Статья по бухгалтерскому учету, анализу и аудиту на тему Accounting and audit in the organization.

Audit of the organization of accounting is carried out according to the previously developed methodology, only an experienced and qualified specialist is allowed to the procedure. The data source is the information base available at the enterprise:
• compiled by the chief accountant and approved by the Director General of the organization.;
• organization chart of accounts used;
• a set of primary documents that form an array of data for reporting;
• the existing rules of document management;
• methods of formation of the financial statements;
• additional data that affect the accounting methods you choose.
In the process of verification it turns out not only the correctness of the documents, but also the implementation of Accounting policies. At the end of such audit the auditor draws up the conclusion-the document in which the opinion on reliability of the reporting is expressed. If the analysis reveals a change in Accounting policies, the auditors first task is to determine its validity. The law provides for several situations that allow for changes in Accounting policies:
• innovations in regulations and legislation governing the use of accounting policies;
• development and implementation of new reporting methods;
• reorganization and other significant changes in the companys operating conditions.
If one of the conditions for a legal change in accounting policy has been met, the responsible persons at the enterprise should prepare an explanatory document with the following details:
• reason for changes in Accounting policies;
• contents of the new Accounting policies;
• the procedure for making changes to the financial statements;
• amounts of cash for which the reporting data have been adjusted.
Hiring one specialist to audit the organization of accounting and accounting policy may not give the desired result, because it takes a lot of time, it is not always possible to cover all aspects of the enterprise.
Audit is