention to the information... and the listing of reasons or errors”;

▪ disclaimer of opinion, which occurs in cases where the limitation of the scope of the audit is so significant and profound that the auditor is unable to obtain sufficient evidence and, therefore, is unable to express an opinion on the reliability of the financial (accounting) statements;

▪ an adverse opinion, which should be expressed only when the effect of any disagreement with management is so material to the financial statements that the auditor concludes that qualifying the auditor's report is not adequate to disclose the misleading or incomplete nature of financial (accounting) statements. In this case, the final part will contain the following phrase: “In our opinion, due to the influence of these circumstances, the financial (accounting) statements of the organization “YYY” do not reliably reflect the financial position as of December 31, 20 (XX) and the results of financial and economic activities for the period from 1 January to December 31, 20(XX) inclusive."

As an example, here is a sample audit report expressing an unqualified opinion:

Example

AUDITOR'S REPORT ON FINANCIAL (ACCOUNTING) STATEMENTS

Destination.

Auditor.

Name: limited liability company "ХХХ".

Location: zip code, city, street, house number, etc.

State registration: number and date of registration certificate.

License: number, date, name of the body that granted the audit organization a license to carry out audit activities, validity period.

Is a member of (indicate the name of an accredited professional audit association).

Auditee

Name: open joint stock company "YYY".

Location: zip code, city, street, house number, etc.

State registration: number and date of registration certificate.

We have audited the accompanying financial (accounting) statements of the organization "YYY" for the period from January 1 to December 31, 20(XX) inclusive. The financial (accounting) statements of the organization "YYY" consist of:

▪ balance sheet;

▪ profit and loss statement;

▪ appendices to the balance sheet and profit and loss account;

▪ explanatory note.

Responsibility for the preparation and presentation of these financial (accounting) statements lies with the executive body of the organization "YYY". Our responsibility is to express an opinion on the reliability in all material respects of these financial statements and the compliance of the accounting procedure with the legislation of the Russian Federation on the basis of the audit.

We have audited in accordance with:

▪ Law on Auditing Activities;

▪ Federal auditing standards;

▪ internal rules (standards) of auditing activities (specify the accredited professional association);

▪ regulations of the body that regulates the activities of the audited entity.

The audit was planned and conducted in such a way as to obtain reasonable assurance that the financial (accounting) statements do not contain material misstatements. The audit was carried out on a selective basis and included the study, based on testing, of evidence confirming the numerical indicators in the financial (accounting) statements and the disclosure of information about financial and economic activities in it, assessing compliance with the accounting principles and rules used in the preparation of financial (accounting) reporting, consideration of the main estimated indicators obtained by the management of the audited entity, as well as an assessment of the presentation of financial (accounting) statements. We believe that the conducted audit provides sufficient grounds for expressing our opinion on the reliability of the financial (accounting) statements and the compliance of the accounting procedure with the legislation of the Russian Federation.

In our opinion, the financial (accounting) statements of the organization "YYY" fairly reflect in all material respects the financial position as of December 31, 20(XX) and the results of its financial and economic activities for the period from January 1 to December 31, 20(XX) . inclusively in accordance with the requirements of the legislation of the Russian Federation in terms of the preparation of financial (accounting) statements (and/or indicate the documents that define the requirements for the procedure for preparing financial (accounting) statements).

"XX" month 20(XX)

The head (or other authorized person) of an audit organization or an individual auditor (full name, signature, position).

The head of the audit (full name, signature, number, type of qualification certificate and its validity period).

Auditor seal.

8.3. The date of signing the auditor's report and reflecting in it the events that occurred after the date of preparation and presentation of financial statements

The auditor should take into account the impact on the financial statements and the auditor's report of events after the reporting date, both favorable and unfavorable.

Events prior to the date of the auditor's report. The auditor should perform procedures to obtain sufficient appropriate audit evidence that all events prior to the date of the auditor's report that may require adjustments to or disclosures in the financial statements have been identified. These procedures are performed in addition to the normal procedures that may be applicable to specific transactions occurring after the end of the reporting period in order to obtain audit evidence about account balances at the end of the period, for example, assessing the correctness of attributing inventory transactions to reporting periods. or testing payments to creditors.

Events after the date of the auditor's report. During the period beginning from the date of the auditor's report, management is responsible for informing the auditor of facts that may affect the financial statements.

If, after the date of the auditor's report, the auditor becomes aware of a fact that could have a material effect on the financial statements, the auditor should determine whether the financial statements need to be amended, discuss the matter with management, and take action as appropriate in the circumstances.

If management amends the financial statements, the auditor should carry out the procedures necessary in the circumstances and provide management with a new auditor's report on the amended financial statements. The new auditor's report must be dated no earlier than the date of signing or approval of the amended financial statements.

If management does not make changes to the financial statements while the auditor believes they should, and the auditor's report has not yet been provided to the entity, the auditor should express a qualified or adverse opinion.

If the auditor's report is issued to the entity, the auditor must notify those responsible for the overall management of the entity that the entity should not present the financial statements and the auditor's report thereon to third parties. If the financial statements are subsequently made available to third parties, the auditor should take the steps necessary to ensure that such third parties do not rely on the auditor's report. The action taken will depend on the legal rights and obligations of the auditor, as well as on the advice of the auditor's lawyers.

Events discovered after the release of financial statements. Once the financial statements have been issued, the auditor has no obligation to make any inquiries regarding those financial statements.

If, after the issuance of the financial statements, the auditor becomes aware of an event or fact that existed at the date of the auditor's report, as a result of which, if such a fact were then known, the auditor would have to modify the auditor's report, the auditor should consider the need to revise the financial statements, discuss it with the entity's management and take action that is appropriate in the circumstances.

If management revises the financial statements, the auditor should perform the necessary audit procedures in the circumstances, review the actions taken by management to communicate the situation to all those who received the previously presented financial statements along with the auditor's report thereon, and issue a new opinion on the revised financial statements.

The new auditor's report should include a paragraph drawing attention to the issue regarding a note to the financial statements, which sets out in more detail the reasons for the revision of the previously presented financial statements and the auditor's report. The new auditor's report should be dated no earlier than the date of approval of the revised financial statements.

If management does not take the necessary steps to inform all those who have received previously submitted financial statements and the auditor's report of the situation and does not revise the financial statements, while the auditor considers that a revision is necessary, the auditor should notify those responsible for general management. the entity that the auditor will take the steps necessary to ensure that third parties do not rely on the auditor's report. The action taken will depend on the legal rights and obligations of the auditor, as well as on the advice of the auditor's lawyers.

The need to revise the financial statements and issue a new auditor's report may not arise if the date of issue of the financial statements for the next period is approaching, provided that the information in the new statements is properly disclosed.

Decision on the issue of securities. In cases where securities are issued, the auditor should take into account the legal and related requirements imposed on the auditor by the legislation in which the placement of securities takes place. For example, the auditor may be required to perform additional audit procedures covering the period up to the date of issue of securities.

8.4. Audit secrecy

Auditing organizations and individual auditors are required to maintain secrecy about the transactions of audited entities and individuals who were provided with services related to the audit.

Auditing organizations and individual auditors are obliged to ensure the safety of information and documents received and (or) compiled by them in the course of audit activities, and are not entitled to transfer the specified information and documents or their copies to third parties or disclose them without the written consent of organizations and (or) individual entrepreneurs , in respect of which the audit was carried out and services related to the audit were provided, with the exception of cases provided for by the legislation of the Russian Federation.

The federal executive body in charge of state regulation of audit activities, self-regulatory audit associations, persons exercising external quality control in auditing, and other persons who have gained access to information constituting an audit secret in accordance with the Law on Audit Activity and other federal laws are required to keep confidentiality of such information.

In case of disclosure of information constituting an audit secret by an audit organization, an individual auditor, as well as other persons who have gained access to information constituting an audit secret, the audited entity or the person to whom services related to the audit were provided, as well as audit organizations and individual auditors have the right to demand from guilty person to compensate for the damages caused.

The documents at the disposal of the audit organization and the individual auditor, containing information about the operations of the audited entities and persons with whom an agreement has been concluded for the provision of services related to the audit, are submitted exclusively by a court decision to authorized persons or state authorities of the Russian Federation in cases provided for by the legislative acts of the Russian Federation on their activities. It is also necessary to take care of the safety of documents received and (or) compiled by him in the course of audit activities. The auditor is not entitled to transfer this information, documents or their copies to any third parties or disclose the information contained in them orally without the written consent of the audited persons, regardless of whether the transfer of documents or disclosure of the information contained in them will cause damage to the specified person. The obligation to maintain confidentiality must be observed by the auditor even after the end of the relationship between him and the person being audited. In addition, the auditor should ensure that the principle of confidentiality is respected by the personnel working under his supervision, as well as by persons engaged by him to provide advice and additional professional assistance in the audit. Thus, the auditor must maintain confidentiality in all cases, except for the transfer of the results of the audit to the auditees or bodies that ordered the audit.

To maintain the confidentiality and security of the contents of working papers and to preserve them in accordance with practical, legal and professional requirements, the auditor should retain records for at least five years after the audit.

Legislation on the protection of commercial secrets, based on the Constitution of the Russian Federation, includes the provisions of the Civil Code, the Criminal Code of the Russian Federation, the Labor Code and a number of other laws and by-laws.

The list of information and documents containing commercial secrets is not regulated by state regulations. They are determined by the owner (owner) of confidential information based on the specifics of the activities of each specific organization (the nature of its activities, organization, technology and management, composition and number of suppliers, market conditions, etc.). The development of a list of information constituting a commercial secret should be carried out by a permanent expert commission, which includes the heads and employees of the leading structural divisions of the organization. The list of confidential information not subject to disclosure should be included in the contract for the provision of audit services between the auditor and the person subject to audit. This list does not include information that, in accordance with the legislation of the Russian Federation, cannot be classified as confidential information (trade secret).

Publication or other disclosure of confidential information of the persons being inspected is not a violation of professional ethics if these actions were performed:

▪ in the case provided for by legislative acts or decisions of judicial authorities;

▪ with the permission of the person being inspected, subject to the interests of all parties that may be affected;

▪ in order to protect the professional interests of the auditor during an official investigation or private proceedings conducted by managers or authorized representatives of the persons being audited;

▪ in case of intentional and illegal involvement of the audit organization by the person being audited in actions contrary to legislative and professional standards.

Authors: Erofeeva V.A., Piskunov V.A., Bityukova T.A.

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>> Forward: Audit methodology. Audit of accounting policies (Goals and objectives of the audit of accounting policies. Changes in accounting policies. Testing of individual provisions of accounting policies)

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