Audit - a peer review of financial documents and statements of an economic entity, carried out in full compliance with the rules of conduct of all financial and accounting operations of the current Russian legislation and the provisions of the accounting report to reflect the accuracy and completeness of the financial statements of business enterprises.
audit is divided into two main types: proactive and binding.Customer initiative audit usually act or the founder (s) of the enterprise or the management of the company wishing to identify weaknesses in accounting, check the correctness of calculation and payment of taxes for the year, as well as an audit in the accounting on the outstanding debt at the company.Mandatory audit (comprehensive or selective theme) carried out at the request of government agencies and aims to identify distortions and disorders in the general accounting system of the enterprise.
main documents for the audit are the annual balance sheet, the final statement of cash assets, payments of taxes, accounting records of the movement of the current account and documents (contracts, bills, invoices) that serve as the accounting basis for providing ongoingBanking on various accounts.
audit of payments to creditors, as well as the audit of operations on the current account and audit operations on current accounts made to form an opinion, to form an independent opinion on the accuracy of the data on the financial statements under "Cash assets" on the basis of the approved methodology buh.ucheta moneyfunds and assets in accordance with the provisions of regulations in force in the Russian Federation, for the audited period.
audit operations on current accounts held on the basis of legal regulations governing the list of operations and procedures for their implementation at settlement, currency and other special account and block the accounts of credit institutions.
Audit Operations on the current account begins with determining the number of current accounts opened in the enterprise.Next is checked analysts at each of them separately.The main necessary information on the movement of the current account is contained in the bank statements and source documents which are the basis for carrying out banking operations.
Audit Operations on the current account brings correctness of transactions reflected in the bank statements and their conformity with primary documents.
An audit of operations on the current account is aimed at identifying the completeness and accuracy of the collected cash credited.In the course of the inspection movement on the current account is verified the validity of the transfer of money from the account of the organization on the basis of the contracts and at the same time carried out the audit of payments to creditors.
The task of checking the current account includes the following items: a realization of the validity of the financial instruments, their arithmetic check, as well as verification of the legality of their conduct.
Check settlements with debtors and creditors is held in the accounts of the account number 46 "Implementation of works (services)», № 60 "Settlements with suppliers and contractors", "Settlements with buyers' account number 62 and number 76" Other payments ".
Total audit and inspection operations on all accounts include examination of the movement of funds in foreign currency accounts (current and transit), as well as on the accounts of 55 "Spets.scheta."This checkbooks, and letter of credit payments and deposits.Compliance, completeness and accuracy of records on these accounts are also checked against the data reflected in the general ledger.
It's no secret that the basis of existing and operating companies sometimes meet business entities that are trying to steal the cash received from the tax, using all possible options.For example, the primary statements can be destroyed either it is impossible to determine what - or credentials.Then, the control authorities carried out the statutory audit, in particular - the audit of operations on the current account, carried out on the basis of information received from the bank serving the enterprise, on the flow of funds on current accounts.Further, during the audit operations past restored original documents, including those related to mutual settlements with debtors and creditors.And so to recreate all basic information affecting the tax base for the company during the reporting period.
