Audit. Checking the organization of accounting and accounting policies of the enterprise (the most important)

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Audit. Checking the organization of accounting and accounting policies of the enterprise (the most important)

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36. VERIFICATION OF THE ORGANIZATION OF ACCOUNTING AND ACCOUNTING POLICY OF THE ENTERPRISE

The purpose of checking the organization of accounting and accounting policies is to establish the compliance of accounting and accounting policies with the requirements of current legislation and to find out the specifics of the organization's activities.

Sources of information. one) Order on accounting policies with all annexes: workflow schedule, methods for assessing assets and liabilities, regulations on conducting an inventory, etc.

2) Job descriptions.

3) Description of the process of computer processing of accounting information.

4) Other documents.

Normative base. one) Federal Law of November 21, 1996 No. 129-FZ "On Accounting".

2) Regulation on accounting and financial reporting in the Russian Federation No. 34-n dated July 29, 1998

3) PBU 1/98 "Accounting policy of the organization" No. 60n dated December 9, 1998

4) Chart of accounts for financial and economic activities of the organization and instructions for its application No. 94 dated October 31, 2000

5) Order of the Ministry of Finance of the Russian Federation "Instruction on budget accounting" (for budgetary institutions) dated February 10, 2006 No. 25n.

To achieve this objective, auditors should consider the following: tasks. 1. Establish compliance of the organizational structure of accounting and the form of accounting with the conditions of organization and management of the enterprise.

2. Ensure the security of the document system and document flow system.

3. Assess the accounting policy of the enterprise.

Verification plan and program.

1. During the audit, a number of procedures are carried out to establish the organizational structure for the distribution of responsibilities and the level of qualification of accounting personnel.

2. The study of the form of organization of accounting.

3. The workflow schedule is being studied:

1) the procedure for issuing primary documents and the deadlines for submitting them to the accounting department;

2) procedure and preparation of internal reporting forms;

3) application of standard forms of primary documents;

4) justification for the use of non-standard forms of primary documents.

4. Application of the provision on accounting policies.

Summary of inspection results. The basis for the formation of the accounting policy of any organization is, first of all, the use of the norms of the Accounting Regulations PBU 1/98 “Accounting Policy of an Organization”, in which the accounting policy of an organization is understood as the set of accounting methods adopted by it:

▪ primary observation;

▪ cost measurement;

▪ current grouping and final generalization of financial and economic activities.

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