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
90. Audit methodology and auditing standards
In accordance with the principle of auditing "following technical standards", the auditor is obliged to provide audit services in accordance with auditing standards.
Audit report, compiled on the basis of the results of the audit of the financial (accounting) statements, necessarily includes an indication of the standards in accordance with which the audit was conducted, a description of the audit approach and the auditor's assertion that the standards and approach applied by him allow drawing up and expressing an opinion on the reliability of the statements.
Audit approach - a set of techniques and methodologies used by the auditor in the implementation of financial (accounting) statements, is determined at the stage of audit planning by the auditor independently based on the requirements of auditing standards, experience and knowledge of the auditor.
Purpose of auditing standards - unification of the audit approach on an international and (or) national scale. It is used in any cases of independent audit and related works and services.
Auditing Standards - a system of documents that establish uniform requirements for the conduct of an audit and the provision of audit-related services, the procedure for compiling and submitting audit opinions and auditor reports, audit quality control, training auditors and evaluating their qualifications. There are auditing standards - international and national. Their goal is to develop the accounting profession and bring global accounting standards around the world in their own interests.
In the Russian Federation, audit activity is regulated by the federal rules of audit activity approved by the Government of the Russian Federation. The federal rules on audit activity are mandatory for the audit organization, individual auditors, as well as for audited entities, with the exception of provisions in respect of which it is indicated that they are advisory in nature.
There are internal auditing standards that are in force in professional audit associations, as well as internal rules for the auditing activities of an audit organization and individual auditors. The requirements of internal rules (standards) of audit activity adopted by professional audit associations, organizations and individual auditors cannot be lower than the requirements of federal rules (standards) of audit activity and contradict federal rules (standards) of audit activity.
Audit report - an official document intended for users of the financial (accounting) statements of the audited entities, drawn up in accordance with the federal rules (standards) of auditing and containing the opinion of the audit organization or individual auditor expressed in the established form on the reliability of the financial (accounting) statements of the audited entity and compliance with the procedure keeping its accounting records in accordance with the legislation of the Russian Federation. The form, content and procedure for submitting an audit report are determined by the federal rules (standards) of audit activity.
Author: Kabkova E.N.
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