Types of audit - this is quite a ramified concept.For a number of types of audit criteria are classified in separate groups.Concept and types of audit are different.
From relationship user information distinguish these types of audit.External (check with the invited expert), which includes a check at the request of the subject of the economy and on-demand scan of the legislation.Invited auditor checks on the basis of the agreement concluded with the client.The peculiarity of this type of inspection is that the external auditor is a person who is not interested in the results of inspections (not the founder, not a shareholder, etc.).The purpose of his work - confirm the accuracy of financial reporting and to establish a state of economic activity of the audited object.
Internal audit - a check that is conducted experts subordinate to the given economic entity.Internal audits are aimed at solving the problems of functional management, ensuring the effectiveness of economic development of the enterprise and its subordinate bodies, and help employees more effectively do their jobs.
From relation to the requirements of the legislation distinguish these types of audit.When a mandatory inspection is conducted in accordance with the requirements and criteria established by law.Mandatory checks are carried out at regular intervals and are intended to confirm the legality of conducting business operations and their correct accounting purposes.Initiative (inspection is conducted only at the request of a business entity, the owner or supervisory body of such economic entity).The main goal - to identify gaps in record keeping, reporting, etc.to assist staff in preparation for the mandatory inspection.
Depending on the object of inspections distinguished general, banking, audit, insurance agencies, auditing exchange-traded funds and investment institutions.
Depending on the timing of the different types of audit initial, repetitive (agreed) and operational.The original is a very time-consuming and complicated, since for the first time on a particular subject.
Depending on the nature of the checks distinguish between system-oriented, confirming the audit and based on risk.
By appointment audit is a tax, audit of the financial and accounting reporting, pricing, operational and management for compliance and audit of economic activities.
buhotchetnosti audit - audit to conclude its compliance criteria of accounting.In compliance - verification of compliance with the rules, laws and regulations.It can be carried out in relation to staff and shareholders.Operational and management is carried out to check the functioning of the business units in order to identify the effectiveness and reliability in order to manage.Tax to check the organization has a relationship with the tax authorities about the tax and other payments.Specialties include technical, environmental and other types of audit.
Types of audit and auditor services are divided not only on the principal but also the accompanying.Auditors have the right to provide related services.These include services that are compatible with checks: setting of accounting, control over the conduct of reporting, control of assessed taxes, the analysis of financial activity, estimation of investment projects, the selection of personnel, conducting various seminars, computerized accounting, etc.Auditors may provide services and is not compatible with holding the customer checks: maintenance, restoration of accounting, preparation of tax returns, accounting and financial reporting.
