The audit referred to an independent audit of the financial statements.It is carried out with the purpose of expressing an opinion on the reliability of the statements.Carrying out the statutory audit, the organization authorized in this special method of carrying out checks.These methods are developed by competent specialists and a trade secret of the undertaking.External audit is carried out only by the authorized bodies.Internal audits are carried out its own control services companies.
one or another technique of the audit is created in accordance with a different approach.Today, there are four main areas.
traditionally considered the accounting approach.It involves the development of methods of verification in accordance with various sections of accounting.For example, there is an audit of cash transactions, settlements with personnel or persons accountable.Methods of monitoring the accounts of accounting in either set are the elements of any inspection.According to the standards, referred to as test procedures and the balance of turnover on the accounts of accounting.
Another approach is legal.In accordance with one or the other audit methodology is developed in accordance with legal regulations.In some respects, these accounting practices intersect.However, legal ways to involve more in-depth, detailed study of the legal side reflected in the accounting process of business enterprises.In the category of legal verification methods include techniques such as: methods of auditing the company's capital, including the examination of the completeness and correctness of the share capital and the procedure for control of the correctness of the calculations to reflect the founders.The standard methods of data verification methods are called funds control system.
In accordance with the approach developed special techniques of control groups of economic agents who have shared special characteristics.These characteristics, in particular, the capital structure or management, number of employees, the tax regime, legal form and others.
When using a special approach developed, such as techniques for inspection of enterprises, which are characterized by foreign investments, representative offices of foreign legal officials operating in the territory of the Russian Federation, etc.Special techniques are used to monitor businesses that make their activities in the framework of a special tax regime: under the simplified system of taxation in special economic zones, in closed administrative-territorial formations, as well as the performance of concession contracts, etc.
Industry method is used in the development of test procedures of the economic entities in accordance with their sectoral affiliation and activity.This takes into account the specifics of checking the cost structure for the manufacture of products (services or works), the formation of the administrative account.Such methods, in particular, to a technique of audit of trade, agriculture, construction, insurance companies, investment institutions and others.
should be noted that when using these or other methods should be used special tools.These include tables, tests, questionnaires, surveys and other tools that facilitate the work of inspection staff and their assistants.At the same time great importance is the use of computer information and modern technology.
