2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Accounting and auditing are important management functions, as well as a means of solving problems of both economic and social development of the enterprise and the country as a whole. These concepts should be provided both by the management of the organization and by the relevant services in all industries. Thus, an audit is a kind of information base that is necessary for planning, regulating and stimulating the activities of an enterprise, as well as for monitoring and analyzing production processes. In addition, carrying out all kinds of certifications and checks allows you to get the most complete and reliable information about the phenomena and processes that affect the state of the organization's assets. It is also possible to exercise the necessary control over the direction and legality of ongoing operations occurring in economic activities.
Based on the foregoing, we can conclude that the audit is a continuous process, closely related to documentary monitoring ofall kinds of economic phenomena occurring in the enterprise. The purpose of any survey is to draw up an objective opinion about the truth of the company's financial statements, as well as the compliance of the accounting system with current legislative documents.
Accounting audit
May include several main areas: audit of stock exchanges, banks, insurance organizations, off-budget funds and investment institutions, as well as general audit.
If we consider the audit activity as a whole, then it is immediately necessary to note its licensed nature. Legislative bodies provide for the issuance and cancellation of these documents. Therefore, an individual who meets all the qualification requirements can act as an auditor.
Audit
This is an independent audit of the financial activities of the enterprise. At the same time, the auditor carries out his activities within the framework of a civil law contract, which is concluded between the enterprise and the audit firm.
Classification
Currently, there are two main categories: internal and external inspections. The first can include all the checks that the regular service of the organization performs. At the same time, it must exercise control in compliance with all existing accounting rules. In turn, internal audit is all the activities of companies, as well as individuals involved in such audits, which are carried out on the basis of contracts. At the same time, everythingactivities taking place within the framework of such activity must comply with the standards and requirements of the current legislation. It should also be noted that individual auditors must be certified and follow a set of certain rules. The purpose of their activities is to reconcile financial statements, clarify the requested data, as well as provide all kinds of related services.
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