Criteria of the commitment of audit. Detailed information about the enterprise. Additional information about the company

Introduction

) Types of audit. Criteria of the obligation of audit

1.1 The concept of audit and audit activity, objectives and basic principles of audit

3 Criteria Compegnatory audit8

) Audit check of operations related to intangible assets (accounts 08; 04)

2.2 Regulatory documents and sources of information used in the audit

2.3 Calculation of the planned audit risk and level of materiality

4 Plan and program audit costs of auxiliary production

5 possible disorders and their impact on the accuracy of information

Conclusion

Appendix 1: Accounting Balan

Appendix 2: Profit and Loss Report

Introduction

Modern audit is a special organizational form of control. He has proven himself well in a developed market economy, i.e. A distinctive feature is its belonging to the market infrastructure.

Audit is a type of activity that consists in collecting and evaluating the facts relating to the functioning and position of the economic object or relating to information on such status and operation, and carried out by a competent independent person, which, based on the established criteria, makes a conclusion about the qualitative side of this functioning. Consequently, under the audit is understood independent check and expression about financial statements Enterprises.

The essence of audit activity follows from those tasks that legislator and society have been completed. The main purpose of the audit activity is to establish the reliability of accounting (financial) statements of economic entities and the compliance of the regulatory acts performed by the financial and economic operations in force in Russian Federation.

The relevance of the course of the course is due to the importance of studying the classification of audit activities, as financial and economic activities in the system financial control.

The study object is an audit as an object of organization and management.

Research Subject - Types of Audit and audit services, criteria of the commitment of audit, as well as an audit of operations related to the admission of NMA.

The goal of the course work is a comprehensive analysis of the classification of audit activities, criteria for the obligatory audit, as well as in conducting an audit of operations related to the admission of intangible assets at a particular enterprise.

The main tasks of work:

· Consider general characteristics audit, its goals and basic principles;

· Analyze the classification of types of audit, their characteristics;

· Consider the criteria of the obligation of the audit;

· To conduct an audit of operations related to the admission of NMA: to calculate the planned audit risks and the level of materiality, to identify possible violations.

Regulatory sources regulating auditing activities are used as a methodological base: the Tax Code of the Russian Federation, the Law on Audit Activity, the relevant decisions of the Government of the Russian Federation, etc.

In accordance with the tasks, the term paper consists of administration, two chapters, conclusion, bibliographic list, applications.

1) Types of audit. Criteria of the obligation of audit

1.1The concept of audit and auditing activities, goals and basic audit principles

According to the Federal Law "On Audit Activities" of December 30, 2008 No. 307-FZ "Audit activities are entrepreneurial activities on an independent audit of accounting and financial (accounting) reporting of organizations and individual entrepreneurs."

Audit is engaged in an auditor - a private person or firm conducted by the audit of the enterprise. In the necessary cases, the concept of "auditor" includes both auditing personnel acting on the basis of delegation of powers.

The difference between audit from auditing activities is that the latter provides for various audit services.

Audit and audit activity differ in results.

The result of the audit may be conclusions about the state of financial statements - the reality of the balance sheets, the accuracy of accounting, the legality and feasibility of economic operations, and the result of audit services - the possible state of objects in the future, i.e. Forecast economic indicators, qualitative characteristics of the organizational management structure, accounting and control system.

Audit activities are entrepreneurial activities to conduct an audit itself and providing related work and services. As a generalization, we will give the definition of the audit itself: Audit is an independent audit of accounting (financial) reporting in order to express the opinion on the degree of reliability of this reporting.

Related audit of work and services - entrepreneurial activities of auditors or audit organizations, including the following main directions: accounting services; services for conducting inspections and examinations that are not actually audited; consulting services; Training and other audit services services. All these activities require the performer of the competence in the regions of the actual audit, accounting, control and analysis economic activity, finance and economy as a whole, taxation, economic law.

Audit itself has the right to engage only a certified auditor, which has a license (individual or organization) to the right to engage in auditing activities.

The main goal of the audit is to give objective, real and accurate information about the audited object.

General principlesRegulating the audit of financial statements are determined by the federal rule (standard) of the audit activity No. 1 "The purpose and basic principles of the audit of financial (accounting) reporting".

Audit organizations in the course of their activities are obliged to comply with and use the following professional ethical principles as a basis for making any professional decisions: independence; honesty; objectivity; Professional competence; conscientiousness; confidentiality; Professional behavior.

Consider more each of the listed principles:

Independence is the obligation of the absence of a financial, property, related or any other interest in the affairs of the auditor in the formation of its opinion economic SubjectIn excess of the relationship under the contract for the implementation of audit services, as well as any dependence on third parties. Requirements for the auditor in terms of independence and the criteria that the auditor is not addicted, are regulated by regulatory documents on audit activities, as well as the ethical codes of auditors. The independence of the auditor should be provided both by formal features and in terms of actual circumstances.

Honesty is a mandatory commitment of a professional debt auditor and following the general regulations of morality.

Objectivity is the obligation of impersonal, impartiality and non-infliction of any influence when considering any professional issues and formation of judgments, conclusions and conclusions.

Professional competence is the obligation of ownership of the necessary volume of knowledge and skills that allows the auditor to qualify and qualitatively provide professional services. The audit organization should attract prepared, professionally competent specialists and monitor the quality of their work to ensure a qualified audit. The audit organization should not provide services outside the framework of professional competence and the limits of its powers in accordance with the existing licenses for auditing activities.

Goodness is the obligation to provide an auditor of professional services with due care, attentive, efficiency and appropriate use of their abilities. The principle of good faith implies a diligent and responsible attitude of the auditor to their work, but should not be interpreted as a guarantee of error in auditing activities.

Confidentiality is the responsibility of auditors and audit organizations to ensure the safety of documents received or compiled by them during the audit, not to transfer these documents or copies of them (both fully and partially) any third parties and not disclose the information contained in them without The consent of the owner (supervisor) of the economic entity, with the exception of cases provided for by the legislative acts of the Russian Federation. The principle of confidentiality should be observed strictly, despite the fact that the disclosure or dissemination of information on an economic subject cannot be applied to it, according to the auditor's ideas, material or other damage. Compliance with the principle of confidentiality is necessarily independent of the continuation or termination of relationships with the client and does not have restrictions on time.

Professional behavior is observing the priority of public interests and the obligation of the auditor to maintain a high reputation as its profession, refraining from the commission that are not compatible with the provision of audit services and capable of reduced respect and confidence in the auditor's profession, to damage to its public image.

If an audit organization (auditor as an individual) is a member of a professional association, it should be observed (along with the above ethical principles) and the rules of ethics provided for by the documents adopted on a voluntary basis by this professional association.

The main stages of the audit are:

audit planning;

obtaining audit evidence;

the use of other persons and contacts with the management of the economic entity by third parties;

documentation of audit;

generalization of conclusions, the formation and expression of the opinion on the financial statements of the economic entity.

The audit must be planned on the basis of the audit organization achieved by the audit organization of an economic entity.

2 types of audit, their characteristics

audit Regulatory Check Violation

Types of audit:

· In relation to users of information: external and internal;

· In relation to the requirements of the legislation: mandatory and initiative;

· On audit objects: banking, audit of insurance organizations, audit of stock exchanges, investment institutions and extrabudgetary funds, general, state;

· For the purpose: Audit of financial statements, tax, audit for compliance with the requirements, price, managerial (production) audit, audit of economic activity, special (environmental, operational, etc.);

· By the time of implementation: the initial, consistent (repeated), operational;

· By the nature of the verification: confirming, system-oriented, audit based on risk.

Consider in detail each of the types:

The main objects of internal audit are the solution of certain functional management tasks, development and verification information systems Enterprises. Internal audit objects can be different depending on the characteristics of the economic entity and the requirements of its leadership.

Internal audit is an integral part of the management control of the enterprise; It can be independent, i.e. Directly obey not the executive body of the enterprise, but to external founders.

The regulations (standards) of the audit activity of the Russian Federation gives the following definition: Internal audit - organized on an economic subject in the interests of its owners and regulated by its internal documents a system for monitoring compliance with the established procedure for conducting accounting and reliability of the system internal control.

Thus, it is clear that internal audit is one of the ways to control the effectiveness of the activities of the structure of the economic entity.

Internal audit functions can perform special services or individual auditors consisting in the state of an economic entity, audit commissions (audit), attracted for internal audit purposes. Third-party organizations and (or) external auditors.

To a certain extent, the functions of the internal auditors are carried out by the auditor groups under the accounting companies of large enterprises, subordinate to the chief accountant or financial director, but the functions of internal auditors are wider.

As a rule, internal audit functions include:

checking accounting and internal control systems, their monitoring and development of recommendations for improving these systems;

audit of accounting and operational information, including the examination of funds and methods used to identify, evaluate, classify such information and compiling reports, as well as a special study of individual reporting items, including detailed operations checks, balance accounting balances;

checking compliance with laws and other regulatory acts, as well as accounting policies, instructions, decisions and guidelines and (or) owners;

checking the activities of various control links;

evaluation of the effectiveness of the internal control mechanism, study and evaluation of control checks in branches, structural units of the economic entity;

checking availability, condition and ensuring the safety of the property of the economic entity;

work on special projects and control over the individual elements of the structure of internal control;

evaluation of the Economic Subject software;

special investigations of individual cases, such as suspected abuses;

development and submission of proposals to eliminate the identified deficiencies and recommendations on improving management efficiency.

Internal audit not only provides information on the activities of the organization itself, but also confirms the correctness and accuracy of the reports of managers. Using internal audit information, the enterprise management can be promptly and in a timely manner of the necessary changes within the enterprise.

The internal auditor is an employee of an internal audit unit organized by an economic entity. Internal auditors are employees who are in the state of the enterprise and subordinate to its leadership.

Internal audit solves the following tasks:

Control over the state of assets and prevent damages;

Confirmation of the implementation of intrasystem control procedures;

Analysis of the effectiveness of the internal control system and information processing;

Assessment of the quality of information issued by the management information system.

Thus, within the framework of the internal audit, not only detailed control of the safety of assets is carried out, but also control over policies and quality management.

Despite the seeming differences, internal and external audit in many ways complement each other. Many of the functions of internal auditors can be performed by invited independent auditors; When solving many tasks, internal and external auditors can use the same methods - the difference lies only to the degree of accuracy and the detail of the use of these methods.

Now let's stop at the external audit.

There are two main differences in an audit of internal from external. The first, external audit traditionally focuses on confirming the accuracy of the company's financial statements and focuses on operations and events that can provide material impact on the reporting of the company. Internal audit aims to evaluate the existing system of monitoring the company and the effectiveness of its various divisions - production, marketing, sales, finance, etc. The second, the external audit is primarily the interests of the company's clients in a broad sense of this term - suppliers, consumers, creditors, tax authorities. Internal audit serves first of all, the interests of the company's managers. An effective internal audit system can reduce the costs of companies on an audit external, although it cannot be completely replaced.

The table below presents the main features and differences in the internal and external audit.

The factors of the audits are tasked with the owners and or) by the management, based on the needs of the management of both divisions of the enterprise and the enterprise as a whole. It is determined by the agreement between independent parties: the enterprise and the audit company (auditor) the objective of the individual functional management tasks, the development and verification of information systems amplifying the system The accounting and reporting of the company's management is determined by the management of the enterprise the law on audit: assessment of the accuracy of financial statements and confirmation of the compliance with the current legislation is independently independently (or are determined by the standards of internal audit) are determined by generally accepted auditing standamvid activities of the executive activity. IVZAIMOTAVITIVE FINISTY OF THE ENTERPRISE OF ENTERPRISE, DEPENDENCE ON ENVIRONMENTAL PARTNERSHIP, INDEPENDENCE SUPPLIESS EDUCTS SLUDED TO THE ENTERPRISE OF THE ENTERPRISES AND ATTACTRIE COMMUNICAL EXPERIENCES HAVE A SUBSTANCE AT THE RIGHT TO ENVIRONMENT ENTERPRISE ENTERPRISES COLLECTINGS TO THE COMPLETE OF THE GUIDE ENTERPRISES COMMUNICATIONS OF WAGESSAGE OF WAGES FOR THE STATE SPECIFICATIONS OF THE CONTRACTING SUBJECT COMMUNICATIONS AND PERFORM In front of the third parties established by legislative and regulatory actsteretymeters may be the same when solving the same tasks (for example, an assessment of the reliability of information). There are differences in the degree of accuracy and consistency of the Owners and (or) the leadership conclusion may be published, written information (report) is transmitted to the Client

In relation to the requirements of the legislation distinguish mandatory and initiative audit. The audit applies to all economic entities, including state authorities and management, local governments. Any economic entity has the right to invite auditors on its own initiative. Audit conducted on the initiative of an economic entity (its leadership, owners, shareholders, etc.) is considered initiative (voluntary); The nature and scope of such an audit determines the customer.

Mandatory audit is regulated by the state. Mandatory audit according to the Law on Audit Activities in the Russian Federation is the annual compulsory audit check of accounting and financial (accounting) reporting of an organization or an individual entrepreneur.

Mandatory audit is carried out only by audit organizations.

When carrying out a mandatory audit in organizations, in the statutory (share) capital of which the share of state ownership or property of the constituent entity of the Russian Federation is at least 25%, the conclusion of audit services agreements should be carried out on the basis of an open competition. The procedure for conducting such competitions is approved by the Government of the Russian Federation.

The audit objects distinguish: a bank audit; audit of insurance organizations; An audit of the stock exchange; investment institutions and extrabudgetary funds; General audit; State audit.

All these types of audit (except for the state) auditor must have appropriate certificates. The term "state audit" has not yet found wide use in Russia, but in the Accounts Chamber of the Russian Federation there are an auditor's posts.

Depending on the purpose, the audit is divided into several species.

The audit of financial statements is an inspection of the reporting of a subject in order to make a conclusion about its established criteria and generally accepted accounting rules. This audit is conducted by third-party auditors, which are invited by the reports of which are checked. The results of the financial statements audit are published by the company and are sent to a wide range of users - owners of shares, creditors, state regulation authorities, etc.

Tax audit is an audit of the correctness and completeness of accrual and pay taxes, compliance with tax policy.

Audit for compliance with the requirements is an analysis of a certain financial or economic activity of a subject in order to determine its compliance with the prescribed conditions, rules or laws. If such conditions (for example, the internal control rules) are established by the administration, then this type of audit is carried out by enterprise employees performing the function of internal auditors. If the conditions are established by creditors (for example, the requirement to maintain a certain relationship between working capital and short-term liabilities), then, since the fulfillment of these conditions is often reflected in the company's financial statements, this type of audit is carried out with the audit of financial reports or as a special audit.

Price Audit is a validation checking for order price. It is used in developed countries when checking the validity of budget allocations (for example, expenses for a specific defense order).

Management (Production) Audit is the audit and improvement of the organization and management of the enterprise, the quality of the work activities, an assessment of the effectiveness of production and financial investments, productivity, rationality of the use of funds, their economy.

Management Audit, performed by independent auditors, is one of the types of consulting services to the Client provided to improve the efficiency of using its capacities and resources.

Audit of economic activity is pretty close to management audit and is a systematic analysis of the economic activity of the organization conducted for certain purposes. This type of audit, which sometimes refer to the audit of the efficiency of work or administrative management of the organization, has the following objectives:

evaluation of management efficiency;

identifying opportunities to improve economic activities;

Audit of economic activity can be carried out both by order of administration and at the request of the third party, including government agencies.

Special audit (ecological, operational, etc.) is the verification of specific aspects of the activities of the economic entity, compliance with certain procedures, norms and rules, is carried out usually to confirm the legality, conscientiousness and efficiency of the managers, the correctness of the compilation of tax reporting, the use of social funds, etc. .

In terms of implementation, the initial, consistent (repeated) and operational audit.

The initial audit is conducted by the auditor (auditor) for the first time for this client. This significantly increases the risk and labor intensity of the audit, as the auditors do not have the necessary information about the characteristics of the client's activities, its internal control system.

A coherent (repeated) audit is carried out by the auditor (audit company) or regularly and is based on the knowledge of the specifics of the client, its positive and negative parties in the organization of accounting, the results of long-term cooperation with the client (counseling, assistance in organizing an internal control system).

The practice of working audit firms suggests that the agreed (repeated) audit is preferable for both auditors, which for many years thoroughly study the activities of the client, and for the client, which is obtained by highly qualified, comprehensive, based on long-term long-term cooperation and evaluation. Moreover, the change of the client of the audit firm is often alertness of both consumers of information and new auditors.

The negative side of the recurring audit is the gradual loss of independence of auditors from the client. The International Federation of Accountants (MFB, or IFAC) considers the issue of restricting the period for a recurring audit for 3-5 years.

Operational audit is a short-term audit for the general assessment of the status of accounting, reporting, compliance with the legislation, internal control efficiency, assessing activities.

By the nature of the check distinguish:

confirming audit (verification and confirmation of the accuracy of accounting documents and reporting);

system-oriented audit (audit examination based on an analysis of the internal control system. It has been proven that with an effective internal control system, the probability of errors is insignificant and the need for too detailed checking disappears; if there is an inefficient internal control system, the client provides recommendations for its improvement);

audit based on risk (concentration of audit work in areas with a higher possible risk, which greatly simplifies audit in low risk areas).

1.3Criteria of the obligation of audit

Mandatory audit is carried out in cases directly established by acts of the legislation of the Russian Federation, an initiative audit - to solve the economic entity. The audit conducted on behalf of state bodies also relates to mandatory audits.

The fact that the need to audit in some cases has been established by acts of legislation, and not the desire of the leaders of economic entities, has both their causes and certain consequences both for auditors conducting audit, mandatory for economic entities and for these economic entities.

Subjects of mandatory audit, as a rule, work with money funds. These are banks, insurance organizations, non-state pension funds, open joint stock companies.

According to the FZ "On audit activities", accounting (financial) reporting on the following criteria is subject to the obligatory annual audit check:

) If the organization has an organizational and legal form of an open joint stock company;

) If the organization's securities are allowed to appeal at the borings of stock exchanges and (or) other trade in the securities market;

) If the organization is a credit institution, credit history bureaus, an organization that is a professional participant in the securities market, an insurance organization, a clearing organization, a mutual insurance company, a commodity, currency or stock exchange, a non-state pension or other fund, a joint stock investment fund, management company of the shareholder investment fund, mutual investment fund or non-state pension fund (with the exception of state extrabudgetary funds);

) If the volume of revenue from the sale of products (sales of goods, work, the provision of services) of the organization (with the exception of state authorities, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) for preceding reporting year exceeds 400 million rubles or the amount of accounting balance assets at the end of the previous reporting year exceeds 60 million rubles;

) If the organization (with the exception of the state authority, local government, the state extrabudgetary fund, as well as the state and municipal institution) represents and (or) publishes a consolidated (consolidated) accounting (financial) reporting;

Mandatory audit may also be carried out on behalf of the state bodies of inquiry and investigators in the presence of a sanction of the prosecutor. The prosecutor, the court and the arbitral tribunal are entitled to give an auditor or an auditor of the audit to the auditor or the auditor to conduct an auditor or an auditor.

The evasion of the economic entity from the compulsory audit entails the penalty on the basis of the decision of the court or the Arbitration Court of Claims presented to the prosecutor, the federal treasury body, the state tax authorities and the bodies of the Penalty authorities with an economic entity and a fine with the head of the economic entity.

2) Auditing verification of operations related to intangible assets (accounts 08; 04)

1 goal, task and object audit costs of auxiliary production

In accordance with PBU 14/2007, it is necessary to carry out a one-time implementation of the following conditions as an intangible asset (hereinafter referred to as an intangible asset.

a) the object is able to organize economic benefits in the future, in particular, the object is intended for use in the production of products, when performing work or services, for the management needs of the organization or for use in activities aimed at achieving the objectives of creating a non-commercial organization (including in business activities carried out in accordance with the legislation of the Russian Federation);

b) The organization has the right to receive economic benefits that this object is able to bring in the future (including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization for the result of intellectual activity or the means of individualization - patents, certificates, other security documents , an agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization, documents confirming the transition of exclusive right without a contract, etc.), and there are also restrictions on the access of other persons to such economic benefits (hereinafter - control over the object);

c) the possibility of selection or separation (identification) of the object from other assets;

d) the object is intended for use for a long time, i.e. time useful use, longer than 12 months or an ordinary operating cycle, if it exceeds 12 months;

e) the organization does not assume the sale of an object within 12 months or an ordinary operating cycle if it exceeds 12 months;

e) the actual (initial) object cost can be reliably determined;

g) the absence of a material and real form.

The purpose of the audit of operations to enter intangible assets is the expression on the completeness and reliability of financial (accounting) reporting of audited parties in terms of indicators reflecting the rights to objects of intangible assets, and on compliance with the procedure for conducting accounting operations of intangible assets by the legislation of the Russian Federation.

Tasks of auditing operations for intangible assets

determination of the legality of inclusion in the audited part of objects in the composition of intangible assets,

checking the validity and legality of the transactions committed with the NMA,

evaluation of the correctness of the initial value of intangible assets facilities,

evaluation of the completeness and timeliness of documentary registration of NMA admission to the organization,

checking the maintenance of synthetic accounting, taxation of operations for the admission of NMA,

compliance of the reporting of synthetic and analytical accounting data.

accrual and reflection in depreciation on NMA.

The audit object is presented in Table 1.

Table 1

Object of audit Operations for the admission of NMA

Accounting reporting indicators in which the studied reconnaissance reporter is the invoice reporter Bulkball accounting on profits and loss to accounting balancenumber Rovenomer Grafinometer Rovenomer Graphsometer Rovenomer GraphsMaterial Assets0411104, 5, 6 ---- Investments in non-current assets / acquisition of NMA08 / 5

It should be noted that in strictly 1110 accounting balances reflects the residual value of NMA (that is, less depreciation (account 05)).

Score 04 "Intangible assets" is intended to summarize information on the availability and motion of intangible assets of the organization, as well as the expenses of the organization on research, experimental and technological work. Intangible assets are accepted for accounting on account 04 at the initial cost.

Under the objects of intangible assets, according to which the depreciation is taken into account without the use of the account 05 "Depreciation of intangible assets", the accrued amounts of depreciation deductions are written off directly on credit account 04 "Intangible assets".

Adoption of intangible assets to accounting is reflected in the debit of account 04 "Intangible assets" in correspondence with a score of 08 "Investments into non-current assets".

When removing the objects of intangible assets (selling, write-off, transmission, free of charge and other) their cost, accountable on account 04 decreases to the amount accrued during the use of depreciation (from the debit of account 05). The residual value of the retired objects is written off from account 04 "Intangible assets" to account 91 "Other income and expenses".

The expenses of the organization for research, experimental design and technological work, the results of which are used for production or management needs of the Organization, are taken into account in the account 04 apart.

Expenditures on research, development and technological work are accepted to accounting on account 04 in the amount of actual costs, while the account 04 in correspondence with the credit of account 08 is debit.

When writing off in the prescribed manner of expenses for research, experimental and technological work, the results of which are used for production or management needs of the organization, the expenses on the usual activities are credited to account 04 in correspondence with the debit of cost accounting accounts (20 "Basic Production" , 26 "general expenses", etc.).

Upon termination of the results of research, experimental and technological work in the production of products (performance of work, service) or for the management needs of the amount of expenses, not expelled to expenses on the usual activities are written off into the debit of account 91 "Other income and expenses "In correspondence with a loan account 04" Intangible assets ".

Analytical accounting on account 04 "Intangible assets" is conducted on individual objects of intangible assets, as well as by types of expenditures on research, experimental and technological work. In this case, the maintenance of analytical accounting should provide the possibility of obtaining data on the presence and motion of intangible assets, as well as the amounts of expenditures on research, experimental and technological work.

Before the start of documentary audit, the auditor needs to explore the organizational and technological features of the enterprise, specialization, the scale and structure of each type of production activities.

An audit is planned to conduct an audit of the Open Joint-Stock Company "Domost-Building Combine" (hereinafter JSC DSC). Features of audit construction organizations due to the specifics of pricing in the industry and cost accounting construction workAlso quite complicated, usually multi-stage, calculating system between participants in the construction of real estate. The development of audit in construction is caused by the need for planning, accounting and control of capital construction costs. In addition, the audit of construction organizations is carried out in order to provide the necessary information to the subjects financing capital construction, that is, investors.

2 Regulatory documents and sources of information used in the audit

When auditing intangible assets, the auditor is guided by the following regulatory documents:

Tax Code of the Russian Federation (part of the second) of 05.08.2000 №117-ФЗ (ed. Dated 12/30/2012, with amend. And add., Entering into force on 01/01/2013)

The Federal Law "On Auditing Audit" dated December 30, 2008 No. 307-FZ, adopted by the State Duma of the Russian Federation on December 24, 2008, approved by the Federation Council of the Russian Federation on December 29, 2008, in the last edition of July 11, 2011

Federal Law of December 6, 2011 No. 402-FZ "On Accounting",

Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n (ed. From 08.11.2010) "On approval of an accounting plan for financial and economic activities of organizations and instructions for its use" (ed. From 08.11.2010),

Order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n "On the forms of Accounting Reporting Organizations" (Ed. Dated 08/17/2012),

PBU 4/99 "Accounting Reporting Organization" was approved by the Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43N. (ed. from 08.11.2010),

PBU 14/2007 "Accounting for intangible assets" approved by the Order of the Ministry of Finance of Russia dated December 27, 2007 No. 1533n. (Ed. dated December 24, 2010).

The sources of information used in the audit are:

Typical unified forms approved by the State Statistics Committee: NMA-1 "Card for Intangate Assets";

accounting balance, report on funds, home book or reverse statement, act (invoice) acceptance of intangible assets, accounting registers on account 04 "Intangible assets", 05 "Depreciation of NMA", 90 "Other income and expenses", 90 "Sales", 98 "Incomes of future periods".

Table 2 presents accounting registers for the magazine accounting form.

table 2

Accounting registers for the magazine accounting form

Accounting accounting accounting of the Journal and Orders, which reflects operations on: the debit of the invalid account of the accounting of intangible assets and wear №17 Journal №13 №13 Orders No. 11 of the accounting of intangible assets and wear №1708 "Investments in non-current assets »Interconnection of intangible assets and wear №17 Journal №13 №13 magazine №16 Statement of intangible assets and wear №17

In addition to the above documents, information sources include the provisions of the Order of the enterprise's accounting policy, which relate to the work plan of accounts on account 04 and 08 and corresponding accounts and other issues caused by the specificity of the industry in which the audited enterprise is functioning.

3 Calculation of the planned audit risk and level of materiality

Audit risk means the likelihood that the accounting statements of the economic entity may contain not identified significant errors and (or) distortion after confirming its reliability, or to recognize that it contains significant distortions when there is really no such distortion in the accounting statements.

The audit risk consists of three components: an inalienable risk (HP), the risk of control (RK) and the risk of necross (pH). The formula for calculating acceptable audit risk is as follows:

Par \u003d HP * RK * pH

An integral risk is the likelihood of reporting exposure to significant errors. There is no exact rules for its assessment. But there is a prevailing vector of practical assessment. This is a conservative vector. Even under adverse conditions, auditors estimate the level of this risk is significantly higher than 50%.

The risk of control is the likelihood of inefficiency of internal control. If the probability is 100%, then the system of internal control procedures is absolutely ineffective. In order to declare lower risk estimates, the foundations are needed (analysis, testing). If the risk of control is not investigated, it is customary to evaluate it at the level of 100% regardless of actual efficiency.

The risk of neutralization is the likelihood of an auditor of significant errors after the non-internal control by their internal control systems.

Calculate the planned audit risk based on the fact that an integral risk is 75%, the risk of control is 55%, the risk of neutralization is 10%:

Par \u003d 0.75 * 0,55 * 0,10 \u003d 0.04125 or 4.125%.

The audit organization and an individual auditor in the process of conducting an audit are obliged to assess the materiality and its relationship with the audit risk. The auditor estimates what is essential, in his professional judgment.

Information about individual assets, liabilities, income, costs and economic operations, as well as components of capital, if its pass or distortion may affect the economic decisions of users adopted on the basis of financial (accounting) reporting. Significance depends on the value of the financial (accounting) reporting and / or errors estimated in the event of their absence or distortion.

When developing an audit plan, the auditor establishes an acceptable level of materiality in order to identify significant (from quantitative point of view) distortion. However, both the value (quantity) and the nature (quality) of distortion should be taken into account.

We will take data to calculate the balance sheet (Appendix 1) and the income statement (Appendix 2). The calculation is presented in Table 3.

Table 3.

The procedure for finding a level of materiality

Name indicators of the basic indicator of the accounting statements of the verifiable economic entity, thousand rubles,% value used to find the level of materiality, thousand rubles 52.

When calculating the level of materiality, we pay the value of the balance profit, since it is strongly deflected in a smaller direction from the remaining values. Then average value The remaining indicators will be equal to:

(1359.3 + 3368.82 + 4597,5 + 1465,52) / 4 \u003d 2697.79 thousand rubles.

Rounded the resulting value up to 3000 thousand rubles. And this amount will be a level of materiality for JSC DSC (this rounding will not lead to a deviation of a significant amount from the calculated average level of greater than 20%).

2.4 Plan and audit of the audit of auxiliary production

Audit Plan:

Number of man-hours 200

Table 3.

No. Planned types of work Performing valves 1ANalysis of the composition of intangible assets2012 Gerofeev S.I.2Audit accounting for income (creation) of intangible asset 2012 Gerofeeva S.I.3Audit Accounting Accounting Depreciation of Intangible Asset 2012 Gerofeev S.I.

Audit Program:

Checked organization OJSC DSK

Audit period 01.01.2012 - 12/31/2012

Number of man-hours 200

Head of the Audit Group Yerofeev S.I.

Composition of the audit group Yerofeev S.I., Gavrilova N.N.

Planned audit risk 4.125%

The planned level of materiality is 3000 thousand rubles.

Table 4.

No. P / Pnamination of audit procedures Exclude documents1. Analysis of the composition of intangible assets1.1. Read the correctness of the assignment of assets to intangible assets2012 Goderofeeva S.I. National Code, PBU 14/2007, registers of the NMA accounting, accounting cards of NMA.1.2. Effectiveness of the organization's rights to NMA2012 Goderofeeva S.I. Patente, contracts , licenses, certificate of registration of the rights of the organization2. Audit accounting for income (creation) of intangible assets2.1. Audit sources of intangible assets2012 Homerofeeva S.I. S.Dogan Purchase of NMA, Book of Shopping, Invoices, Commodity Overhead, Commodity Patch2.2.Audit Accounting Costs for the acquisition of NMA2012 Homerofeeva S.I. County accounting costs for the acquisition of NMA2.3.Audit of primary accounting documents when registering the NMA.2012 of the NMA Approachment, NMA Accounting Card (Form No. NMA-1), orders.2.4 An audit of the methodologies made of accounting wiring at the arrival of NMA.2012 S.I. Moborotny Statements, Book of Shopping, Inventory Cards NMA.2.5.Audis of Tax Accounting When purchasing NMA2012 Homerofeeva S.I.Reregistras for the acquisition of property, works, services, registers Forming the value of the accounting object.3. An audit of accounting accrual depreciation of intangible assets3.1. Read compliance with the organization's accounting policy in terms of depreciation of NMA2012 Homerofeeva S.I. BBU 14 / 20073.2. Checking depreciation for accounting purposes, checking the correctness of the useful life of NMA and definition of depreciation rates2012 Goderofeeva .I.BBU 14 / 20073.3. Checking the tax accounting of the depreciation of NMA, the correctness of the usefulness of the useful use of NMA2012 Goderofeeva S.I.Registra-calculations of the amount of depreciation on NMA, the Tax Code of the Russian Federation, PBU 14/2004.4.Decess the calculation of depreciation amounts Dependents2012 Goderofeeva S.I.Registra-calculations of the amounts of depreciation on NMA. Head of the audit organization Dronova M.I.

Head of the Audit Group Yerofeev S.I.

Control test tests are presented in Table 5.

Table 5.

Tests of controls

№сестание Testadnetkodkod 0011Pry Acceptance of NMA To accounting Accounting At the same time, the conditions set forth in paragraph 3 of PBU 14/2007 are performed at the same time? + Code 0021 Pro Processing data processing of primary documents is automated? + 2Prigid documents are filled from hand? + Whether checking an arithmetic value for each accounting document ? + 4The consists of recalculated arithmetic results on the primary documents of those that are reflected in them? + Continued Table 5№S-container testadnetcode 0031 Does the numbering of primary documents are produced in advance? + Are the primary documents for which special registration logs are provided in these magazines? + 3 Will there be amounts from the primary documents to the amounts reflected in the log of economic operations and the account card 08 and 04? + 4 does the number of primary documents submitted to the records made to the accounts? + 5 Does the correctness of the correspondence of accounts reflecting the operations reflected in the primary document? +6 Documents have all the required details? + 7 Are ordered documents regulating ways to maintain operations with NMA? + Code 0041 Does the amount of debit turnover of account 04, reflected in the register (computerogram, account card) turnover in the main book? + 2 does the amount of the credit turnover of the account? + 2 04, reflected in the register (computerogram, account card) turnover in the main book? + 3 Does the amount of the debit turnover of the account 08, reflected in the register (computerogram, account card), reflected in the main book? + 4The reflective amount of credit turnover 08, reflected in Register (computerogram, account card) turnover in the main book? + Code 0051V The actual (initial) value of an intangible asset by the organization includes the amount calculated in monetary terms equal to the amount of payment in monetary and other form or the value of payables paid or accrued by the organization when purchasing , creation of asset and providing conditions for use The asset in scheduled purposes? + 2 NMA belite was acquired? + 3 NMA was created? + 4 NMA was obtained under the Darment Treaty? + 5 NMA belite was included in the account of the contribution to the authorized capital? + 6 NMAB was purchased under a contract providing for the fulfillment of obligations (payment) is not cash? + 7 When the acquisition of the NMA object in its initial value was included only the amounts paid in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to the means of individualization to the copyright holder; customs duties and customs fees; non-payment of taxes, state, patent and other fees paid in connection with the acquisition of NMA; remuneration paid by intermediary organization and other persons through which an intangible asset acquired; amounts paid for informational and consulting services related to the acquisition of an intangible asset; Other expenses directly related to the acquisition of an intangible asset and providing conditions for the use of an asset in scheduled purposes? + The end of the table 5№ Skeeping Testadnet8In the acquisition of the NMA object in its initial value also included the amounts paid for the performance of works or providing services to third-party organizations on orders, contract agreements, copyright agreements or contracts for the implementation of research, experimental or technological work; expenses for the remuneration of workers who are directly occupied by creating an intangible asset or in the implementation of research, experimental or technological work on an employment contract; deductions for social needs (including a single social tax); the cost of the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly when creating an intangible asset, the actual (initial) value of which is formed; Other expenses directly related to the creation of an intangible asset and providing conditions for the use of an asset in scheduledful purposes? + 9V the cost of acquiring, the creation of an intangible asset is not included: reimbursed tax amounts, except for the cases provided for by the legislation of the Russian Federation; general and other similar costs, except when they are directly related to the acquisition and creation of assets; Expenses for research, experimental and technological work in the preceding reporting periods, which were recognized as other income and expenses? + 10 infact (initial) cost of an intangible asset made to the deposit in the authorized (share) capital recognized by its monetary assessment The founders (participants) of the organization? + 11 infact (initial) cost of an intangible asset obtained by the organization under the gift agreement is determined on the basis of its current market value at the date of adoption of accounting as investments in non-current assets? + 12 infact (initial) cost of an intangible asset, Acquired under the Agreement, which provides for the fulfillment of obligations (payment) is not cash, is determined based on the value of assets transferred or subject to transmission by the Organization? + 13 per capita definition of the initial cost NMA does not contradict the accounting tile? + 14 replenish value defined as of the date of adoption of the NMA facility to accounting? + Code 0061Tee Repliculate Dates of the Primary Documents Dates for the application of accounting records? + 2 Operations reflected in the reporting period really conducted? +

2.5 Possible disorders and their impact on the accuracy of information

Table 6.

Possible disorders and their impact on the accuracy of information

The basis of the accuracy of possible violations of the violation of the accuracy of accounting reporting and compliance with the lawpoints of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94Nena is conducted analytical accounting on the account of the account 04 Endacity of revolutions and account balances04, the inability to obtain data on the presence and movement of intangible assets, as well as the amounts of research expenditures, Experienced design and technological work, the impossibility of confirming the line "NMA" Balancefederal Law of 21.11.1996 No. 129-FZ "On Accounting" Violation of the accounting methodology in terms of incorrect compilation of correspondence Correspondence of the NMM value, the impossibility of confirming the line "NMA" Balancepbu 14 / 2007 NK RF, Art. 252 There are no documents confirming the legality of the inclusion of assets into the composition of the intangustibility of the NMA value, the impossibility of confirming the line "NMA" balance; The possibility of distorting the calculation with the budget for taxes on the profit contribution 14/2007 of the Tax Code of the Russian Federation, Art. 252 Documents confirming the legitimacy of the inclusion of assets into the composition of intangible, decorated with a violation of the established requirements of the NMA value, the impossibility of confirming the line "NMA" balance; The possibility of distorting the calculation with the budget for taxes on the profit contribution 14/2007 of the Tax Code of the Russian Federation, Art. 252 There are arithmetic errors when establishing the initial value of the NMABS object of the NMA value, the impossibility of confirming the line "NMA" balance; The possibility of distorting the calculation with the budget for taxes on the profit of the Russian Federation, Art. 252 PBUs 18/02 PBU 14/2007 Needed inclusion in the initial cost of NMA Separate expenses of the NMA value, the impossibility of confirming the line "NMA" balance; Understatement of the taxable base for the incremental tax on the inclination of the table. 6Onevial \u200b\u200bBalancetry of possible violations of violations on the accuracy of accounting reporting and compliance with the legislation of the Russian Federation, Art. 252; FZ №129-ФЗ, st. 9-first documents do not contain mandatory details of the NMMA value, the impossibility of confirming the line "NMA" by the balance sheet of the NMA of the NMU received under the contract of donation, etc. It is not defined in accordance with the accounting policy of the organization of NMA, the impossibility of confirming the line "NMA" balance

Conclusion

With the advent of regulatory documents "Temporary Rules of Auditing in the Russian Federation", the Decree of the Government of the Russian Federation "On approval of regulatory documents on auditing activities", rules (standards) of auditing activities in the Russian Federation, the audit in the Russian Federation came to a qualitatively new stage of development. Currently we can say that in Russia formed market audit services.
Around the world, any self-respecting commercial organization necessarily confirms its reporting of the auditor. By this, she sharply increases his confidence from potential users of reporting - founders, investors, creditors, banks, buyers, suppliers, etc. From the above, the following conclusions can be drawn:

1)Audit is an independent audit of accounting (financial) reporting in order to express opinions about the degree of reliability of this reporting.

)The main goal of the audit is to give objective, real and accurate information about the audited object.

3)This paper describes in detail the types of audit (external and internal; mandatory and initiative; banking, audit of insurance organizations, audit of stock exchanges, investment institutions and extrabudgetary funds, general, state; audit of financial statements, tax, audit for compliance with requirements, price, managerial ( Production) Audit, audit of economic activity, special (ecological, operational, etc.); initial, agreed (repeated), operational; confirming, system-oriented, audit based on risk), each of them.

)Mandatory audit is carried out in cases directly established by acts of the legislation of the Russian Federation, an initiative audit - to solve the economic entity. The audit conducted on behalf of state bodies also relates to mandatory audits.

)In this paper, the criteria are considered in detail the criteria of the obligation of the audit, taking into account the amendments to the law "On audit activities". They clarify the criteria based on the obligation of organizations to conduct mandatory audit Accounting (financial) reporting.

6)The audit of intangible assets includes the establishment of conformity by the enterprise the methodology for incorporating intangible assets with the requirements of regulatory acts regulating the formation of the cost of production (works, services) and financial results, as well as the requirements of the relevant standards and regulations establishing the rules of their accounting.

7)In this paper, an assessment of the completeness and timeliness of the documentary registration of the NMA admission to the organization was made, the maintenance of synthetic accounting was carried out, the taxation of the operations for the admission of NMA was verified, the compliance of the reporting data for synthetic and analytical accounting, accrual and reflections to the depreciation on NMA on the example of a particular enterprise was carried out.

Bibliography

1. Tax Code of the Russian Federation (Tax Code of the Russian Federation) Part 1 of 07/31/1998 No. 146-FZ, adopted by the State Duma of the Russian Federation 16.07.1998; Part 2 of 05.08.2000 No. 117-FZ with the latest changes of 01.11.2013

The Federal Law "On Auditing Activities" of 07.08.01 No. 119-FZ, adopted by the State Duma of the Russian Federation on December 24, 2008, approved by the Federation Council of the Russian Federation on December 29, 2008, in the last edition of July 11, 2011

Federal Law of December 6, 2011 No. 402-FZ "On Accounting" adopted by the State Duma on November 22, 2011. Approved by the Federation Council on November 29, 2011

Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n "On approval of the plan of accounting accounts for financial and economic activities of organizations and instructions for its use" (ed. From 08.11.2010)

An accounting account plan for financial and economic activities of organizations and instructions for its application - approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94N in the last edition of 08.11.2010, M., Infra-M, 2010

Rules (standards) of audit activity, approved by Decree of the Government of the Russian Federation of September 23, 2002 N 696 "On approval of federal rules (standards) of audit activity", M., Infra-M, 2011

Rich I.N., Khahonova N.N. Audit: Tutorial. - M: Knorus. 2011. P. 98.

Kargoda V.S. Audit: Theory and Practice: Tutorial. 2nd ed., Pererab. - M.: Yuraight, 2012. Since 289

Podolsky V.I., Polyak G. B., Savin A.A. Audit: Textbook for universities. - 2nd ed., Pererab. and add. - M.: Uniti-Dana, 2009
10. Sheremet A.D., Suits V.P. Audit: Tutorial. - 2nd ed., Add. and recreated. - M.: Infra-M, 2011 .CM. Bychkov, E.Yu. Itygilova Audit: Tutorial Ed. I'M IN. Sokolova.- M.: Magister, 2009

N.V. Parishka, S.P. Suvorova, E.V. Galkina. Audit. Workshop: Tutorial - M.: Forum - Infra-M, 2009

Implane TM Audit of economic results: Tutorial; SPbGIEU, 2007.

Kochinov Yu.Yu. Audit. Theory and Practice - 3rd ed. - St. Petersburg: Peter, 20010

Practical audit / S.M.Bychkov, T.Y.Fomin; Ed. S.M. Bychkova. - 2nd ed., Pererab. and additional ..- m.: Eksmo, 2011

Attachment 1

BALANCE SHEET

On December 31, 2011. AK O D SFORS OKD0710001DAT (number, month, year) 31122011 Organizations of "DSC" on the OKPO identification number of taxpayer in the OKPO identification number of the taxpayers' activity of the Okvödorganization and legal form of ownership of Okopf Society / OKOPF / OKFSEDITELY DAYMENT: Thosh. RUB over 2013 (million rubles) in opai384 (385) Location (address) g. Pskov, ul. 128 Rifle Division, 6

Belt<1>Name of the indicator<2>On the 31st century 2011.<3>December 31, 2010<4>December 31, 2009<5>Asset I. non-current assets. Intangible assets 37524 39556 Results of research and developing Germany Search Active Materials Search Activities7973692297Exide Investments in Material ValuesFinancial Investments Tax Assets14141420Prochi A non-current Assets446568841II. Reserved assets Reserves 19086 20992 Value on value added on acquired Values \u200b\u200b3 3Dabitors 1925115102Financial investments (with the exception of cash equivalents) Cash and cash equivalents38443692Reching current Activities in Section II42057377171717171717171717171717171717171717171717171717171717171717171717171717171705

Form 0710001 p. 2.

Belt<1>Name of the indicator<2>On December 31, 2011<3>December 31, 2010<4>December 31, 2009<5>Passive III. CAPITAL AND RESERVES<6> Authorized capital (share capital, charter capital, contributions of comrades) 6029960299 Associated shares repurchased from shareholders ()<7>() () Revaluation of non-current active adventure capital (without revaluation) 9918578641 Reviewly Capital Agreement (uncovered loss) (113509) (89365) Total under section III4597545975IV. Long-term obligations borrowed funds made by tax liabilities485486 Preventive obligations of the obligations of the obligations under Section IV485486V. Short-term obligations borrowed funds 3095125897Tutorship debt6698257542556555555555Head Isosynisin A.S.

Chief Accountant Efremkinafremkina N.S.

Notes

<2> In accordance with the Accounting Regulations on the accounting statements of the organization PBU 4/99, approved by the Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43N (on the conclusion of the Ministry of Justice of the Russian Federation N 6417-PC on August 6, 1999. The specified order The state registration does not need), indicators about individual assets, liabilities can be a total of disclosure in explanations to the accounting balance, if each of these indicators separately is not extent to evaluate the financial status of the organization or financial results of its activities.

<3> Specifies the reporting date of the reporting period.

<4> The previous year is indicated.

<5> Specifies the year preceding the previous one.

<6> Non-profit organization refers to the specified section "Target Financing". Instead of indicators "Authorized capital", "Additional capital", "Reserve capital" and "retained earnings (uncovered loss)" The non-profit organization includes the indicators of the Pass Facility, "Target Capital", "Target funds", "Real and especially valuable fund movable property "," Reserve and other target funds "(depending on the form of a non-profit organization and sources of property formation).

<7> Here and in other form of reports, subtracted or negative indicator is shown in parentheses.

Appendix 2.

GAINS AND LOSSES REPORT

K O D SFAM in OKUD0710002Data (number, month, year) 31122010 The organization "DSC" on the OKPO identification number of taxpayer in the Oakpotnaya Number of the taxpayer's economic activity "Okvödorganization-legal shape ownership of the ownership of oscillage Society / private OKOPF / OKFSEDITELY MEASURE: RUB. (million rubles) in Okay384 (385)

Explanations<1>Name of the indicator<2>For the first quarter of 2012<3>For the first quarter of 2011<4>Revenue<5>6796664892 Selection sales (73276) (66471) Gross profit (loss) (5310) (1579) Commercial expenses - management costs - Profit (loss) from sales (5310) (1579) Revenues from participation in other organizations - interest - Protesses to payment (202) (145) Other income42263107Prochie expenses (1922) (911) Profit (loss) before tax (3207) 472text income tax248 (134) incl. Permanent tax liabilities (assets) -4 change of deferred tax obligations by imposing deferred tax assets Outlooking profit (loss) (2960) 39

Form 0710002 s. 2.

Explanations<1>Name of the indicator<2>For the first quarter of 2012<3>For the first quarter of 2011<4>Reference to the revaluation of non-current assets, not included in net profit (loss) from other operations, not included in pure profits (loss) Periodas financial results Period<6>(2960) 39Basy profits (loss) on the exclusive profit (loss) per share

Head Isosynisin A.S.

Chief Accountant Efremkinafremkina N.S.

Notes

<1> The number of the relevant explanation of the balance sheet and the income statement is indicated.

<2> In accordance with the Accounting Regulations on the accounting statements of the organization PBU 4/99, approved by the Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43N (on the conclusion of the Ministry of Justice of the Russian Federation N 6417-PC on August 6, 1999. The specified order In state registration does not need), indicators on individual incomes and expenses can be given in the income statement of the total amount with disclosure in the explanations to the income statement, if each of these indicators separately is unimited to evaluate the organizations of the financial position of the Organization or Financial results of its activities.

<3> The reporting period is indicated.

<4> The period of the previous year is indicated, similar to the reporting period.

<5> Revenue is reflected in the minus tax on the added value of excise.

<6> The total financial result of the period is defined as the amount of the lines "Net profit (loss)", "the result from the revaluation of non-current assets, not included in the net profit (loss) of the period" and "the result from other operations, not included in the net profit (loss) of the reporting period ".

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^ 1. The purpose of the document

Describe what this document was developed.

For example:

"This document defines the procedure for managing the audit program, the procedure for conducting audits, the design of the necessary records on the results of the audit, as well as the requirements for auditors. Establishes responsibility and defines resources for audits.

The procedure is designed in accordance with the requirements international Standard ISO 9001: 2000.

^ 2. Scope

Write in which processes and divisions this procedure applies.

For example:

"This procedure applies to all the processes defined in the quality management system."

^ 3. Definitions and abbreviations

If the text of the document meets any terms, incomprehensible for those who will be guided by this document, specific sectoral concepts or definitions, give them an explanation.

In the absence of those - write"None". For example:

«

^ Internal audit	A systematic, independent and documented process for obtaining evidence that the organization performs all established requirements. Audit is carried out by the Organization itself
^ Criteria for audit	A combination of policies, procedures or requirements that are used as a guideline with which the actual activity compare
Auditor	A person with competence for audit.
^ Volume of audit	Processes, divisions, and their area of \u200b\u200bactivity subject to verification (audit)
The purpose of the audit	Checking the activities of the SMC enterprise for compliance with the requirements of the international standard ISO 9001: 2000. »

^ 4. Cross references

If there are any references to other documents in the text of the document, write the names of the documents and their registration numbers.

In the absence of such write"None".

For example:

"PSK 5 - procedure for conducting corrective actions;

PSK 6 - procedure for conducting warning actions;

ISO 19011: 2002 "Guidelines for the Audit of Quality Management Systems and / or Environmental Management Systems"

^ 5. Responsible for use

Write the posts of those employees who should be guided by this document. (In the future, on the basis of this information, sending copies of the document).

For example:

"The main auditor,

Representative of quality management

Process leaders,

Internal auditors. "

6. Process

6.1 Principles on which the audit is based

List on which basic principles are built internal audit of the QMS at your enterprise. For example:

"The principle of uniformity - Each specific audit is carried out according to a single officially established management of the enterprise procedure, which ensures its ordering unambiguity and comparability

^ Principle of Systems - planning and conducting specific audits on various elements (functions, workshops) of the SMC should be carried out taking into account their established structural relationship.

^ The principle of documency - Each audit is defined in a certain way documented in order to ensure the safety and comparability of information about the actual state of the object being checked.

^ Principle of Warning - Each audit is planned, and the personnel of the verified unit is notified in advance about the goal, area, time and methods of conducting an audit in order to enable the most fully prepared for verification and exclude the possibility of avoiding personnel from providing and demonstrating all required data.

^ Principle of regularity - Audits are carried out with a certain periodicity so that all elements of the quality management system and all enterprise units were the subject of permanent analysis and assessment by the management of the enterprise.

^ Principle of independence - Conductive person's audit should not be directly responsible for the work being checked and should not depend on the head of the verified unit in order to eliminate the possibility of non-lending audit results.

The principle of openness - The results of each audit must be open. "

^ 6.2 Development of the Internal Audit Program (audit planning)

Describe the process of planning internal audits at your enterprise. Install the main objectives of the audits, the frequency of audits, the main audit criteria. Determine the procedure for the development, approval, distribution of the program of internal audits, as well as the person responsible for the development and distribution of the program into the processes and divisions of your enterprise. For example:

"Audit program- This is a combination of several audits planned for specific deadlines and aimed to achieve a certain goal. For example: Series of internal audits of the SMF of the whole organization for the current year.

The planning of audits should be carried out taking into account the goals that may be based on the needs:

• 
  establish evidence of compliance of the actual activity of enterprise processes with the requirements of the ISO 9001: 2000 standard
• 
  Check the operation of processes for compliance with the contract requirements.
• 
  To promote the improvement of the QMS in the enterprise.

The frequency of audits should also be planned taking into account:

• 
  complexity of the process and number of participants (divisions) in the process,
• 
  the quality of the process (the ability of the process to achieve the established performance characteristics),
• 
  The number and importance of inconsistencies that were identified on previous audits.
• 
  The importance of the process and its influence on the quality of the products and customer satisfaction.

Under all the above conditions, the activities of each process must be checked at least once a year.

^ Audit criteria may be

Standards

Legislative requirements

Internal regulatory requirements

Contract requirements (consumer requirements)

Other criteria

Every year before December 31, the representative of the Quality Guidelines should draw up a program for conducting internal audits on next year (PSK-3F1).

The program should be reflected:

Processes of the quality management system (QMS), process participants.

Units that are not included in the process of the QMS, but necessary for the effective functioning of the SMC;

Audit period.

Composition of auditors.

When drawing up the program, a representative of the quality management should take into account the independence of auditors from the audited activity.

The audit program is approved by the director of the enterprise.

After approval, the audit program is sent to all managers of divisions, managers of processes, as well as internal auditors Enterprises for review and management.

^ 6.3 Conducting Audit

For clarity of the demonstration, the main stages of the organization and conducting internal audit in your enterprise can be submitted in schematic form. For example:

^ 6.3.1 Audit Planning

Describe how the internal audit is planned at your enterprise, which stages are planning an audit. Determine the procedure for the formation of a group of auditors, requirements for the competence of auditors. Write to whom the internal audit plan is being developed, what is the procedure for its approval and distribution to the verified units. Determine the main working documentation for internal audit, as well as persons responsible for the preparation and maintenance of working documentation. For example:

"Formation of a group of auditors

When planning an audit, it is necessary to determine the composition of the auditors and assign the main auditor, which will oversee the work of the group and form the final final report on the results of the audit.

Auditors must be determined with the condition that they do not check their own activities.

Definition of competence of a group of auditors should include the following steps:

Determination of the knowledge and skills necessary to achieve the objectives of the audit;

Selection of members of the audit group in such a way that the audit group owned by all the required knowledge and skills.

Competence requirements are defined in section 6.5 of this procedure.

Preparation of an audit plan

The audit team leader (chief auditor) must prepare a plan (PSK-3F2) , which is the basis for reaching an agreement between the audit group and the verifiable division. This plan must contribute to the coordination of the audit.

The level of detailing the audit plan depends on the area and complexity of the audit. The audit plan should be flexible enough to allow changes to the deadlines, the area of \u200b\u200bverifiable activities, etc., which may be necessary in the process of conducting an audit.

^ The audit plan should cover the following:
- objectives of the audit;

• 
  audit criteria and reference documents;
• 
  audit area, including the definition of organizational, functional units and processes that will be checked;
• 
  dates and sections of audit;
• 
  scheduled time and duration of the audit, including the audit group meetings;
• 
  The role and responsibility of the members of the group on audit and accompanying persons;
• 
  Allocation of relevant resources for the most important areas of audit (for example, transport to move auditors).

The audit plan should be analyzed and approved by the highest management of the enterprise.

The audit plan should be sent to all representatives of the divisions in which an audit will be conducted at least 7 days before the start of the audit.

Preparation of working documents

Control questionnaires:

Before conducting an internal audit, a group of auditors must compile control questionnaires in form (PSK-3F3)

The questionnaires must contain the following information:

Audit date;

Surname of the auditor;

The name of the unit in which the activity is checked;

Formulating issues;

Standard clause, on the basis of which the question is formulated;

Empty graph for records and comments of the auditor and preliminary formulation of nonconformity (if necessary)

All questionnaires with records must be stored after an audit, if inconsistencies have not been identified, questionnaires will be evidence that the audit in this unit was conducted.

It is necessary to print and distribute the forms of control questionnaires to the group of auditors before the start of the audit.

Non-compliance protocols

When preparing for an audit, it is necessary to prepare blanks of non-compliance protocols (PSK-3F4), Which must be at the head of the audit group (chief auditor). It is not recommended to execute protocols during the audit.

Protocols must be distributed to auditors and filled with them after a closed meeting of auditors, after agreeing with the entire group of auditors and the main auditor, when the inconsistency is accurately confirmed. "

^ 6.3.2 Checking Activity (Audit)

Describe how the internal audit is performed at your enterprise, from which stages is to conduct an audit.

Introductory meeting

Determine the procedure for organizing and conducting an introductory meeting: who is held, for what kind of issues, which records are conducted on the results of the introductory meeting.

For example:

"Before conducting an audit, an introductory meeting should be held, on which the management of the enterprise will present the leader of the Group (chief auditor) and the auditory group of the company's staff.

The purpose of the introductory meeting is to familiarize the company's personnel with the appointment of internal audit, the audit plan and the audit area.

The introductory meeting is leading a team leader (chief auditor).

In the process of the meeting, the head of the group (the main auditor) must:

Confirm the appointment of an audit on the subject and goals, the method of conducting an audit and the method of providing results to the Company's management. At this point, it is necessary to determine whether the final meetings will be carried out daily on which the results of the current day verification will be summed up, or the results will be left for the final meeting after the inspection.

• 
  Report on audit reporting methods (protocols on inconsistencies, official report, etc.).
• 
  Specify the working conditions of auditors.
• 
  Remind participants meeting on significance audit checks To ensure the quality of work performed by employees and quality of products.
• 
  Make sure that a representative of the subdivision verified is attached to each auditor.
• 
  Check the staff with the schedule and the audit route.
• 
  Determine the official relationship between the group of auditors and employees of the verified divisions.
• 
  Providing a group of auditors of the necessary funds, transport and equipment.
• 
  Discuss details of the final meeting on which the results will be presented, determine its time and date of the final meeting, the duration present, etc.
• 
  Provide meeting participants the opportunity to ask questions and, if necessary, make adjustments to the audit plan.

According to the results of the introductory meeting, it is necessary to issue a protocol with the date and present. "

Information Collection (Audit)

Determine the fundamental scheme that reflects the process from collecting information until conclusions on the results of the audit at your enterprise. Determine the main methods of the work of auditors, work records that are conducted along the audit. Determine the procedure for sharing information in the course of the audit.

For example:

"In the process of auditing, information relating to the objectives, areas and audit criteria, including information related to interaction between functions, activities and processes, should be collected based on the appropriate sample and verified.

Only information that can be verified may be evidence of an audit. Audit certificates should be logged.

^ The general presentation of the process from the collection of information before the conclusions on the results of the audit.

The audit audit must check the availability of the quality system documents required for the functioning of the unit or process. At the same time, it is necessary to check the storage conditions of the documents, maintaining the quality system documents in working condition.

The auditor needs to check the compliance of the quality system documents:

• 
  identification of documents
• 
  actualization of documents, (duration of action, reality edition)
• 
  adequacy of documents content requirements of ISO 9001: 2000,
• 
  completeness of the procedure
• 
  an affiliation of document system documents.

When checking the fulfillment of the requirements of the documents of the quality system and the requirements of the ISO standard 9001: 2000, the auditor must be checked:

• 
  the presence of location documentation and compliance with the actual activity of the process being verified by the requirements established in the quality system documents,
• 
  recording confirming performance.
• 
  To familiarize yourself with the state of registered data, equipment, measuring instruments, jobs.
• 
  Check how the process is controlled, adequacy and accuracy of measurement of processes;

• 
  competence, responsibility and powers of workers;
• 
  Check how data regarding characteristics and process trends are analyzed.

• 
  the possibilities of improvement of processes;
• 
  activities for improving the activities of processes (corrective measures and warning measures, including rationalizing proposals).

The audit audit uses the following methods of work:

• 
  observation (a statement of the fact made during the audit and based on objective proof),
• 
  interview (receiving information from the audit object being checked in the form of answers to questions),
• 
  evidence (irrefutable argument or fact confirming the truth of anything),
• 
  analysis (analysis, consistent and detailed consideration of any question),
• 
  evaluation (Determining the degree of compliance with the required requirements).

During the conversation, it should not be used the terminology, incomprehensible to the interlocutor.

The conversation conducted in the workplace should not be too long.

More detailed conversations are advisable in places (cabinets), where nothing would distract attention from the subject of the conversation.

Non-compliance and comments identified during the conversation must be recorded by the auditor in the control questionnaire (PSK-3F3) with an indispensable reference to a non-followed (section) of the regulatory document.

Upon completion of the conversation, the auditor must summarize the information obtained, formulate the main (positive and negative) impressions and reference points. It is permissible to allow the interlocutor to read the comments made by the auditor in the control questionnaire.

During the audit, the auditor often opens up what requires further research, this can lead to a retreat from the initial action plan and even to the direction of checking in other parts of the organization that were not scheduled to check or should be checked another time.

The information obtained during the conversation should be analyzed by comparing it with information on this topic obtained from conversations with other employees and personal observations of the auditor.

Information sharing during audit

Depending on the area and complexity of audit, when conducting an audit, it may be necessary in the official exchange of information within the group of auditors.

The audit team should periodically meet for the exchange of information, assessing the course of the audit and, if necessary, the redistribution of the responsibilities of the audit group participants.

In the process of audit, the head of the group (the main auditor) must periodically report the course of the audit and any problems with the highest management. Certificates collected during the audit who carry information about approaching substantial risk (security, ecology, quality) must be immediately represented by the highest management. All questions that go beyond the audit area should be marked and reported to the audit team to the continued message to the highest management.

In the case when the evidence of the audit indicates the impossibility of auditing, the audit team leadership must report to the highest leadership on the reasons in order to determine the necessary actions. Such actions may include reapproval or change the audit plan, change the goals or audit areas, or its termination.

Any necessary changes in the audit area that may appear during the audit must be analyzed and approved by the highest leadership. "

Collection of auditors

Set the procedure for generalizing and analyzing internal audit results. Determine who, in what form, inconsistencies are made based on the results of the audit, specify the requirements for information on inconsistencies.

For example:

"A team of auditors should be assembled to coordinate all results on inconsistencies and issue a non-compliance protocol.

As a rule, in the process of the audit, repeated inconsistencies can be detected and in this case, the leader of the group (the main auditor) may decide not to "crush" the protocol of inconsistencies, but on the contrary, arrange one protocol into several inconsistencies.

The main auditor should distribute all auditors of the protocol forms (PSK-3F4) for filling

Information on inconsistencies should be presented in this form so that it is clear not only for those who were present during the verification itself, but also for those who were not, but can be connected to the conduct of corrective measures. Information on inconsistencies is a means of communication, if the checked does not understand, it means that the auditor could not establish effective communication!

In this regard, it is important to fix the following facts:

^ What is detected

Where it is detected

What is the inconsistency

^ Who attended (verifiable)

Information on inconsistency should be clear, compressed and meaningful to provide complete understanding of the problem to eliminate it.

Such inconsistencies and comments must be brief, concrete and clear.

The discrepancy information does not indicate names, as this may lead to a sense of guilt without clarifying the actual (root) cause of the problem. If you can not avoid, it is better to specify someone's position than the name.

When all the audit results are correctly decorated and coordinated with the heads of units, it is possible to represent them at the final assembly. "

Final Meeting

Determine the procedure for organizing and conducting a final meeting: who is carried out, for what kind of issues, which records are conducted according to the results of the final meeting.

For example:

"The team leader (the main auditor) must hold a final meeting on the audit results. Thank the company's employees for cooperation, ensuring the working conditions and polite and vocational participation in the process of conducting an audit (even if it is not so!).

As well as at the introductory meeting, members of the company's group of auditors should be submitted (if necessary), and then devote several minutes to explain the purpose of this meeting.

It is recommended to repeat what the purpose of the audit was, especially if at the final meeting there are members of the leadership, which were absent at the introductory meeting, as well as on the field of audit distribution.

After that, discrepancies are usually reported by each member of the audit group depending on the area being checked.

At the end, the team leader (the main auditor) must make a summary and conclusion.

All non-compliance protocols must be signed if it has not been done earlier, it is necessary to sign them at a meeting, and the opportunity to ask additional questions.

Depending on the nature of the discrepancies found, corrective measures may be discussed, it is possible that well-thought-out and necessary corrective measures may be approved at the final meeting.

The timing of the conducting and preventive measures are established.

The term for the provision of an official audit report to the head of the enterprise by the head of the group (the main auditor) is stipulated.

The final meeting must be accompanied by the Protocol. "

6.3.3 Completion of Audit

^

Preparation of the final report

Install the person responsible for the generalization of the audit results and the preparation of the final report. Determine which information must contain a final report. Specify who, in what form and what time it is a final report to the highest management to familiarize themselves.

For example:

"Audit report is preparing under the leadership of the head of the group (the main auditor), which is responsible for its completeness and accuracy.

According to the results of their work, the auditors are preparing and represent the leader of the Group (the Chief Auditor) individual reports in the form of short conclusions.

The audit report must contain certain information that corresponds to the audit program and the audit area.

^ The final report must contain:

Scope and tasks;

Details of the inspection plan; The names of the representatives of the group on checking and verified, the date of verification.

Identification of standard documents in accordance with which the audit was carried out (standard on the quality system of the audited organization, etc.);

Results of observation of inconsistency;

Evaluation of the degree of compliance of the enterprise quality management system

Assessment of the ability of the system to achieve certain quality assurance tasks;

List of non-compliance protocols.

The report must be submitted to the representative of the Quality Guidelines and the Higher Guidelines for familiarization and approval in (PSK-3F5) On time no later than three days after the end of the audit. "

For example:

"Originals of non-compliance protocols (PSK-3F4) Must be transferred to the head by the head or responsible for the verifiable area, which should ensure their storage for subsequent control by the representative of the Quality Guidelines. Copies of protocols should be kept from a representative of the Quality Guide, which must register them in the log registration log (PSK-3F6) .»

Installing Corrective Action

Set the procedure for determining and conducting corrective actions on the results of internal audit. Specify persons responsible for developing and implementing corrective actions. Determine the procedure for verifying the implementation and evaluation of the effectiveness of the corrective actions taken.

For example:

"According to the detected inconsistencies, plans of corrective actions are drawn up. The procedure for determining and conducting corrective actions is defined in the PSK procedure 5. (Procedure for adjusting actions).

Responsibility for the development and implementation of a corrective action carries the head of the verifiable unit. Internal auditors are involved in the development of corrective action (if necessary).

To develop and implement each corrective action, a certain period is established, recorded in the protocol on the discrepancy. After the corrective action, the head of the verified unit informs about this by the Group's head (chief auditor) for the "closing of inconsistency". Only the one who revealed it can "close" the discrepancy.

The performance and effectiveness of the corrective action should be checked. This check can be part of another audit or unscheduled audit.

The audit program may determine the subsequent audit by members of the audit group with experience. In such cases, attention should be paid to ensuring independence at the next audit.

According to the results of the audits, processes and auditors receive appropriate encouraging on the basis of the report of the chief auditor agreed with the representative of the Quality Guidelines. "

Archiving audit records

Set the order of archiving for internal audit work entries at your enterprise. Determine the configuration of the audit case, as well as the person responsible for its storage and transfer to the archive of the enterprise.

For example:

"In order to improve the methods and techniques for conducting an audit, all materials of each specific audit are appropriately set in a special Business Under the appropriate registration number.

The audit business includes:

Audit program and audit plan,

• 
  non-compliance protocols
• 
  filled control questionnaires
• 
  copies of corrective action plans
• 
  protocols of the introductory and final meetings,
• 
  other materials.

Audit cases should be kept by the representative of the leadership in quality of at least 3 years.

Subsequently must be transferred to the archive of the enterprise. "

6.4 Analysis of the audit program and its improvement

Specify what is the mechanism for monitoring the implementation and analysis of the audit program at your enterprise. Detail that you need to take into account during the analysis of the audit program.

For example:

"To assess the achievement of goals and identify the ability to improve the audit program, implementation should be monitored and, after certain intervals, analysis of the audit program.

The results must be submitted to the highest management.

Work indicators should be used to monitor the following characteristics:

The ability of audit groups to implement an audit plan;

Compliance with programs and schedules of audits

An analysis of the audit program must take into account, including:

A) results and trends identified in monitoring;

B) the number of inconsistencies in the processes;

C) identifying the needs and expectations of stakeholders;

D) records on the audit program;

E) alternative or new ways to conduct an audit;

(E) Coherence of activities of audit groups in similar situations.

According to the results of the analysis of the audit program, corrective and preventive actions can be carried out, as well as the improvement of the audit program for the next year. "
^

6.5 Competence of auditors

Install the basic requirements for the competence of auditors. Specify where and in what form these requirements are reflected. Determine the main ways to maintain and advance the qualifications of auditors, as well as the procedure for planning, implementing and registering the results of assessing the compliance of the auditors of the required qualifications. Specify a person responsible for assessing the competence of auditors.

For example:

"Requirements for competence

The auditor should be able to:

Apply principles, procedures and audit methods;

Performance to plan and organize work;

Conduct an audit in agreed time;

Express priorities and concentrate on important issues;

Collect information by interactive surveys, observations and analysis of documents, including entries and data;

Understand the applicability and consequences of using the sample method for an audit;

Check the accuracy of the collected information;

Confirm the sufficiency and compliance of audit evidence to substantiate observations and conclusions on the results of the audit;

Evaluate factors that may affect the reliability of observations and conclusions on the results of the audit;

Use working documents to register audit actions;

Prepare audit reports;

Ensure the confidentiality and security of information; and

Basic requirements of competence to the chief auditor, auditors in the form are indicated in the form (PSK-3F7)

The head of the audit group must have additional experience in conducting audits. Additional experience should be purchased while working as the head of the audit group under the management and management of another auditor or consultant who has the competence of the audit team.