Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
86. Documentary revision: essence, types, tasks, features
Audit - a deep and comprehensive method of financial control.
This is a complete survey of the economic activity of an economic entity in order to verify its legality, correctness, expediency, and effectiveness.
revisions can be full and private, complex and thematic, scheduled and unscheduled, documentary and factual. Audits are carried out by management bodies in relation to subordinate enterprises and institutions, as well as by various state and non-state control bodies.
The results of the audit are documented in an act, on the basis of which measures are taken to eliminate violations, compensate for material damage and bring the perpetrators to justice.
The quality of the audit largely depends on the correct quantitative and qualitative composition of the audit committee.
Quantitative composition audit commission should be determined depending on the size of the enterprise, usually elected 3-5 people. Persons who are well acquainted with the production and economic activities of the enterprise should be elected to the commission. Officials and financially responsible persons of the enterprise, their close relatives, other officials, whose activities are subject to verification, cannot be elected to the commission.
The Audit Commission is not entitled interfere in the operational, administrative and production activities of officials of enterprises.
The Audit Commission has the right:
1) make constant monitoring and exercise operational control over the state of storage, accounting and safety of funds and inventory items;
2) check all documents that are compiled and circulated at the enterprise;
3) conduct an actual inspection of all property belonging to the enterprise;
4) appoint, organize and conduct control inventories of funds and inventory items;
5) conduct reconciliations of mutual settlements;
6) receive from financial and credit institutions and other organizations the necessary copies of documents, certificates and other information relating to their inter-economic relations;
7) involve the necessary specialists of the enterprise in audits and inspections, and, if necessary, invite them, in accordance with the relevant agreement, from other economic or control bodies;
8) demand from officials the necessary explanations, including in writing, on the merits of the inspection;
9) take part in the meetings of the council of the enterprise, demand that it take measures to eliminate shortcomings and violations, if necessary, convene representatives of the participating farms.
The audit commission and the enterprise council are responsible for the timeliness (no more than a month) and completeness of the implementation of audit and inspection materials.
In all cases of detection of deficiencies in the organization of accounting, controllers submit proposals on measures to eliminate them for consideration by the management of the economy.
In documentary audits, documentary control methods are mainly used: a written request and economic analysis. At the same time, methods of actual control are applied, among which the control inventory is the most common.
Author: Kabkova E.N.
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