The main purpose of a statutory audit is to provide an opinion of the audit firm on whether such reporting provides a reflection of assets and liabilities in all material indicators. It also determines the financial results of the client's activities in the reporting period, in accordance with all the necessary requirements of the legislation of the Russian Federation.
Instructions
Step 1
When performing an audit, it is necessary to inspect all available documents, reports and balances of the audited company for their accuracy. At the same time, reliability means the degree of accuracy of the audit data of accounting or financial statements, which allows its users to draw correct conclusions based on the results of economic activities about the financial and property status of the company. In turn, all informed decisions should be made based on these findings.
Step 2
The audit is carried out only on the basis of primary documents, as well as information about economic activities, which is provided by the client himself.
Step 3
The planning and conduct of the audit is carried out on the basis of certain in-house standards developed on the basis of all the necessary applicable federal rules (or standards) of auditing. Start with a general audit of the condition of the business. View all
constituent documents - this will help you in the future, with a more detailed study of the state of affairs.
Step 4
The audit should be carried out in such a way as to obtain the necessary assurance that these financial statements do not contain material misstatements. That is, inconsistencies and errors that could have a material impact on the financial or accounting statements.
Step 5
Check out the personnel documentation that is available at the audited enterprise. Check the design of personnel documentation in accordance with GOSTs, regulatory documents, office-work instructions adopted by the company.
Step 6
Check the status of employees' personal files - availability of documents, unification of documents, correctness of execution in accordance with the Labor Code of the Russian Federation. Then check the status of the staffing table, the correspondence of positions and employees.
Step 7
Check the status of job descriptions - for compliance with functionality, categorization, hiring and dismissal, job requirements, rights and responsibilities of employees of the organization.
Step 8
Check the status of the vacation schedule, the order of approval, as well as the completion and validity of the time sheet.
Step 9
Check compliance with the requirements for filling out the required package of documents for conducting business trips - regulations on business trips and documents.
Step 10
Check the state of office work in the organization - the unification of documents, their subdivision into administrative, organizational, informational, the clerk's understanding of the meaning and essence of all these groups, the Album of unified forms of organization and the Instruction on record keeping.
Step 11
After checking, make a list of the required changes.
