Before we talk about what the audit records of finished products, is to understand the concept of the audit.
In our country audit - it control over the business activities of an enterprise.As soon as the developed market relations, accountants had to get acquainted with a variety of regulations and laws that regulated all the legal aspects of economic activity.They were reflected such criteria of enterprises, accounting, reporting, taxation criteria, processes of formation of the cost price of a product and so on.
Regulations are complemented by new provisions, are changing, and this happens quite often.Unfortunately, they are not always communicated to the taxpayers.That is why some of the violations ascertained, mostly, of course, unintended, in some regulations.
It is therefore logical to create a form of control over the economic activity of the enterprise, and it must be carried out not by the state.It should be remembered that this form of monitoring should include advice on all matters relating to the organization and accounting accounting, financial statements, as well as methods to increase the efficiency of business operations.
such form and began an audit of the finished product.It helps to significantly reduce the risks of individual entrepreneurs and businesses.
If we talk about the finished product, it is a property that belongs to the sphere of material production, that is, the reserves of the enterprise.They, of course, comply with all the standards required by law.The products are manufactured with one goal - selling and making a profit.
audit finished product implies the presence of a certain item number, name, party, class, or homogeneous group.
company chooses the unit of account of finished goods.Naturally, it is fixed in the relevant accounting policy documents.
All products are for rent for sale to the warehouse.It held its accounting, and make it responsible for the material and the process face.You can make an exception and not audited sales if it is large, that is, it can not pass the warehouse for technical reasons.
Then the finished products carried out an audit on the spot of the production, and makes it a manufacturing company.
What's all the same end, a thorough inspection of such products?The answer is obvious: it is necessary to objectively assess whether the full amount of the products made in a timely manner if it is delivered to the warehouse, whether reflected in all of the documentation reliable data is correct paper on accounting and reporting.
audit also checks the finished product and the volume of sales of products obtained by revenue, the value of cost of goods sold, the value of commercial expenses and potential losses from sales.
All results of this test are issued as documents of analytical and synthetic accounting of production and sales of a product.
It should also be said that the auditor's report is a document having legal status, which means it is valid for both legal entities and for individuals, government, administration and judiciary.
conclusion that makes the auditor, has the status of an expert opinion, which is usually appointed by the state.
