Audit, as such, can be represented in the form of accounting, carried out from outside.The object of the audit is the same, only in a different form feature of this type of activity.Designed audited financial results for the control of accounting in accordance with established rules and regulations, has the task of detecting errors, their elimination and consultation with officials to improve the quality of their work.
information known to play a role of direct factor of production, from the quality and accuracy largely depends on the efficiency of any enterprise or company.Such information has the property transordinarnosti - that is, it requires virtually all the participants in the economic process, but anyone who wants it, uses a particular element of it for their specific purposes.
As part of the economic process, the main source of this information can become an independent audit of financial results.International standards say audit as independent verification, thus emphasizes that audit objects can be objects regardless of whether they bring its owner some profit or not.According to international standards, the audit can be conducted for the purpose of expressing an opinion.Thus, the category of an audit of financial results is much broader in content than that of the audit because it includes features such as the examination of accounting documents, the development of proposals for improvement of accounting, professional counseling Accountants.
overall objective pursued by auditing the financial results of companies - the study of compliance of accounting at the enterprises established rules and regulations.The object of it in this case is the entire financial and economic work of the organization or enterprise.Typically, the types of audits are classified into external and internal.External audit of financial results is an independent, which means that he is responsible not to the controlled entity and its customers before providing them with accurate information about the status of an enterprise or organization.The external audit is conducted, as a rule, in the interest and initiative of the owner of the enterprise.
This financial control appears here as a specific branch of the control itself.His compulsion objectively follows from the nature of finance, which implies the existence of control functions.Financial control, including in the form of the audit, carried out in the manner prescribed by law and by special bodies authorized to do so.
As already noted, the main goal pursued by the accounting audit of financial results, is to check and establish the reliability of accounting information on the company and its relevant regulations of the State governing the activities in this area.From the contents of the category objective it implies that the main focus of the audit in this case is information relating to the origin of profits and losses of the enterprise.
General audit objectives in this context are as follows:
- check the completeness of the information shows the results of the economic activity of the enterprise or organization;
- determination shown and accessory reflected in the documentation data;
- correct assessment study on all positions and accounting standards;
- establishment of relevant data on the financial performance of the enterprise carried out accounting policies;
- check the classification of income and expenses;
- the establishment of the rule of law to apply the procedures of registration of operations and verification of data, which are reflected in the accounting records;
- the establishment of a fair presentation of financial results;
- checking compliance with established rules and regulations now created correctly net profit;
- check completeness and timeliness of payments in the budget.
ultimate procedure that involves an audit of financial results, to be the auditor's opinion, which directly assesses the admissibility, validity, accuracy and completeness of the information provided.
