An audit implies a procedure for conducting an independent analysis of the activities of an organization. As a rule, this check is carried out on the basis of the company's financial statements.
Instructions
Step 1
Analyze the risks of the company based on its preliminary data and the results of all the analytical work performed. Then draw up an overall plan for the upcoming audit, which should determine the sequence of actions for the auditor himself. That is, in what areas, as well as with what intensity you will conduct the check. You can use graphs, diagrams, or computer systems for rational tasking and the best overview.
Step 2
Lay out the overall test plan in the form of a table. In it, reflect the following data: the name of the audited organization, the time of the audit, the name of the head of the audit team, the number of man-hours, the composition of the audit team members, the types of procedures planned, the calculation of the planned audit risk, the full name of the contractor and notes. In turn, the general complex of objects to be inspected (or planned groups of works) when drawing up this plan may be as follows: verification of constituent documents, audit of existing non-current assets and fixed assets, verification of inventories, estimation of production costs, verification of goods, audit of sales costs, check of cash flow, audit of cash transactions, calculations, check of off-balance accounts, audit of the correctness of the preparation of financial statements and the state of existing accounting, check of the correctness of the preparation of consolidated statements and the organization of tax accounting.
Step 3
Conduct the check according to the previously developed plan. In this case, enter all the data during the audit into the computer. To do this, you can use a specially developed program for checking the company.
Step 4
Please note that the program is a development of a previously drawn up audit plan and implies a detailed list of all completed audit procedures. In turn, this work is necessary for the practical implementation of your audit plan. The program itself is needed for a more efficient distribution of activities within the audit group, as well as for monitoring the audit by the leaders of the audit firm.
