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According to the economic contents the volume of the realized production characterizes end financial result of work of the enterprise, implementation of the obligations to consumers, extent of participation in satisfaction of requirements of the market.

According to the accounting of product sales, works, services the set of the documents having branch specifics is developed. But along with it the accounting of product sales, works, services is considered and in fundamental documents on accounting.

In general at the studied enterprise it is not revealed gross blunders, however all found quantitative and qualitative mistakes speak about need to increase control of observance of methodology of the account, correctness of its maintaining.

- contents, repair, construction and reconstruction of public roads of regional value and highways, bridges and other objects of production and social appointment;

AUDIT INSPECTION, AUDITOR STANDARD, PRODUCT SALES (WORKS, USLU, OPERDELENIYA METHOD OF SALES PROCEEDS, SYSTEM OF ACCOUNTING, SYSTEM OF INTERNAL CONTROL, IMPORTANCE AND RISK OF AUDIT, BRIEFS OF THE AUDITOR.

The organizational structure of the enterprise does not assume clear split of duties, however is provided that workers did not carry out incompatible functions, i.e. there is a division of performance of functions of management and the accounting of assets, implementation of economic and accounting operations. Are accepted to a measure for ensuring safety of assets and accounting records, namely: creation of spare copies, protection of computer programs.

At the general acquaintance to system of internal control of the enterprise existence of separate control devices was revealed, however there is no scheme of document flow, there is no document in which duties of workers are accurately distributed. In this regard the system of internal control was estimated as average, to it there corresponds the average risk equal to 60%.

Check of correctness of drawing up documents for shipment of goods, rendering works, services showed the insufficient organization of work of accounts department for checked the period. Documents are filed not as their drawing up. A number of arithmetic mistakes is revealed. It is necessary to create a technique of additional check of correctness of paperwork and the sums reflected in them.

Auditor control in itself cannot be referred to innovations of the market relations, however emergence of the independent control providing realization of practical public requirement – confirmation of reliability of financial information on activity economic subjects in interests of users of this information is new.

Registers of accounts on according to plan – to precautionary repair are filled in on the basis of acts of acceptance of the performed works, and for the checked period total amounts according to the register coincide with the sums specified in these acts. And cost executed stroitelno – installation works plus to compensation is equal to a turnover of the debit of account 46 on every month respectively.

Proceeding from it and analyzing features of functioning and the current economic situation of branch in which the enterprise works, experience and qualification of the workers responsible for maintaining the account and preparation of the reporting, and also complexity of the considered economic operations, intraeconomic risk it is possible to estimate as low. The intraeconomic risk is equal 50%.

It is originally necessary to examine about the enterprise in general, its kinds of activity, and also features of conducting accounting. The general plan and the program of an audit inspection has to be developed for effective carrying out audit.

Also there is no the accurate distribution of official duties between workers of accounts department approved by the head, accounting, necessary for the correct organization, and increase of responsibility of workers behind performance of the duties.