Economic sciences
Kazhikova Zh.N. senior teacher.
Chernolikh E.S.
Kostanaysky state university of A.Baytursynov,
Kazakhstan
Structure and maintenance of an
audit report.
The
main normative document for drawing up an audit report by results of obligatory
audit is the rule (standard) of auditor activity "An audit report about
financial (accounting) statements" (it is approved by RK Government of
20.11.1998). This rule (standard)
of auditor activity developed taking into account the international standards
of audit, establishes uniform requirements to form and content of an audit
report which is formed following the results of the booked audit of financial
(accounting) statements. The most
part of these requirements can be used for preparation of audit reports
according to accounting information which isn't financial (accounting)
statements.
The audit report is the official document on
reliability of financial (accounting) statements of the audited person and
compliance of an order of conducting accounting by it to the legislation of the
Republic of Kazakhstan.The main reason for such situation – lack of the
mechanism allowing objectively to estimate involved in process of production
ecological resources and expenses to reflect them in the end results managing
and efficiency of environmental management at all levels of development of
economic systems – from the enterprise to branch and the region.
Reliability
in all essential relations is understood as degree of accuracy of data of
financial (accounting) statements which allows users of this reporting to draw
the correct conclusions about results of economic activity, a financial and
property status of audited persons and to make reasonable decisions based on
these conclusions. For a markdown of degree of compliance of financial
(accounting) statements the auditor has to establish to the legislation of the
Republic of Kazakhstan the most admissible sizes of deviations by definition
for booked audit of importance of indicators of accounting and financial
(accounting) statements according to the rule (standard) of auditor activity
"Importance in audit".
Before
adoption of law "About auditor activity" requirements for drawing up
an audit report contained in Provisional rules of auditor activity and the rule
(standard) "An order of drawing up an audit report about accounting
reports".
According to these
two documents the auditor zaklyukcheniye consisted of three parts:
introduction, analytical and total. Introduction and analytical parts had
confidential character, and the total part had public character, in it the
assessment of auditor firm of compliance in all essential the askpektakh of
accounting reports was given to the regulations regulating accounting and the
reporting in the Republic of Kazakhstan.
According
to the standard the conclusion submits the uniform document which includes
introduction and total speak rapidly and gives an assessment of reliability of
financial (accounting) statements.
As for
analytical part (the report of the auditor), it also is formed the auditor and
it is represented to the customer. For this purpose rules (standards) form the
basis: "Written information of the auditor to the guide of the economic
subject by results of carrying out audit", "Other information in äîêóìåí¬òå, containing the
pro-audited accounting reports", etc.
The
analytical part represents the report of audit organization to the economic
subject about the general results of check of a condition of internal control,
accounting and an otchetknost of the economic subject, and also observance by
the ekonomicheksky subject of the legislation at commission of financial and
economic activities.
The
analytical part has to include: name of this part; the analytical part is
addressed to it; name of the economic Subject; object of audit; the general
results of check of a condition of internal control at the economic subject;
general results of check of a condition of accounting and reporting; the
general results of check of observance of the legislation at commission of
financial and economic activities.
Results
of check of system of internal control at the economic subject include
management responsibility of the economic subject for the organization and a
condition of internal control; the purpose and nature of consideration of a
condition of internal control when carrying out audit; general assessment of
compliance of system of internal control to scales and nature of activity of
economic subject; the description of the essential discrepancies of system of
internal control revealed during audit to scales; to nature of activity of
economic subject.
Results
of check of a condition of accounting and the reporting of the economic subject
reflect the general assessment of observance of an established order of
conducting accounting and preparation of accounting reports; the description of
the essential violations of an established order of maintaining accounting
revealed during audit and preparation of accounting reports.
Results
of check of observance by the economic subject of the legislation at commission
of financial and economic activities reflect the purpose and nature of
consideration of compliance of a row make the economic subject of financial and
economic activities to the legislation and regulations; estimate compliance in
all essential relations of the financial and economic activities made by the
economic subject to the legislation; testify about the lennykh during audit
essential discrepancies in the financial and economic activities made by the
economic subject to the legislation; responsibility of executive body of the
economic subject for non-compliance with the legislation to the Republic of
Kazakhstan commission of financial and economic activities.
Literature
1 . Law RK
"About Auditor Activity".
2 . Collection of
the International standards of audit. Confidence and ethics expressions. -
Alma-Ata, 2007.
3 . Ahrens E.A.
Lobbek D. K. Audit. M.: Finance and statistics, 1995
4 . Audit
Mongomeri/F.L.Defliz, G.R. Dzhenik and other / the Lane with English under ðåä
Ya.V.Sokolova-M.:Àóäèò, YuNITI,1997