Audit of accounting policy. Rules of its conduct
Audit of accounting policy is a certain typeactivity, which consists in the collection of facts relevant to the work and position of the enterprise, as well as in their evaluation. It is carried out by an independent, competent person in this field. Based on the criteria established earlier, it draws conclusions about how well the organization functions. That is, audit of the accounting policy is a test that is carried out independently and ends with the expression of the expert's opinion about the status of the company's financial statements.
Its main objective is objectivedetermining the truthfulness of the information collected. In addition, the audit of the accounting policy of the company is designed to ensure that the client complies with the norms of law and business law, regularly paid taxes.
The reliability of the information obtained is important for assessing the performance of the capital market and improving its efficiency. It also allows foreseeing possible consequences of decisions made in the economy.
Audit of accounting policy is carried out in two stages:
1. The first of them assesses how control is conducted within the organization itself. To this end, it is good to use pre-designed tests. To them, you must attach forms with the answers of the person interviewed and notes of the auditor who conducted the survey. Internal control in the organization is assessed in accordance with the methodology that it approved. This can be, for example, a point system.
2. At the next stage, the audit of the accounting policy of the organization is engaged in analyzing the collected data. For the purposes of accounting, a special table is filled. In it, each component of the accounting policy is accompanied by answers to questions and notes by the person who asked them.
The specifics of the auditor's work depend on the purposes in accordance with which he conducts the audit. Work can be accounting and tax.
In the first case, the auditor should study wellaccounting policies of the person he will interview. This type of verification is conducted for several purposes. First, it is needed to confirm the fact that the company has an accounting policy. And secondly, it is necessary to assess how rational and correct are the chosen forms and methods of accounting.
Before conducting an audit of the accounting policy, the auditor should familiarize himself with a number of documents of the person whom he will interview. These include:
- a list of forms for primary documents and documents for reporting within the organization - all of them must be approved;
- an order on the policy regarding accounting, which is carried out at the inspected enterprise;
- chart of accounts compiled by the accounting department;
- the rules by which the information is processed and the turnover of documents;
- a note that is attached to the balance sheet andcontains information on how the accounting policy is maintained at the enterprise: it is necessary to pay attention to what these documents differ from those provided in the previous year;
- Changes that have occurred in the accounting policy - they can significantly influence what decisions will be made by persons using the results of accounting work in the current or in subsequent years.
It is very important to audit the accounting policy foraccounting purposes. As a rule, its results significantly influence the opinion of the person conducting the survey on the reliability of information on the financial status of each particular organization.
Carrying out of audit of a registration policy for taxgoals is approved by the head of the enterprise. The order comes into force from the first day of the year that follows the year of its signing. Audit of this type consists of two sections:
1) organizational and technical;
2) methodological.
Within the framework of this check, a specialist, just like in the first case, is obliged to first answer a number of questions concerning the recording, and then perform a thorough analysis of them.
