Auditing has a long history. The first independent auditors appeared in the 19th century. in joint stock companies in Europe.
Audit- this is a type of activity that consists in collecting and evaluating facts relating to the functioning and position of an economic entity (independent economic unit) or relating to information about such a position and functioning, and carried out by a competent independent person who, based on established criteria, issues an opinion on the qualitative side this functioning. Therefore, an audit is understood as an independent examination and expression of an opinion on the financial statements of an enterprise. The main objective of the audit is to determine the reliability and truthfulness financial reporting the subject of the audit, as well as control over the client's compliance with the laws and norms of economic law and tax legislation.
The need for the services of an auditor arose in connection with the isolation of the interests of those who are directly involved in the management of an enterprise (administration, managers), those who invest in its activities (owners, shareholders, investors), as well as the state as a consumer of information on the performance of enterprises.
The availability of reliable information makes it possible to increase the efficiency of the capital market and makes it possible to assess and predict the consequences of making economic decisions.
Conducting an audit, even in cases where it is not mandatory, undoubtedly has importance.
Under market conditions, enterprises, credit institutions, and other business entities enter into contractual relations for the use of property, cash, commercial transactions and investments. The trust in these relationships should be supported by the ability to receive and use financial information by all participants in transactions. The reliability of the information is confirmed by an independent auditor.
Owners and, above all, collective owners - shareholders, shareholders, as well as creditors are not able to independently verify that all the operations of the enterprise, numerous and often very complex, are legal and correctly reflected in the accounts, since they usually do not have access to accounts and relevant experience, and therefore require the services of auditors.
Independent confirmation of information on the performance of enterprises and their compliance with the law is necessary for the state to make decisions in the field of economics and taxation.
Audit checks are also necessary for state bodies, judges, prosecutors and investigators to confirm the reliability of the financial statements they are interested in.
in Russia for last years certain work has been carried out to establish the institution of auditing. Decree of the President on audit activity in the Russian Federation No. 2263 dated 12/22/93. This Decree approved the Provisional Rules for Auditing Activities in the Russian Federation, established the Commission on Auditing Activities under the President Russian Federation. For the period after the adoption of this Decree, the Government of the Russian Federation approved a number of normative documents on the regulation of auditing activities in the Russian Federation, the procedure for attestation for the right to carry out auditing activities and the procedure for issuing licenses to carry out auditing activities are determined, the subjects that must be subject to mandatory audit are determined,
The Audit Commission under the President of the Russian Federation has granted the right to conduct qualification examinations (attestation) in general audit to more than thirty universities and other organizations that have established special centers for conducting qualification examinations for the right to engage in audit activities. Over the past period, more than 26,000 auditors successfully passed exams and received certificates in the field of general audit in these centers, and 1,600 people in the field of investment institutions. Similar work in the field of banking audit is carried out by the Central Bank of the Russian Federation, in the field of insurance audit - by the Ministry of Finance (formerly Rosstrakhnadzor).
In the Russian Federation, financial control is carried out in the form of state financial control and audit activities, which are in the process of formation and gradual improvement in accordance with the needs of the rule of law. State financial control is carried out both on the scale of the Russian Federation and in the constituent entities of Russia. In addition, municipal financial control is exercised at the level of local self-government.
State financial control in Russia is carried out by: the Accounts Chamber of the Russian Federation, the Audit Office of the Ministry of Finance of Russia, consisting of the Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation and the control and audit departments of the Ministry of Finance of Russia in the constituent entities of the Russian Federation, the Ministry of the Russian Federation for Taxes and Duties, the Federal Service Russia on currency and export control, Federal Treasury. State Customs Committee, control bodies of the Legislative (executive) bodies of the constituent entities of the Russian Federation ( counting chambers or similar bodies of subjects of the Russian Federation).
The main functions include: verification of the correctness of the formation of public funds, their safety and intended use; control over the correctness and efficiency of the use of credit resources; implementation of the validity and legitimacy of the actions of credit institutions in terms of the use of funds of organizations and individuals; control of the state internal and external debt.
When violations are identified for which criminal liability is provided, the state financial control bodies must transfer the materials of the audit or inspection to law enforcement agencies.
The President of the Russian Federation, the State Duma and the Federation Council of the Federal Assembly of the Russian Federation, the Main Control Department of the President of the Russian Federation, federal executive authorities, authorities of the constituent entities of the Russian Federation, law enforcement agencies - courts, prosecutors, police, federal services security and tax police - within their competence, heads of state financial control bodies.
Federal authorities state authorities, public authorities of the constituent entities of the Russian Federation, state and unitary organizations should exercise departmental control over the legality of spending public funds at their disposal, the completeness and timeliness of the fulfillment of obligations to the budget, budgets of subjects, extra-budgetary funds, including taxes and other mandatory payments, proper accounting, etc.
Audit- it's licensed entrepreneurial activity certified independent legal entities and individuals ( audit companies and individual auditors) - legal participants in economic activity, aimed at confirming the reliability of financial, accounting and tax reporting, to reduce, to an acceptable level of information risk for interested users financial statements presented by the enterprise (organization) to the owners, as well as to other legal entities and individuals.
This definition of audit reflects:
1. the single purpose of the audit is to confirm the reliability of reporting, reduce the risk of using it in economic activity;
2. unified requirements for conducting an audit - the availability of certificates and licenses;
3. unified and mandatory conditions - the audit is carried out by independent entities.
Auditing activity (audit) in Russia is an entrepreneurial activity of auditors (audit firms) for the implementation of non-departmental audits of accounting (financial) statements, accounting documents, tax returns and others financial obligations and requirements of economic entities, as well as the provision of other audit services.
Auditor (from lat. auditor - listener, student, follower) - a person who checks the state of the financial and economic activities of an enterprise for a certain period. The auditor differs from the auditor in its essence, in the approach to checking the documentation, in the relationship with the client, in the conclusions drawn from the results of the audit, etc.
Auditing activities include, in addition to inspections, the provision of various types of services: maintaining and restoring accounting, consulting on accounting, taxation, training, etc.
A well-known American specialist in the field of theory and practice of audit prof. J. Robertson emphasizes that an audit is an activity aimed at reducing business risk. And further concludes that audit contributes to the reduction to an acceptable level of information risk for users financial statements. You can roughly calculate (predict) this risk and determine the likelihood of favorable events. At the same time, the entrepreneurial risk of a company (firm, organization) does not directly affect auditors.
Audit differs from forensic accounting expertise. The difference lies in the fact that an audit is an independent verification, and a forensic accounting examination is carried out by decision of the judiciary. The specificity of forensic accounting expertise is manifested in its procedural and legal form, which provides a source of evidence in the application of expert knowledge in the field accounting in the course of the study of completed business transactions.
An audit exists regardless of the presence or absence of a criminal or civil case, while forensic accounting expertise cannot exist outside of a criminal or arbitration case, since it is a procedural legal form (the legal side of this type of expertise).
An auditor may be involved as an expert accountant during a forensic accounting examination. An expert, as an independent procedural figure, as a qualified specialist in the field of accounting and control, independently determines research methods, since he is responsible for the validity of his conclusions. The Criminal Code of the Russian Federation does not provide for any restrictions for specialist auditors in performing the functions of an expert accountant.
In Russia, auditing and the profession of an auditor in their modern form appeared relatively recently in connection with the economic transformations in the country at the present time. Meanwhile, as noted by a well-known specialist in the field of audit, control and revision, prof. Yu. A. Danilevsky, attempts to create an audit institution in Russia were made in 1889, 1912 and 1928, but they all ended in failure.
The fourth attempt, undertaken at the end of the 1980s, turned out to be the most successful, in our opinion. The first impetus to the emergence of audit firms was given by the formation of joint ventures (JV) in the USSR. For these enterprises, an audit has become mandatory to confirm annual reports. In 1987 On the basis of the decision of the Council of Ministers of the USSR, the first self-supporting company "Inaudit Joint-Stock Company" was created in our country. This firm was engaged in audits, advising the joint venture on taxation, on various legal issues, etc.
Currently, more than three thousand audit firms have been established and are successfully operating in Russia. These include such companies as FBK, Rosexpertiza, Rufaudit, Audit Chamber ASVP (Moscow), Aktionaudit (Yekaterinburg), etc.
In Moscow, St. Petersburg and other cities of Russia, the largest intercontinental audit firms - Arthur Andersen, Ernst & Young, KPMG, etc., have opened their branches.
In addition to audit firms, private auditors (auditors-entrepreneurs), of which there are more than 2,000 people, are also involved in auditing in Russia.
The auditor is a representative of a free profession, such as private lawyers, doctors, musicians. However, auditors working alone developed countries With market economy are now becoming less common.
The goals and objectives of audit activities are very multifaceted. General classification audit activity is presented in Figure 1.
Based on the above classification, it is advisable to consider the goals and objectives of auditing. The primacy in this regard belongs precisely to the external audit, the purpose and main tasks of which are given in the Provisional Rules for Auditing in the Russian Federation and the Russian Rules (Standards) for Auditing.
The main goal of an external audit is to provide objective, real and accurate information about the audited object.
The achievement of the main goal is facilitated by the features (requirements) of conducting audit activities: independence and objectivity during audits; confidentiality, professionalism, competence and integrity of the auditor; use of statistical methods and economic analysis; application of new information technologies; the ability to make rational decisions based on audit data; friendliness and loyalty to customers; the auditor's responsibility for the consequences of his recommendations and conclusions based on the results audits; contributing to the growth of the credibility of the audit profession.
The features listed above define the auditor's standards of conduct.
The independence of the auditor is determined by the fact that he is not an employee public institution, is not subordinate to control and audit bodies and does not work under their control, complies with the standards of a professional audit association (association), does not have any property or personal interests in the audited enterprises. Objectivity is ensured by the high professional training of the auditor, extensive practical experience, knowledge of the latest methodological literature.
Confidentiality is the most important requirement in the implementation of audit activities. The auditor shall not provide any authority with any information about economic activity the object it checks. For divulging the secrets of his clients, he must be liable under the law, as well as moral, and if provided by the contract, then material * responsibility.
The auditor must have the necessary professional qualifications, take care of maintaining it at the proper level, and comply with the requirements of regulatory documents. The auditor should not provide services to the client in those areas of the economy in which he does not have sufficient professional knowledge.
The use of statistical and economic analysis methods allows organizing the analysis of the conducted inspections at a high scientific level, obtaining more objective and reliable data for decision-making.
The use of new information technologies is mainly in the use of computers for the organization of audit activities. This also applies to the audit and analysis of reporting, maintaining and restoring records.
Based on the results of the audit, the auditor can draw the necessary rational conclusions that will help the client in organizing work and maintaining accounting records.
The auditor's responsibility is manifested in the fact that he is responsible for his opinion on financial statements audited company. The management of the audited enterprise is responsible for the content of the reports.
An external audit is carried out on a contractual basis by audit firms or individual auditors in order to objectively assess the reliability of accounting and financial reporting of an economic entity.
External audit in the Russian Federation, in terms of areas of audit activity and industry specifics, is divided into general audit, insurance audit, audit of banks, audit of stock exchanges, extra-budgetary funds and investment institutions.
Internal audit is an independent activity in an organization to check and evaluate its work in the interests of managers. Target internal audit- help the employees of the organization to carry out their functions effectively. Internal audit is carried out by auditors working directly in the given firm. AT small organizations may not have full-time auditors. In this case, the internal audit can be entrusted to the audit commission or an audit firm on a contractual basis.
An audit can be proactive (voluntary) when it is carried out by decision of the company's management or its founders, or mandatory if its conduct is due to a direct indication in a federal law or a decree of the Government of the Russian Federation.
The main goal of an initiative audit is to identify shortcomings in accounting, reporting, taxation, to analyze financial condition economic object and help him in the organization of accounting and reporting.
An initiative audit is usually carried out by decision of the management of an economic entity. The goals of an initiative audit can be very different: control and analysis of the state of accounting in general or its individual sections; identification of the state of financial statements; organization of office work on accounting; assessment of the applied means and methods of accounting automation; assessment of the status of tax settlements, etc.
There are several reasons for conducting a proactive audit. Firstly, many enterprises, especially ex-state ones, which were previously subjected to thorough internal control, which in recent years have gone through the procedure of privatization and corporatization and turned into joint-stock companies, have lost control from special bodies. Secondly, the turnover of accounting staff, which in turn is caused by various circumstances - insufficiently high pay, unwillingness of the management of new economic structures treat the chief accountant as one of the main controllers of the legality of business transactions, etc. Thirdly, the low qualification of accounting personnel at some enterprises, especially at newly formed ones.
Heads of enterprises and organizations facing such problems themselves turn to audit firms with requests for help.
An initiative audit can be both complex and thematic, i.e. in this case, only certain sections and sections of accounting are subject to control and analysis. The depth of verification can also be different: a complete and complete verification of accounting data starting from primary documents, an inventory of assets and liabilities, a selective verification of primary accounting data or only the data contained in accounting registers and reporting.
If the initiative audit is complex, then it covers all the above goals. The methodology for conducting an initiative audit does not differ from a mandatory audit.
Mandatory audit in our country is carried out in accordance with the Decree of the Government of the Russian Federation of 07.12.94.
An audit on special audit assignments is carried out to check individual articles of financial statements, the quality of property, legal and economic expertise of agreements (contracts) governing civil law relations, the efficiency of capital use and other issues directly related to the financial and economic activities of an economic entity.
In the sequential development of the audit, three stages can be distinguished: the confirmatory, system-oriented and risk-based audit stage.
At the confirming stage of the audit, during the audit, the auditor-accountant checked and confirmed almost every business transaction, in parallel with the accountant created his own accounting registers. At present, such a service would be called restoration or record keeping.
Since an audit is an entrepreneurial activity aimed at making a profit, auditors should apply such verification methods that would minimize the time for conducting an audit without compromising quality.
System Oriented Audit provides for the surveillance of systems that control operations. The development of the audit at this stage has led to the fact that the auditors began to conduct an examination based on internal control. A well-functioning internal control system facilitates external auditing.
Risk based audit, - this type of audit, when the audit can be carried out selectively based on the operating conditions of the enterprise, mainly bottlenecks (critical points) in its work. By focusing audit work on areas of higher risk, you can reduce the time spent checking low-risk areas. Those who rely on auditors' judgment believe that this can provide a more cost-effective audit.
According to the object of study, it is customary to distinguish three types of audit: financial, for compliance and operational
Financial audit(audit of financial statements) provides for the assessment of the reliability of financial information. The generally accepted principles of accounting organization are usually used as evaluation criteria. Financial audit is carried out mainly by independent auditors, the result of which is an opinion on financial statements. The form and content of the financial audit is closest to the audit carried out in Russia.
Compliance audit is designed to identify compliance by the enterprise with specific rules, regulations, laws, instructions, contractual obligations that affect the results of operations or reports. In the process of checking for compliance, it is established whether the activities of the enterprise comply with its charter, whether the funds for wages are correctly accrued, whether taxes are charged and paid reasonably, etc. Compliance checks require the establishment of appropriate criteria for evaluating financial statements.
Operational audit used to test the procedures and methods of the enterprise, to evaluate productivity and efficiency. It can be effectively used to check the implementation of business plans, estimates, various target programs, personnel work, etc. Sometimes such an audit is called an audit of the efficiency of an enterprise or administration.
Depending on the intended goals, operational audit is carried out: at the intersectoral, sectoral, on-farm level; external or internal auditors; in the interests of external or internal users.
The main types of audit are internal and external audit.
Internal audit. Its main task is to solve individual functional management problems, develop and test enterprise information systems. Internal audit is an integral part of the management control of the enterprise. It can also be independent, i.e. directly report not to the executive body of the enterprise, but to external founders.
The rule (standard) of audit activity in the Russian Federation defines internal audit as organized by an economic entity, acting in the interests of its management and (or) owners, a system regulated by internal documents for monitoring compliance with the established accounting procedure and the reliability of the internal control system.
The organization, role and functions of internal audit are determined by the economic entity itself, namely its management and (or) owners, depending on:
2. volumes of indicators of financial and economic activity of an economic entity;
3. the existing management system of the economic entity;
4. state of internal control.
The functions of internal audit can be performed by special services or individual auditors on the staff of an economic entity, audit commissions (auditors) involved for the purposes of internal audit third-party organizations and/or external auditors.
Internal audit institutions include auditors, audit commissions, internal auditors or groups of internal auditors appointed by the owners and (or) the management of an economic entity.
The work of internal audit has informational and consulting value for the management and (or) owners of an economic entity; it is designed to contribute to the optimization of the activities of the economic entity and the fulfillment of the duties of its management.
The objects of internal audit may be different depending on the characteristics of the economic entity and the requirements of its management and (or) owners. Typically, internal audit functions include:
1. audits of accounting and internal control systems, their monitoring and development of recommendations for improving these systems;
2. checks of accounting and operational information, including an examination of the means and methods used to identify, evaluate, classify such information and draw up reports based on it, as well as a special study of individual reporting items, including detailed checks of transactions, balances on accounting accounts;
3. verification of compliance with laws and other regulations, as well as the requirements of accounting policies, instructions, decisions and instructions of management and (or) owners;
4. verification of the activities of various levels of management;
5. assessment of the effectiveness of the internal control mechanism, study and evaluation of control checks in branches, structural divisions of an economic entity;
6. checking the availability, condition and safety of the property of an economic entity;
7. work on special projects and control over individual elements of the internal control structure;
8. assessment of the software used by the economic entity;
9. special investigations individual cases, such as suspicions of abuse;
10. development and submission of proposals to eliminate the identified shortcomings and recommendations to improve management efficiency.
The objectivity of internal audit is ensured by the degree of its independence in the management structure of the economic entity. This requirement for internal audit, as a rule, is ensured by the fact that it is subordinate to and is obliged to submit reports only to the management and (or) owners who appointed it and is independent of the heads of the audited branches of the economic entity, structural divisions, internal control bodies, etc.
The Institute of Internal Auditors has developed the following definition:
Internal audit is an independent activity in an organization (at an enterprise) to verify and evaluate its work in its interests. The purpose of internal audit is to help the members of an organization perform their functions effectively. Internal auditors provide their organization (enterprise) with analysis and evaluation data, recommendations and other necessary information resulting from audits.
Internal auditors are employees who are on the staff of the enterprise and subordinate to its management. The tasks of internal audit are determined by management, based on the needs of management, both by the divisions of the enterprise and by the enterprise as a whole.
The activity of the internal auditor is to perform a wide range of different functions included in his duties.
These features include:
1. verification of control systems aimed at developing the company's policy within the framework of the law;
2. assessing the economy and efficiency of the company's operations;
3. verification of the level of achievement of program goals;
4. confirmation of the reliability of the information used by management in making decisions.
Internal audit not only provides information about the activities of the organization itself, but also confirms the correctness and reliability of the reports of managers. Using information from internal audit, the management of the enterprise can quickly and timely implement the necessary changes within the enterprise.
To a certain extent, the functions of internal auditors are performed by audit teams in accounting departments large enterprises subordinate to the chief accountant or financial director, but the functions of internal auditors are wider.
Internal audit solves the following tasks:
1. Control over the state of assets and avoid losses.
2. Confirmation of the implementation of internal control procedures.
3. Analysis of the effectiveness of the functioning of the system of internal control and information processing.
4. Assessment of the quality of information issued by the management information system.
Internal and external audit complement each other and at the same time differ significantly.
Table 1 lists the main features and differences between internal and external audit.
Table 1. Characteristics of the features of internal and external audit
Elements
Internal audit
External audit
Setting goals
It is determined by management based on the needs of management: both by internal divisions of the enterprise and by the enterprise as a whole
Determined by an agreement between independent parties: an enterprise and an audit firm (auditor)
Solving individual functional management tasks, developing and testing enterprise information systems
The main enterprise accounting and reporting system
Determined by the management of the enterprise
Determined by audit legislation: assessment of the reliability of financial statements and confirmation of compliance with applicable law
Funds
Selected independently (or determined by internal audit standards)
Defined by generally accepted auditing standards
Type of activity Organization of work
Performing activities Fulfillment of specific tasks of management
Entrepreneurial activity Determined by the auditor independently, based on generally accepted norms and rules of auditing
Relationships
Subordination to the management of the enterprise, dependence on him
Equal partnership, independence
Subjects
Employees subordinate to the management of the enterprise and on the staff of the enterprise
Independent experts with an appropriate certificate and license for the right to engage in this type of business
Qualification
Determined at the discretion of the company's management
Regulated by the state
accrual wages according to the schedule
Payment for the services provided under the contract
Responsibility
Before management for the performance of duties
To the client and to third parties, established by laws and regulations
Methods can be the same when solving the same problems (for example, assessing the reliability of information). There are differences in the degree of accuracy and detail
Reporting
Before management
Final part auditor's report can be published, the analytical part is transferred to the client
The need for an audit of a crisis enterprise:
1. For analysis of financial economic condition and evaluation of management performance, reliable information is needed;
2. Without an audit, it is rather difficult for a crisis management specialist to objectively assess the situation at an enterprise and develop a program for reforming and restructuring an enterprise.
Significance of an audit of a crisis enterprise:
1. Allows you to evaluate the quality and reliability of financial statements;
2. Allows you to identify the most vulnerable places in the management of financial, economic and legal activities;
3. Allows, on the basis of the analysis of the reflection of all operations performed by the enterprise, to prepare a recovery plan (restructuring, changes in economic, accounting, financial, tax policy etc.)
1. Temporary Rules for Auditing Activities in the Russian Federation Decree of the President of the Russian Federation No. 2263 dated December 22, 1993
2. Civil Code of the Russian Federation M. - 1994.
3. Danilevsky Yu.A. "Audit in Russia" M. - 1994
4. Suits V.P. etc. "Audit: general, banking, insurance" M. - 2000
5. "Audit in Russia" M. "Invest Fund" 1994
6. Komyshchanov P.I. "Practical guide to audit" M. - 1994
7. Podolsky V.I. "Audit" Textbook M. - 2000
8. Perekrestenko P.V. etc. "Accounting and audit" M. - 1997.
Each of us once heard a strange and unfamiliar word "Audit", and also came across such a concept as auditing. Very often there are questions about what people in this profession do? Many have false associations with work in the field of sound services for events, but this is not so: auditors are not sound engineers! much more interesting, complex and responsible.
Auditing activity is a check of the financial statements of enterprises, the correctness of documentation, the display of economic activities in the internal documents of the enterprise and the transfer of data to financial statements. in the Russian Federation began to develop with the collapse of the Soviet Union, but only since the 2000s can we talk about the beginning of a real development of audit in Russia, because it was at that time that such world-famous audit companies as Pricewaterhouse Coopers, KPMG, Ernst & Young and others came to our country .
As we have already said, the audit activity is to verify the correctness of the display of business operations. Note that each is displayed in the documentation of the enterprise more than once. First of all, it is displayed in the so-called which is the main evidence of the operation. For example, if we are talking about the purchase of any materials, the invoice will be the primary document; if we display the cost of fixed assets, then as primary document act will also be considered
After the transactions have been displayed in the primary documents, they are recorded in the journal of business transactions, which records the essence of the transaction and for which the debit and credit are recorded. After registering the operation in the journal, a corresponding entry is made in the statements for both offsetting accounts, and at the end of the year, the ending balances for all accounts are displayed in the balance sheet and other financial statements of the enterprise.
The task of the auditor, first of all, is to control the correctness of the display of the business transaction at all stages of accounting - from the primary document to the reporting. As a rule, the audit is carried out in separate areas of accounting, that is, it is separately checked by the accounts receivable and accounts payable, settlements with customers, cash flow and so on. The need to conduct separate audits for each area of accounting is explained by the extremely large amount of work and, as a result, the high probability of errors and inaccuracies in the audit "all at once".
The audit activity ends with the submission of a letter of conclusion to the management of the company, in which the auditor expresses his opinion regarding the state of affairs in the enterprise. AT this conclusion it indicates inaccuracies and violations found during the audit. In general, the conclusion can be of three types: positive if there are no violations, conditionally positive if violations are found that do not exceed the materiality threshold, and negative if the auditor finds significant violations. The threshold of materiality is adopted in the amount of a five percent deviation of the value of the indicator displayed in the financial statements from its present value.
Auditing plays an important role in the functioning economic mechanism both individual enterprises and the country's economy as a whole, because thanks to auditors, many errors in financial statements are avoided, and various economic frauds are counteracted.
Introduction
Theme of my term paper not chosen by chance. The life of a modern person is inextricably linked with various enterprises and organizations. They produce, buy, sell, provide the same modern man services of all conceivable and inconceivable directions. However, for all their differences, organizations must be subject to the same legal norms and standards. This is where the time comes to mention the audit, the main task of which is to identify violations of the law and deviations from accepted standards.
However, you should not treat the auditors as "vultures", looking for as painful as possible errors and inconsistencies in the activities of the organization. They will not only point out shortcomings in the work, but also help to correct them, as well as bring the company's activities into the order established by Russian laws. Undoubtedly, the reliability of the information used in the work can improve the efficiency of the organization. So, the audit, in essence, is aimed precisely at ensuring that information (in particular financial information) is not distorted in the course of the company's activities. A competent organization of control over financial information helps to strengthen contractual and settlement discipline, reduce debts (receivables and payables), accelerate the turnover of working capital, and, as a result, improve the financial condition of the enterprise. So, I approached the relevance of the topic of my work. Detailed coverage of the essence of the audit and audit activities will clarify the tasks and objectives of audits financial activities organizations, differentiate the types of these audits and increase the level of knowledge in the field of audit fundamentals in enterprises.
The object of my research is audit activity, and the subject, respectively, is the essence of audit.
As my tasks in this work, I chose to study the essence, objectives and types of audit, analyze the legislation of the Russian Federation on auditing, review the audit program, as well as analyze audit procedures. The course work consists of three chapters. In the first chapter, I will define audit and analyze its history. The second chapter will consist of concepts describing the types of audit. In the third chapter, I will describe the stages of audits.
Currently, the Auditing Practices Board is the body responsible for setting auditing standards and guidelines, which gives an audit a slightly different definition: “it is an independent review of the financial statements of an enterprise and the expression of an opinion on them, subject to the rules established by law.” Auditing activities are carried out by an auditor who is a firm or a private individual. Sometimes "auditor" refers to audit personnel with delegated authority.
An audit is essentially the process of collecting and evaluating evidence of an entity's economic activities and aims to determine the extent to which those activities are consistent with their consequences. current regulations and laws. Upon completion of the audit, its results are provided to interested users. It should be noted here that the assessment should be objective (independent of the influence of various factors). The auditor does not confirm the absolute accuracy of the data presented, but expresses his opinion about their correctness and validity. The audit, as a rule, is carried out in the interests of individuals, the opinions and expectations of the results of the audit can vary dramatically, therefore, the audit criteria are strictly regulated (in international financial reporting these are generally accepted accounting principles).
However, to date, unfortunately, a unified system of financial control has not been developed and the principles of its construction have not been determined, which indicates the need to develop and adopt the Law “On financial control in RF".
The emergence of the audit is associated with the differentiation of interests of managers and investors of the enterprise. Investors, investing in the activities and development of the organization, did not want (and could not) trust with absolute certainty the financial information provided to them by the management segment. Risk financial investments was very large.
Investors needed confidence that the financial statements presented adequately and accurately reflect the financial position of the organization. Just to check the correctness of the reports and the accuracy of financial information, auditors were hired, whom investors could trust.
The first mention of the audit dates back to 1844, when laws first appeared in England, according to which the management of companies is obliged to hire a special person to check the accounts and report to shareholders, moreover, at least once a year. In Russia, auditing (like many other European innovations) appeared during the reign of Peter I. Auditors were called "sworn accountants" and were charged with the duty of working simultaneously as clerks and prosecutors. By the mid-40s of the nineteenth century, after economic crisis, the requirements for the quality of audits have become much more stringent. They have become mandatory for all organizations. The profession of an auditor is becoming very prestigious, requiring several years of study and, of course, practice.
Summing up, I would like to point out that the need for the services of auditors arose due to a number of circumstances, such as: the huge dependence of the consequences of decisions made by the company's management on the quality of the information provided, the possibility of biased informing investors by company managers, the need for special knowledge, training, qualifications and experience to verify information.
2. Types of audit
In practice, there are quite a few a large number of types of audit. Their characteristics should be given in the table.
Table number 1. Characteristics of types of audit
|
Name of the audit |
Characteristic |
||
|
Required |
Represents an audit conducted at enterprises (determined by law) annually. The basis for such an audit may be the sanction of the prosecutor, the tax police, the court or an order government agencies inquiry. The purpose of this type of audit is to establish the reliability of the financial statements of the organization and the compliance of their operations with the current regulations. Obstructing the organization of the audit (or deviation from it) entails fines from 500 to 1000 minimum wages. |
||
|
Initiative |
It is carried out at the initiative of the organization within the terms stipulated between the auditor and the enterprise by the concluded contract. In addition to confirming the reliability of financial statements, the purpose of such an audit may be: assessment and forecasting financial stability organization, choice of accounting method, development of recommendations to improve the efficiency of the organization. |
||
|
Conducted by a specialized audit firm. |
|||
|
Interior |
Conducted by full-time employees of the enterprise (appointed auditors and their commissions). In fact, this is a system of internal control over compliance with the procedure for maintaining accounting and financial accounting and the correct functioning of the control system itself, organized in the interests of the owners of the organization. The main task such an audit is to assess the legitimacy and effectiveness of the costs of the enterprise and the determination of production reserves. |
||
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Small businesses |
It is carried out as a standard audit, but taking into account the specifics of small enterprises. Thus, special attention is paid to such factors as: the irregularity of accounting records, a lack of understanding of the requirements for correcting errors detected during checks, the lack of proper control due to the small number of accounting employees, the use of cash in settlements, etc. This type of audit is regulated by the standard "Peculiarities of the Audit of Small Economic Entities" dated 11.06.2000. |
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Intrabank |
It is a check of the economic activity of banks and the quality of their customer service. |
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For compliance |
The purpose of such an audit is to identify facts of non-compliance by the organization with the procedures and rules established by the state. For example, contracts are subject to verification (for compliance with the law) or the procedure for issuing salaries (for compliance with all standards). |
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financial reporting |
It is a check of the quality and completeness of the information provided by the financial statements (profit and loss statement, statement of changes in equity, balance sheet, statement of cash flows). |
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Tax |
It is carried out in order to assess the correctness of the procedure for the formation, reflection in accounting and payment by the organization of taxes to the budgets and off-budget funds, as well as the provision of other services related to tax issues. The object of such an audit will be the tax and accounting reports of the organization. This type audit is regulated by the standard "Tax audit and other related services on tax issues" dated 11.06.2000. |
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Operating |
It is a review of the current (or operational) activities of the organization to assess its effectiveness. In addition to studying accounting, during such an audit, all the main systems of the organization's life activity (document flow, financial flows, marketing, etc.). |
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Regular (agreed) |
It is a verification of compliance with specific procedures, rules of business and regulations. The subject of this review is the working methods of the organization and its employees. It is carried out, as a rule, by order of the heads of the organization. |
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Ecological |
This is an independent assessment of the activities of organizations for compliance with the requirements of national environmental legislation, in order to determine the extent of environmental risks from its activities and develop measures to reduce or eliminate them. The object of such an audit is to determine financial risks related to liability for violation of permissible levels of environmental impact (pollution). This type of audit is regulated by the "Guidelines for environmental audit. Qualification criteria for auditors in the field of ecology" from 1998. |
I note that environmental audit in some sources is divided into external and internal. External carried out by a third party auditor. Conducted in the interests of investors and financial institutions to assess environmental risks and implement environmental management systems. When conducting this type of audit at the initiative of financial institutions, its results are used when making a decision on granting a loan or investing in a project.
Interior environmental audit carried out by specially trained personnel at the initiative of the organization to evaluate the measures taken to eliminate previously identified violations of environmental legislation. The results of such a check can be used as a conformity assessment general requirements environmental legislation, as well as special assessments (waste management, air protection, etc.).
I would like to dwell on the topic of external and, especially, internal audit in more detail. it is more commonly used in enterprises, and its theoretical aspects a must for every manager. Internal and external audits tend to complement each other. When solving many problems, external and internal auditors can use the same methods - the difference lies only in the degree of detail in the application of these methods. Table No. 2 presents the main features and differences between external and internal audits.
Table number 2. Peculiarities of external and internal audit
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Internal audit |
External audit |
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Setting goals |
It is determined by the owners and (or) the management of the organization, based on the needs of managing its divisions or the organization as a whole |
Determined by an agreement between independent parties: the organization and the auditor |
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Solution of individual functional management tasks, development and verification information systems enterprises |
Mainly enterprise accounting and reporting |
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Target |
Determined by the management of the enterprise |
Determined by legislation audit: assessment of the reliability of the financial and confirmation of compliance with applicable law |
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Funds |
Self-selected or determined by internal audit standards |
Determined by generally accepted auditing standards |
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Kind of activity |
Performing |
Entrepreneurial |
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Work organization |
Completion of specific management tasks |
It is determined by the auditor independently, based on generally accepted norms and rules of auditing |
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Relationships |
Subordination to the head of the organization, dependence on him |
Equal partnership, independence |
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Subjects |
Organization employees |
Independent licensed experts |
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Qualification |
Determined at the discretion of the management of the organization |
Regulated by the state |
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Salary accrual |
Payment for services under the contract |
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A responsibility |
Before management |
To the client in accordance with legislative acts |
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The same for solving the same problems. The differences are only in detail and accuracy. |
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Reporting |
Before management |
Internal audit - this is a system of control organized by an economic entity in the interests of its owners and regulated by its internal documents over compliance with the established accounting and reliability of the functioning of internal control. The need for such an audit arises due to the fact that the leaders of the organization do not control the daily activities of its structures. Internal audit confirms the reports of managers and gives an idea of their day-to-day activities as a whole. The main objects of internal audit are the solution of individual management tasks and the development (or verification) of enterprise information systems. The functions of internal audit, most often, are performed by groups at the accounting departments and subordinates of the financial director. To these functions include:
Checking financial (accounting) accounting systems and developing recommendations for their improvement;
The study of individual reporting items, a detailed check of transactions and balances on accounting accounts;
Investigation of cases of suspected abuse;
Verification of compliance with laws and other regulations, requirements accounting policy, instructions, decisions;
Checking the activities of various levels of management;
Evaluation of the effectiveness of the internal control mechanism and the study of control checks in the branches of the organization;
Evaluation of the software used by the organization;
Development and submission of proposals to eliminate the identified shortcomings and recommendations to improve management efficiency.
Internal audit decides the following tasks :
Monitoring the state of assets and preventing losses;
Confirmation of the execution of intrasystem control procedures;
Analysis of the effectiveness of the functioning of the internal control and information processing system;
Evaluation of the quality of information issued by the management information system.
If an internal audit department is organized at the client's enterprise, the external auditor must decide before the audit whether he can rely on the results of his work. To do this, the qualifications of the staff (work experience, education, etc.) are checked, the results of their previous checks are evaluated.
The internal audit system is considered according to the following positions :
Number, qualifications and work experience of specialists of the internal audit department;
The degree of independence of the auditor from the management of the organization;
The scope and objectives of internal audit;
Methodological basis for the activities of internal audit;
Characteristics of the controls provided to the auditor;
Checking the most risky areas;
Periodic control of the work of the internal audit department by managers;
Compliance of programs and scope of work of internal audit with the goals of external audit;
The quality of internal audit reports.
To familiarize yourself with the internal audit system, you must obtain the documents , the absence of which will indicate that there is no effectively functioning internal audit system at the enterprise, namely:
Documents confirming the creation and functioning of the internal audit system (order on the creation of an internal audit system, staffing with the position of an auditor or an audit department, etc.);
Confirmation of the activities of the audit department (plans, protocols, reports).
External auditors should be aware that they should not rely solely on the work of internal auditors, and it is necessary to periodically review their work, because. regardless of whether the data of external or internal audit were used in the audit, the external auditor is responsible for the reliability of the audit report. Based on the results of familiarization with the internal audit system, the external auditor expresses his opinion on the effectiveness of its functioning, and whether it is possible to rely on the results provided when choosing verification methods.
In this chapter, I would like to mention With accompanying X auditing X services Oh , because At present, the audit activity includes not only audit, but also Additional services, which can only be fully provided by employees of audit organizations with the highest qualifications in the field of accounting, law, taxation and business analysis.
In accordance with the federal law “On Auditing Activities”, the services accompanying the audit are: setting up, restoring and maintaining accounting records, preparing financial statements, accounting and tax consulting, analysis of the financial and economic activities of organizations and individual entrepreneurs, economic, financial, legal and management consulting, representation in court and tax authorities on tax and customs disputes, accounting automation and IT implementation, property valuation, valuation of enterprises as property complexes, business risk assessment, development and analysis investment projects, drawing up business plans, conducting marketing research, conducting research and experimental work in the field related to auditing, training specialists in areas related to auditing and other services.
In accordance with the standard "Characteristics of services related to the audit and the requirements for them", these services can be classified according to the principles of their compatibility with various types of audit and their content. . This classification is presented in Appendix B.
As we can see, the audit is very versatile, and, pursuing various goals, enterprises can conduct various types of audits, as well as resort to audit-related services.
3. The audit process and its stages
Auditing firms work on a contractual basis. Organizations independently choose a company and conclude an agreement with it, which indicates the directions and features of the audit. The contract contains not only the time of the inspection, the types of services and the amount of payment, but also the rights and obligations of both parties.
As for the stages of verification, there is no single approach in determining their number and names. However, as a rule, there are initial (organizational), research and final stages.
Organizational stage comprises choiceaaudit object and his organizationarationally- methodicallyohtrainingand. Based on the type of activity of the organization, they find out which specialists need to be involved in the audit. Then an order or order of the head of the company is issued, which indicates the type of audit, the period and timing of the audit, and also lists all members of the audit commission, indicating their positions. Organizational and methodological preparation The audit begins with determining the economic condition of the organization. Even before leaving for the audited organization, the audit commission examines the plans for financial, economic and production activities enterprises and their performance. To do this, check the business plan, accounting and statistical reporting, acts of previous inspections and other documents. At the stage of checking the financial statements, analytical procedures, such as:
Comparison of financial indicators (actual with planned or actual with similar ones for previous years);
Comparison of indicators with the corresponding indicators of similar enterprises;
Definition of deviations.
After that, the head of the audit commission develops an audit program, which is approved by the head of the enterprise. The program indicates the object of control, the sequence of verification, etc. Then, an audit methodology is selected and an audit schedule is drawn up, which indicates the period for checking each section and the executors conducting the audit. This is how an internal audit is organized. The preparation of an external audit differs only in the range of issues raised by the customer.
Research stage performed by auditors within the organization. This stage is divided into two stages: pre-exploratory and exploratory.
pre-investigative stage involves certain actions aimed at creating the necessary conditions for the audit. But andresearch stage represents the direct implementation of control and audit procedures.
Final stage control and audit process - a summary of the results of the audit. When it summarizes the identified shortcomings and violations and sets them out in the audit report, together with measures to prevent shortcomings in the future.
At the final stage of the audit process, there are three stages:
Evaluation and analysis of results;
Drawing up a report, preparing proposals and familiarizing customers with them;
Writing a conclusion and signing an act of work performed. At the stage of evaluation of the analysis of the results, the head of the audit committee finds out whether the evidence collected is sufficient to confirm the reliability of the financial statements. Disputable issues are agreed with the head of the audited enterprise. Then the auditor draws up a conclusion, which indicates the strengths and weaknesses of the enterprise. It also reflects proposals aimed at improving the business of the client organization and improving the internal control system. The form and content of the auditor's report is regulated by the standard "Auditor's report on financial (accounting) statements" (Appendix B).
After drawing up the conclusion, the auditor and the customer sign a work performance certificate, which is the final stage of the audit process. In addition, audit firms provide various services: analysis of financial statements, advice on economic and legal issues, taxation, etc. Not only the methodology and procedure of the audit, but also the stages of their implementation depend on the nature of the services.
Thus, speaking about the stages of an audit, it is worth mentioning that audit firms work on a contractual basis. There is no single approach in determining the number and names of verification stages. However, as a rule, there are initial (organizational), research and final stages. The result of the audit is summed up in the auditor's report, the form and content of which is regulated by the standard "Auditor's report on financial (accounting) statements".
Summing up my course work, I would like to return to its main points.
So, the need for the services of auditors arose due to a number of circumstances, such as: the huge dependence of the consequences of decisions made by the company's management on the quality of the information provided, the possibility of biased informing investors by company managers, the need for special knowledge, training, qualifications and experience to verify information.
The audit is very versatile. There are such types of it as: mandatory, proactive, external, internal, audit of small enterprises, intrabank, audit of financial statements, audit for compliance, tax, operational, regular (agreed), environmental, as well as services related to the audit. This diversity is due to the various goals pursued by an organization that has decided to audit its activities.
Auditing firms work on a contractual basis. There is no single approach in determining the number and names of verification stages. However, as a rule, there are initial (organizational), research and final stages. The result of the audit is summed up in the auditor's report, the form and content of which is regulated by the standard "Auditor's report on financial (accounting) statements".
Audit checks are aimed at verifying the reliability of information used in the work of organizations, which, of course, makes it possible to increase the efficiency of their work and reduce possible business risks to a minimum. A competent organization of control over financial information helps to strengthen contractual and settlement discipline, reduce debts (receivables and payables), accelerate the turnover of working capital, and, as a result, improve the financial condition of the enterprise.
Detailed coverage of the essence of audit and audit activities, carried out in this work, made it possible to clarify the tasks and objectives of audits of the financial activities of organizations, differentiate the types of these audits and increase the level of knowledge in the field of audit fundamentals at enterprises.
List of sources used
1. Federal Law "On Auditing Activities" dated 07.08.01 No. 119-FZ
2. Federal Law "On Licensing Certain Types of Activities" dated 08.08.2001 No. 128-FZ
3. Federal Law "On Auditing" dated 07.08.2001. No. 119-FZ
4. Federal law "On accounting» dated 11.21.96 No. 129-FZ
5. Regulation on accounting and financial reporting in the Russian Federation dated July 29, 1998 No. 34-n.
6. Decree of the Government of the Russian Federation “On issues state regulation Auditing Activities in the Russian Federation” dated February 6, 2002 No. 80.
7. Decree of the Government of the Russian Federation "On licensing certain types of activities" dated February 11, 2002 No. 135.
8. Order of the Ministry of Finance of the Russian Federation "On approval of the form of the qualification certificate of the auditor" dated 04.25.2002 No. 34.
9. Belukha N.T. Audit. Textbook.//"Knowledge" KOO., 2000 - 157p.
10. Podolsky V.I. Audit. Textbook for universities.//M., 1997 - 210 p.
11. Sheremet A.D., Suits V.P. Audit. Textbook.// M., 2000 - 138 p.
12. Shishkin A.K., Mikryukov V.A. Accounting and analysis at the enterprise.// Publishing Association "UNITI", 2002 - 208 p.
13. Korotkov A.P. Crisis management. Textbook for universities.//M., 2000 - 312 p.
14. Savin A.A. Audit.//"ACADEMIA", 2002 - 202 p.
15. Podolskaya L.V. Fundamentals of audit.// M., 2004 - 312 p.
1. The concept of auditing
2. Goals and objectives of the audit
3. Types of audit-related services
4. Audit principles
5. Subjects statutory audit
6. Responsibility of an economic entity for evading a mandatory audit
Introduction
In this topic, the concepts of audit activity, audit, its goals and objectives are considered. It also discusses the principles of audit, as well as the types of audit-related services. The subjects of statutory audit and the responsibility of the audited entity for evading the statutory audit are separately defined.
1. The concept of auditing
In accordance with the Federal Law "On Auditing" (Article 1), auditing, auditing is an entrepreneurial activity for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs. In addition, audit firms and individual auditors may provide audit-related services.
The Federal Law "On Auditing" defines legal framework regulation of audit activity in the Russian Federation. On the basis of and in pursuance of this Law and other federal laws, decrees of the President of the Russian Federation, the Government of the Russian Federation has the right to adopt resolutions containing the norms of the legislation of the Russian Federation on auditing.
The Law "On Auditing Activity" defines the scope of audit - verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs, as well as its goals.
In the domestic theory and practice of audit, the following system of its classification is recognized.
An external audit is carried out on a contractual basis by audit firms or individual auditors in order to objectively assess the reliability of accounting and financial reporting of an economic entity.
Internal audit is an independent activity in an organization to check and evaluate its work in the interests of managers. The purpose of internal audit is to help the organization's employees perform their functions effectively. Internal audit is carried out by auditors working directly in the organization. Small organizations may not have full-time auditors. In this case, the internal audit can be entrusted to the audit commission or an audit firm on a contractual basis.
An initiative audit is an audit that is carried out by decision of the management of the enterprise or its founders. The main goal of an initiative audit is to identify shortcomings in accounting, reporting, taxation, to analyze the financial condition of an economic entity and help it organize accounting and reporting.
A mandatory audit is an audit, the conduct of which is conditioned by a direct indication in the Federal Law and other federal laws.
The fact that the need for an audit in a number of cases is established by legislative acts, and not by the desire of the heads of economic entities, has its own reasons and certain consequences both for auditors conducting an audit that is mandatory for economic entities, and for these economic entities.
Reasons for the need for a mandatory audit.
1. Subjects of mandatory audit, as a rule, work with in cash physical and/or legal entities are banks, insurance companies, non-state pension funds, open joint-stock companies. Employees of these organizations do not always know how to competently read financial statements, analyze financial indicators to draw appropriate conclusions. In the case of an audit of such economic entities, the auditor acts as an intermediary between the audited economic entity and an economic entity interested in the activities, but not a fully qualified user of financial statements.
2. By establishing the obligation to confirm the reporting of enterprises that have a large amount of proceeds from sales, the size of their property, the state thus organizes control over the activities of these enterprises as large taxpayers.
From the point of view of the development of audit in the scientific literature, three audit functions are distinguished: confirmatory, system-oriented and risk-based audit function.
Confirming - is characterized by the fact that during the audit, the auditor checks and confirms almost every business transaction, in parallel with the accountant creates his own accounting registers.
Since audit is an entrepreneurial activity, i.e. activities aimed at making a profit, auditors should apply methods that would minimize the time to conduct the audit without compromising quality.
System Oriented - Provides for the observation of systems that control operations. This function allows auditors to conduct an examination based on internal control. A well-functioning internal control system facilitates external auditing.
A risk-based audit is such an audit when an audit can be carried out selectively, mainly - bottlenecks (critical points) in the operation of an enterprise. By focusing audit work on areas where risks are higher, you can reduce the time spent checking low-risk areas. Those who rely on the judgment of auditors believe that this can provide a more cost-effective audit.
Depending on the object of study in practical activities It is customary to distinguish three types of audit: financial, compliance and operational.
A financial audit (or an audit of financial statements) involves assessing the reliability of financial information. The generally accepted principles of accounting organization are usually used as evaluation criteria. Financial audit is carried out mainly by independent auditors, the result of which is an opinion on financial statements. In form and content financial audit closest to the audit carried out in Russia.
A compliance audit is designed to verify that an entity is complying with specific rules, regulations, laws, regulations, contractual obligations that affect the results of operations or reports. In the process of checking for compliance, it is established whether the activities of the enterprise comply with its charter, whether the funds for wages are correctly accrued, whether taxes are charged and paid reasonably, etc.
Compliance checks require the establishment of appropriate criteria for evaluating financial statements.
An operational audit is used to test the procedures and methods of an enterprise's operation to evaluate performance and efficiency. It can be effectively used to check the implementation of business plans, estimates, various target programs, personnel work, etc. Sometimes such an audit is called an audit of the efficiency of an enterprise or administration.
Depending on the intended goals, operational audit is carried out: at the intersectoral, sectoral, on-farm levels; external or internal auditors; in the interests of external or internal users.
According to the frequency of audits, a distinction is made between initial and periodic audits. An initial audit is an audit that is carried out for the first time at a given enterprise (organization).
Periodic (recurring) audit is carried out at the given enterprise, as a rule, annually. This allows you to establish long-term cooperation between the auditor and the client, improve the quality of audits, give a more objective assessment of the economic entity and its activities.
This classification is not exhaustive, the expansion and deepening of the scope of audit services will identify new types and directions of audit activities.
Based on the above classification, it is advisable to consider the goals and objectives of auditing. The primacy in this regard belongs precisely to the external audit, the purpose and main tasks of which are formulated in the Federal Law "On Auditing" and Russian rules(standards) of audit activity.
2. Goals and objectives of the audit
In paragraph 3 of article 1 federal law"On audit activity" it is noted that the purpose of the audit is to express an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.
In accordance with this purpose and on the basis of paragraph 7 of Article 9 of the Law: " Audit organizations and individual auditors, in accordance with the requirements of legislative and other regulatory legal acts of the Russian Federation and federal rules (standards) of audit activity, have the right to independently choose the methods and methods of their work, with the exception of planning and documenting an audit, drawing up working documentation auditor, audit report, which are carried out in accordance with federal regulations(Standards) of Auditing Activities". The following local tasks can be formulated when conducting a statutory audit.
1. Formulation of the principles for the preparation of the plan and audit program.
2. Organization of the preparation and drawing up of the plan and audit program.
