The fact that the role played by the state budget for the state, as it affects the state of public relations and moods, said that the audit of payments to the budget is a very relevant issue in terms of ensuring effective fiscal policy.
Historically, over the past year, the budgetary policy of the government has changed significantly, although the nature of a thing is quite conservative in its basis.The shifts that have taken place, mainly focused on the unification of the grounds of the budgetary system and its approximation to the standards accepted in the international community.
main directions of improvement of the national fiscal policy are:
- strengthening the revenue base by optimizing the sources of the budget and increase the share of indirect taxes;
- granting greater autonomy to regional and local budgets.
Naturally, audit settlements with the budget under these conditions becomes an active tool for improving the effectiveness of fiscal policy.Great is his role as a method of prevention of economic crimes.
The audit settlements classifies all income and taxes on several grounds, the main ones are: form, sources, methods for removal of the objects of taxation, departmental, branch, value.Based on the synthesis of these classifications is determined by the level to which these taxes and how the budget will include.
Audit of settlements with the budget is carried out, usually in two forms.
Internal audit is a screening technique, carried out on the basis of the relevant program, algorithm.To conduct such a test is necessary trained staff that is capable of doing quite routine work in large volumes in limited time.As a rule, it does not require highly skilled and trained personnel required for the verification of certain operations.More complex sites are entrusted to highly qualified specialists.The main objective of this type of audit - collection, classification, grouping and summarizing financial data for subsequent analysis.
own audit settlements with the budget has focused on analytical work and the proof or refutation of the authenticity of the documents submitted financial statements.
there are no strictly defined by any normative act the rules governing the content of the audit stages and at different stages of the event.In practice, a stereotype test, comprising the following phases:
- drawing up a preliminary plan for the audit;
- evaluation and prediction of the perceived risks;
- the development of a specific program audit;
- own checks;
- summarizing audit and its information and paperwork.
For this event, which is the audit of the company or the company made payments to the budget, very high requirements in terms of quality inspection organizations.This is even more updated because the results of the audit themselves may be subject to re-examination on the part of the tax authorities.
Contents audit must necessarily include audits of the accounts 68. The analytical account of the account is carried out by type of tax.In addition, please note that this account to various sub-accounts can be opened, including, for example - "Calculations of the VAT".In this case, you need to create a specific program, on which the audit will be carried out on VAT payments.
In accordance with the latest changes in the Tax Code, the auditor's task is to verify:
- correct calculation of the tax base;
- the reliability of earnings and incomes of the transitional period;
- compliance with the rules of calculation and tax rates;
- full and timely payment of budget payments;
- the reasonableness of the use of tax incentives;
- matching entries in the accounts or the balance sheet of the company and the account of the account 68.
Other screening operations are conducted in accordance with identifies weaknesses in the course of the testing or other inducing circumstances.
