When it comes to organizing the activities of an enterprise, then, first of all, talk about this phenomenon as the audit of financial investments.
first question that immediately comes to mind is: what purpose it is necessary to carry out this procedure?
Audit of investments aims to form an opinion about whether the statements are reliable accounts of an enterprise in the direction of investments, which were made for short or, on the contrary, a long time.Audit procedures carried out according to a specially developed method of accounting and taxation of financial investments.This procedure is carried out by the standards and regulations that are valid in the territory of the Russian Federation.
What preconditions have audited the financial investment?
First, auditor during the audit company's assets based on their completeness.This means that financial investments, investments have to be made in the appropriate register of accounting, as well as all accounting records, and to do so in its entirety.No unrecorded financial investments in any case should not be.
on it have their reasons.Accounting and Reporting observes all the assets, loans and securities, which one or another company or the company obtained in its use.
It also marked turnovers and balances on existing accounts.A case in point is a synthetic record-keeping of financial investments.This balance and momentum accounts of analytical accounting will be the same size as the synthetic investments.
turnovers and balances of accounts are usually fully transferred from the registry of accounting in the so-called general ledger for accounting statements.
All investments, investment, financial flows and debt mandatory should be registered in the accounting and in reporting documents.For this, they, in fact, exist.
There are described and accounted for all operations on the movements of financial investments.
Another premise is the premise of existence.It means that all investments are very important for an organization or company.They tend to exist at the time of the balance sheet and make a profit after some time.
In this case, the availability of financial investments is an official confirmation that provide primary documents, as well as the results of the inventory, which is carried out in a time-bound.
company is entitled to a financial investment of this kind, and is responsible for all risks that are associated with that right.
Audit of financial investments of the enterprise, which are reflected in the financial statements shows that they are owned by the company, and on the legal basis.
All securities are reflected in the balance sheet are also in the ownership of the enterprise.They were received by him as a result of the treaty system, which, in turn, met all legal requirements.
Audit of financial investments has a value assessment.This means that investments and securities are valued in the accounting and reporting documents according to the requirements that apply to standard documents such sense.
example is the valuation of the securities in the currency of a foreign state.If you look at the method of acquisition of such securities, their actual cost will be formed on the basis of the relevant regulations.
Audit of financial investments of the company or some of the enterprise acts as a kind of monitoring, which helps to give an independent assessment of the facts and to identify gross violations or deviations from the norms and laws that regulate accounting.
