audit of accounting policy - it is a certain type of activity, which is to gather the facts relevant to the work and the situation of the enterprise, as well as their evaluation.He carried out an independent, competent person in this area.Based on previously defined criteria, it draws conclusions about how well operates or that organization.That is an audit of accounting policy - it's such a review to be conducted independently and completed the expression of expert opinion, the condition remains the financial statements of the enterprise.
Its main purpose is to define the objective truth of the information gathered.Besides auditing accounting policy is designed to ensure that the client respect the rules of law and economic law, pay taxes.
reliability of information is important for evaluating the operation of the capital market and increase its efficiency.It also allows you to provide for the consequences of decisions taken in the economy.
audit accounting policy is made in two stages:
1. The first one assesses how being monitored within the organization.For this purpose, a good use of pre-designed tests.These forms need to make the interviewee answers and notes the auditor who performed the survey.Evaluated internal control in the organization in accordance with the procedure that it adopted.This may be, for example, the point system.
2. The next step is auditing accounting policy deals with the analysis of the collected data.For the purpose of accounting is filled with special table.In it, each component of the accounting policies followed by the answers to the questions and remarks persons, their master.
Features of the auditor depend on the objectives, in accordance with which it inspects.Work can be the accounting and tax.
In the first case, the auditor should become familiar with the accounting policies of the entity, which he will poll.This type of test is carried out with multiple targets.Firstly, it is necessary to confirm the fact of the company's accounting policies.And secondly, it is necessary to evaluate how to choose the right and rational forms and methods of bookkeeping.
Before audited accounting policies, checking the person should be familiar with a number of documents on who it will poll.These include:
- a list of forms of primary documents and reporting within the organization - all of which must be approved;
- order on policies relating to accounting, which is held on the audited company;
- chart of accounts, accounting created;
- the rules by which information is processed and produced turnover of documents;
- a note that is attached to the balance sheet and provides information about how the company maintains its accounting policy: should pay attention to what these documents are different from granted in the previous year;
- changes that have occurred in the accounting policies - they can significantly influence what decisions will be those who use the results of accounting work in the current or subsequent years.
very important audit of the accounting policy is for accounting purposes.Usually, the results are significantly influenced by the fact, what opinion has been formed for the person conducting the survey on the reliability of information on the financial status of each specific organization.
Audit accounting policy for tax purposes shall be approved by the director.The order comes into force on the first day of the year following the year of its signing.An audit of this type consists of two sections:
1) organizational and technical;
As part of this audit specialist, as well as in the first case, must first answer a series of questions relating to the holding account and then make a thorough review.