Экономические
науки/7. Учёт и аудит
Новикова О.Н.
Донецкий национальный университет экономики и
торговли имени Михаила Туган-Барановского
The audit of the basic means
The
basic means form the main component of material and technical base of organizations and play the important role in
realization of the leading directions of their activity. During development of
the market relations there were essential changes in the account of the basic
means. These changes have concerned: the structure of the basic means;
amortization of their cost; the account of long-term investments; the account
of the operations connected with leasing and rent of property; revaluations of
cost of the basic means; the account and financing of expenses for repair of
the basic means; the account of realization. Thus, a specific goal of audit of
the basic means is checking of correctness of formation of structure,
completeness and a reality of the account of the basic means and reliability of
amortization of their cost. The purposes of audit are:
- Confirmation of reliability of financial
statements;
- Determination of completeness and reality of
the data provided in the report;
- Definition of degree of compliance to the
current legislation;
- Determination of compliance to requirements
shown to conducting accounting.
Auditor
procedures should be directed on studying of system of the account. The review
of internal control and system of the account of the basic means is necessary for
carrying out at a considerable quantity of operations. The list of the basic
means, in the checked organization can be small, but operations on their
movement can appear numerous and the risk of an inefficiency of control can be
high.
At carrying out of auditor check of the
account of the basic means first of all it is necessary to check up, how the
analytical account of the basic means is conducted, to establish quality of a
condition of internal control of the enterprise, to reveal the most weak spots
in system of the accounting of fixed assets. It is also necessary for auditor
to study such questions:
- Existence, safety of fixed assets;
- Receipts of fixed assets;
- Ways of charge of amortization;
- The accounting of the rented fixed assets and
leased;
- The accounting of expenses on restoration of
fixed assets;
- Leavings of fixed assets.
Such
account is usually organized on separate objects, to each of which accession
number for all period of its exploitation. The accounting on objects is
conducted in inventory cards or books. It is necessary for auditor to check up
all cards or books, and also correctness of assignment of the code number of
depreciation charges and presence of all help data.
It is
necessary to check up: whether there are no objects of the basic means on which
inventory cards aren't conducted, and to suggest restoring on such means
inventory cards.
It is also necessary to check up a condition
of the account of the basic means in places of their placing. For this purpose
auditors should establish the correctness of conducting the inventory list of
the basic means, conformity of the data of the analytical account to records on
account 10 “Basic means”, a regularity of mutual verification of the data of
accounting.
The
basic sources of the information about the basic means serve such primary
documents as: delivery-acceptance certificates in operation of the basic means,
waybills on internally moving, etc.
During
check of control inventory or, at least, survey of separate objects of the
basic means (in places of their constant or time storage), especially rented
basic means as in practice often use fictitious contracts for charge of a rent
for the purpose of increase in the cost price of production and assignment of
means is recommended.
Auditor
check of the basic means comes to the end with the analysis of efficiency of
their use. Efficiency of use of the basic means characterizes an indicator of
capital productivity. Factors are defined: updating, deterioration, the
validity of the basic means. At the final stage the auditor should generalize
results of check, draw conclusions and prepare well-founded offers on
elimination of lacks and use of the revealed reserves.
So, we
can make a conclusion that nowadays it is necessary to systematize a technique
of performance of auditor checks. Productivity of information and methodical
ensuring auditor works is promoted by dynamic nature of its creation and
adjustment in process of development of the standard and legal base defining an
order of commission, the taxation and accounting of financial and economic
activities. Formation of the auditor program is preceded by definition of
structure of auditor works. As sets of the auditor procedures providing check
of economic operations with objects of financial and economic activity for
achievement of the purposes of audit, it is possible to classify auditor works
on such signs as: objects, economic operations and the audit purposes. The role
of fixed assets is defined by the set they form technological base and define
production power of the enterprise.