in a broad sense: a way of carrying out an audit inspection at which the auditor checks documentation of accounting of the economic subject not a continuous order, and it is selective, following thus requirements of the corresponding rule (the standard of activity;
In case of receiving on information request which disperses from registration data of the economic subject, the auditor has to apply additional auditor procedures to clarification of the reasons of a divergence.
By results of check of internal control the auditor should draw a conclusion, whether there corresponds the system of internal control to scales and nature of activity of the economic subject, and also to give the description of the discrepancies of system of internal control to scales and nature of activity of the economic subject revealed during audit.
Recalculation is used for check of reality and estimates of those indicators of financial statements which are result mainly of calculations, for example depreciation, insurance reserves, pension obligations, reserves under doubtful debts, etc. In combination with other procedures recalculations are also necessary for collection of information about estimates of all financial performance.
Distribution of results of selection — the action of the auditor consisting in transferring properly of conclusions, by results of check of auditor selection on all set.
Unfortunately, at many enterprises such documents as duty regulations of employees, schedules of document flow, are not formed now therefore the or should do this work most or to begin check when the specified information for it is prepared.
But the method as that will not give any information for if not to know - which arithmetic calculations need to be checked, and what - no; in what inventory of assets and what obligations it is necessary to participate; personally from
From the point of view of technology of auditor business inventory can be considered as a method of obtaining the most valuable and authentic proofs about reality and accuracy of assets of balance, the facts of commission of economic operations.
Presentability (representativeness) of selection — property of some auditor selection to give the chance to the auditor to draw on its basis the correct conclusions on properties of all checked set. The auditor selection which is not answering to this property is called unpresentable.
Verification of documents is that the auditor has to be convinced of reality of primary document. for this purpose to choose certain records in accounting and to track reflection of operation in the account up to that primary document which has to confirm reality and a of performance of this operation.
Analytical procedures it was already mentioned at a of a stage of planning of an audit inspection. Analytical procedures can be used and at a stage of obtaining information to collect direct proofs of mistakes, violations and false statements in financial statements.
Population and selection of it have to to the concrete (control) directions of check. Such directions when testing procedures of internal control, certainly, have to consider its main directions which it was mentioned earlier.
The result of work of the auditor is an audit report. The audit report consists according to Temporary of auditor activity of three parts the most volume of which is the part second - analytical.
But would be a mistake to think that the audit inspection — is work only with documents and the reporting, it also carrying out experiences under the guise of usual routine auditor work. For example, such check of cash desk includes:
As a rule, this procedure is carried out on an initial of check when the auditor gets acquainted with checked, estimates the volume and degree of complexity of works for to make the appropriate program of check.
For obtaining proofs about reality and completeness of reflection in the accounting of finished goods (the performed works rendered to an usl audit organization can make balance of raskhodovanny raw materials and materials on norms on a unit of production and the actual exit of production (performance of work, rendering to an usl.