Accounting and auditing are essential management functions, as well as a means of solving the problems, both economic and social development of the company and the country as a whole.These concepts should be provided as the management of the organization and the relevant services in all industries.Thus, the audit - is a kind of information base, which is essential for planning, regulation and stimulation of business, as well as for monitoring and analysis of production processes.In addition, carrying all kinds of certifications and inspections provides the most complete and accurate information about the phenomena and processes that affect the status of the organization.You can also exercise the necessary control over the direction and the legality of the transactions taking place in the business.
Based on the foregoing, it can be concluded that the audit - is a continuous process, which is closely associated with the documentary observation of all sorts of economic phenomena occurring in the enterprise.The aim of any survey is to formulate an objective opinion about the validity of financial statements, as well as according to the accounting system with the legislative documents.
Accounting audit
may include several key areas: Audit of stock exchanges, banks, insurance organizations, off-budget funds and investment institutions, as well as the general audit.
If we consider auditing as a whole, it should be noted once licensed character.Legislative bodies provides for issuance and cancellation of these documents.Consequently, the auditor may be a natural person who meets all the qualification requirements.
Audit
This independent audit of financial activity.However, the auditor carries out its activities within the framework of a civil contract, concluded between the company and the audit firm.
Classification
Currently distinguish two main categories: internal and external inspection.The former include all the checks performed by full-time service of the organization.At the same time it must exercise control in compliance with all existing rules of accounting.In turn, internal audit - is all the activities of companies and individuals engaged in such tests, which were conducted on the basis of signed agreements.At the same time all the activities taking place in the framework of this activity, must comply with the standards and requirements of the current legislation.It should also be noted that individual auditors should be evaluated and perform a set of specific rules.The purpose of their activity is the reconciliation of the financial statements, requested clarification of the data, as well as the provision of various related services.
