audit and the audit involved the study of the same subject - financial activities - using a common methodological techniques and procedures for financial and economic control.With the help of their instruments detected a large part of the negative phenomena in the functioning of the economic entity for the purpose of liquidation and preventing in future periods.In other words, control and audit actively influence the detection of mismanagement, violations of the current legislation.They contribute to the damages caused to specific individuals.
control and audit are among the sources of necessary information - primary records, balance sheet and other statements of business entities, accounting registers.
However, between the above concepts are significant differences.Thus, an independent audit of financial and economic control, which selects the head of the volunteer with the specific wording of the questions posed in the study to obtain reliable conclusions in order to improve its operations, accounting, marketing and farm control.
control and audit must comply with the interests of shareholders and creditors of the company, concluded in the correct distribution of profit due to them.At the same time, the entrepreneur must be confident in the accuracy and timeliness of payments to the budget.Therefore, in the event of conflict with the tax authorities it has protection in the face of the auditor.
control and audit of financial and economic activity of the object being studied in the dynamics after the implementation of certain business processes.A common characteristic for the audit, and the audit is to validate the findings of evidence, confirmed by documents.Violations and shortcomings of the legislation, are responsible for the regulation of economic activity, are targeting in terms of responsibility and liability.In addition, audit, control and audit are based on specific and targeted in determining the amount of damage, loss and shortage of values.
Another important feature of the audit is conducted on the basis of its legislation on companies.At the same time the owner of the objective is determining the extent to which the director of his will in the economic activity.
In the production process there is a movement of fixed assets.Control and audit of fixed assets begins with the analysis and testing, the company planned acquisition of fixed assets, as well as the implementation of capital investments and commissioning of the upgraded production facilities.Auditor estimated revenue planning system of fixed assets with the validity of such plans.He uses the mechanisms of comparison capex with some increase in the volume of finished products and productivity.
