SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION
The article describes the main problems that the auditor faces with in the course of validation of the accounting (financial) statements, if a specialized organization maintains accounting records and/or prepares the accounting (financial) statements. The inclusion of additional sections and procedu...
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/64 |
| _version_ | 1797884303086977024 |
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| author | VERA Dvoretskaya |
| author_facet | VERA Dvoretskaya |
| author_sort | VERA Dvoretskaya |
| collection | DOAJ |
| description | The article describes the main problems that the auditor faces with in the course of validation of the accounting (financial) statements, if a specialized organization maintains accounting records and/or prepares the accounting (financial) statements. The inclusion of additional sections and procedures, which are associated with the need to take into account the specific features of the economic entity for the preparation of the accounting (financial) statements in the validation program, will allow to reduce the auditor’s risk. As a result of this work there were suggested some special additional auditing procedures: the testing of the significant terms and conditions of thecontract with the specialized organization, the assessment of the internal control system of a specialized auditing organization, the assessment of the level of professional background of the persons responsible for accounting, preparation and submission of accounting (financial) statements. It was also suggested to add supplementary information in the letter informing about auditing, as well as the regulations of the auditing organization “Providing access to service a new client and prolongation of the cooperation with the existing customers”. |
| first_indexed | 2024-04-10T04:05:31Z |
| format | Article |
| id | doaj.art-e2759ad8337e43e8b254fb856093b0f5 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:05:31Z |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-e2759ad8337e43e8b254fb856093b0f52023-03-13T07:07:06ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-010110411110.26794/2408-9303-2016--1-104-11164SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATIONVERA Dvoretskaya0Финансовый университетThe article describes the main problems that the auditor faces with in the course of validation of the accounting (financial) statements, if a specialized organization maintains accounting records and/or prepares the accounting (financial) statements. The inclusion of additional sections and procedures, which are associated with the need to take into account the specific features of the economic entity for the preparation of the accounting (financial) statements in the validation program, will allow to reduce the auditor’s risk. As a result of this work there were suggested some special additional auditing procedures: the testing of the significant terms and conditions of thecontract with the specialized organization, the assessment of the internal control system of a specialized auditing organization, the assessment of the level of professional background of the persons responsible for accounting, preparation and submission of accounting (financial) statements. It was also suggested to add supplementary information in the letter informing about auditing, as well as the regulations of the auditing organization “Providing access to service a new client and prolongation of the cooperation with the existing customers”.https://accounting.fa.ru/jour/article/view/64бухгалтерский аутсорсингаудит бухгалтерской отчетностиспециализированная организациядополнительные аудиторские процедурыаудиторская документацияaccounting outsourcingauditing of financial statementsa specialized organizationadditional audit proceduresaudit documentation |
| spellingShingle | VERA Dvoretskaya SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION Учёт. Анализ. Аудит бухгалтерский аутсорсинг аудит бухгалтерской отчетности специализированная организация дополнительные аудиторские процедуры аудиторская документация accounting outsourcing auditing of financial statements a specialized organization additional audit procedures audit documentation |
| title | SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION |
| title_full | SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION |
| title_fullStr | SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION |
| title_full_unstemmed | SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION |
| title_short | SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION |
| title_sort | special methods and procedures of audit reports which are prepared by the specialized organization |
| topic | бухгалтерский аутсорсинг аудит бухгалтерской отчетности специализированная организация дополнительные аудиторские процедуры аудиторская документация accounting outsourcing auditing of financial statements a specialized organization additional audit procedures audit documentation |
| url | https://accounting.fa.ru/jour/article/view/64 |
| work_keys_str_mv | AT veradvoretskaya specialmethodsandproceduresofauditreportswhicharepreparedbythespecializedorganization |