Analysis of the audit on the example. Course work Completion of the audit. Auditing assessment of internal control systems LLC "Magnat"
Introduction 3.
1 Audit value of the accuracy of accounting indicators. five
(financial) reporting. five
1.1 Audit concept. five
1.2 Federal Law and Rules (standards) on audit activities 7
1.3 goals and objectives of the audit of accounting (financial) reporting. eight
1.4 The composition of the accounting (financial) reporting. fourteen
1.5 Audit of the accuracy of accounting indicators. fifteen
1.6 Analysis of the results of the audit of accounting (financial) reporting. 22.
1.7 Responsibility of the Parties to Accounting. 26.
1.8 The result of the audit of accounting reporting. 27.
2 The procedure for conducting an audit on the example of GRANDSERVIS LLC, Novokuznetsk. 31.
2.1 Basic accounting policies. 31.
2.2 Accounting for amortized property. 32.
2.3 Accounting for materials and goods. 33.
2.4 Accounting for special clothes ... 36
2.5 Accounting for fixed capital. 36.
2.6 Accounting for labor costs. 37.
2.7 Audit conclusion. 38.
Conclusion. 41.
List of sources used. 43.
Introduction
In the conditions of the company's market, credit institutions, other business facilities enter into contractual relations on the use of property, cash, carrying out commercial operations and investments. The trust of these relationships should be supported by the opportunity for all participants in transactions to receive and use financial information. The accuracy of the information is confirmed by an independent auditor.
Owners, and, above all, collective owners - shareholders, shareholders, as well as lenders, deprived of the opportunity to make sure that all numerous operations of the enterprise are often very complex, legitimate and properly reflected in the reporting, as they usually do not have access to accounts nor relevant experience, and therefore need audit services.
An independent confirmation of information on the results of enterprises and compliance with the legislation is necessary to the state for making decisions in the field of economics and taxation.
Audit checks are necessary to state authorities, ships, prosecutors and investigators to confirm the reliability of the financial statements of interest.
The need for auditor services arose due to the following circumstances:
¾ the possibility of non-employed information from the administration in cases of conflict with users of this information (owners, investors, creditors);
¾ dependence of the consequences of decisions taken;
¾ The need for special knowledge to verify information;
¾ Frequent lack of access information users to assess its quality.
All these prerequisites led to the emergence of public need for independent experts who have appropriate training, qualifications, experience and permission to provide such services. Audit activities (Audit Services) - Audit Activities and the provision of related audit services carried out by audit organizations, individual auditors.
The presence of reliable information makes it possible to increase the efficiency of the capital market and makes it possible to assess and predict the consequences of various economic decisions.
The purpose of the course work is to conduct an audit of accounting (financial) reporting on the example of GRANDSERVIS LLC.
The main tasks of work can be formulated as follows:
¾ reveal the theoretical and methodological bases of the audit;
¾ Explore accounting features;
¾ analyze the performance of the enterprise and the efficiency of production, the financial condition of the enterprise;
¾ Determine the correctness of the formulation of annual reporting and identify disadvantages.
Sources of information for conducting research are the accounting statements of GRANDSERVIS LLC for 2009:
¾ Form 1 accounting balance;
¾ form 2 Profit and Loss Statement;
¾ form 3 report on capital movement;
¾ form 4 report on cash flow;
¾ form 5 of the annex to the accounting balance;
¾ Home Book for 2009, Reverse Salda Statements on Accounts, Orders Magazines, etc.
1.1 Concept of Audit
Audit is an independent audit of accounting (financial) reporting of the audited person in order to express the opinion on the reliability of such reporting. Under the accounting (financial) reporting of the year N 129-FZ "On Accounting" or published in accordance with it regulatory legal acts, as well as a similar statement provided for by other federal laws or published in accordance with them with regulatory legal acts.
The need for the auditor services arose in connection with the separation of the interests of those who are directly involved in the management of the enterprise, as well as the state as a consumer of information on the results of enterprises. To attract financial investments, an economic entity must be succeeding, and its accounting (financial) reporting should cause confidence in potential investors and creditors.
In the Russian Federation there are two forms of audit: mandatory and initiative.
Mandatory audit is carried out in cases:
a) if the organization's securities are allowed to appeal at the trading of stock exchanges and (or) other organizers of trade in the securities market;
b) if the organization is a credit institution, bureaus of credit stories, an organization that is a professional participant in the securities market, an insurance organization, a clearing organization, a society of mutual insurance, commodity, currency or stock exchanges, a non-state pension or other fund, a joint-stock investment fund, which managing the company shareholder investment fund, mutual investment fund or non-state pension fund (with the exception of state extrabudgetary funds);
c) if the amount 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 the preceding The reporting year exceeds 400 million rubles or the amount of assets of the accounting balance as of the end of the previous reporting year exceeds 60 million rubles;
d) if the organization (with the exception of the government body, the local government body, the State Extrabudgetary Fund, as well as the State and Municipal Institution) represents and (or) publishes a consolidated (consolidated) accounting (financial) reporting;
e) in other cases established by federal laws.
Initiative audit is an audit of any direction of the organization's activities carried out on the basis of the organization or individual entrepreneur on the basis of a concluded agreement with the auditor, i.e. It is carried out by the decision of the management of the organization or founders of the enterprise, as well as the partners of the business enterprise (potential investors, banks, etc.). The initiative audit is also called "voluntary", since the scale and nature of the verification determines the customer himself.
The audit can be carried out in respect of any legal entities regardless of their organizational and legal forms and activities, as well as any individuals involved in business activities without the formation of a legal entity and registered as individual entrepreneurs.
1.2 Federal Law and Rules (standards) on audit activities
The main document on audit activity is the Federal Law of December 30, 2008. No. 307-FZ (ed. Dated December 28, 2010). This Federal Law defines the legal framework for regulating auditing in the Russian Federation. For the purposes of this Federal Law under accounting (financial) reporting of the audited person, the reporting provided for by the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (ed. Of September 28, 2010), as well as a similar statement provided for other federal laws.
The law includes articles in which the basic concepts and aspects of auditing activities related to audit services are reflected, the rights and obligations of audit organizations and individual auditors, as well as the rights and obligations of audited entities and / or individuals who have entered into an audit service contract are determined.
In accordance with Article 7 of this Law, the Rules (standards) of audit activity contain uniform requirements for the implementation of auditing activities, design and assessment of the quality of audit and related services, as well as to the procedure for the preparation of auditors and evaluating their qualifications. Rules (standards) determine the requirements for the implementation of audit activities, as well as regulate other issues provided for by this Federal Law. Developed in accordance with international audit standards and are mandatory for audit organizations, individual auditors, as well as self-regulating organizations of auditors and their employees.
It should be said that the domestic rules (standards) of the audit acquired official status only recently, after the entry into force of the Federal Law of August 7, 2001 No. 119-FZ "On audit activities". Up to this point, their application was not regulated by any legislative acts, they were not even mentioned in the text of the temporary regulations on audit activities. Decree of the Government of the Russian Federation of September 23, 2002 No. 696 (with subsequent changes and additions) approved federal rules (standards) of auditing activities (as amended. Decisions of the Government of the Russian Federation of 04.07.2003 No. 405, from 07.10.2004 No. 532, from 16.04. 2005 No. 228, dated August 25, 2006 No. 523, from July 22, 2008 No. 557, from 19.11.2008 No. 863 of 02.08.2010 No. 586).
The appearance of the first audit federal law in the Russian history, naturally, immediately affected the status of audit standards.
The development of these standards is not an easy business and requires auditors, in some cases, outstanding abilities in order to understand them and practical application. Many auditors so far have difficulty in developing the methodology for building an audit sample, because Requires knowledge not only in the field of audit, but also knowledge in areas such as mathematical statistics and probability theory.
Practice shows many issues of auditing activities that have not been reflected in the federal regulations (standards) of auditing activities, are elements of their own (internal) standards of audit organizations and / or professional audit associations, whose members they are.
1.3 Objectives and Objectives of Audit Accounting (Financial) Reporting
Under the audit of accounting (financial) reporting is understood as an independent verification carried out by an audit organization and with its result, an expression of an audit organization about the degree of accuracy of accounting (financial) reporting of an economic entity.
At the macroeconomic level, the audit acts as an element of market infrastructure, the need for the functioning of which is determined by the following circumstances:
¾ Accounting (financial) reporting is used to make decisions by interested users, including leadership, participants and owners of the property of an economic entity, real and potential investors, employees, lenders, suppliers and contractors, buyers and customers, authorities and public as a whole;
¾ Accounting (financial) reporting may be subject to distortion due to a number of factors, in particular the use of estimated values \u200b\u200band the possibility of ambiguous interpretation of the facts of economic life; In addition, the accuracy of the accounting (financial) reporting is not automatically ensured due to the possible preissance of its compilers;
¾ The degree of accuracy of accounting (financial) reporting, as a rule, cannot be independently appreciated by most interested users due to the difficulty of access to the accounting and other information, as well as the numerous and complexity of economic operations reflected in the accounting (financial) reporting of economic entities.
The objectives of the accounting (financial) reporting are the formation and expression of the audit organization on the accuracy of the accounting (financial) statements of the economic entity in all significant relations.
During the audit of accounting (financial) reporting, sufficient and relevant audit evidence should be obtained, allowing an audit organization with acceptable confidence to draw conclusions relatively:
¾ compliance of accounting (financial) accounting for the economic entity of documents and requirements of regulations governing the procedure for conducting accounting (financial) accounting and preparation of accounting reporting in the Russian Federation;
¾ Compliance of the accounting (financial) reporting of the economic entity to those information that the audit organization has about the activities of the economic entity.
The opinion of the audit organization on the accuracy of accounting (financial) reporting may contribute to greater confidence in this reporting from users interested in information about the economic subject.
At the same time, users of accounting (financial) reporting should not interpret the opinion of the audit organization as a complete guarantee of the future viability of the economic entity or the effectiveness of his leadership.
The audit conclusion containing the opinion of the audit organization about the degree of accuracy of accounting (financial) reporting should not be interpreted as a guarantee of an audit organization in the fact that there are no other (in addition to the circumstances set out in the audit); the circumstances influencing or able to influence the accounting (financial ) Reporting of the economic entity.
The tasks of an audit of accounting (financial) reporting are:
¾ formulation of basic requirements for accounting for regulatory documents during the inspection;
¾ determining the actions of the auditor when identifying violations of violations by the audited economic entity of the requirements of regulatory documents;
¾ Reflection in the working documentation of the auditor of the facts of violations of the requirements of regulatory documents.
When conducting an audit of accounting (financial) reporting, the auditor is obliged to establish the compliance of financial or economic operations of the economic entity in force in the Russian Federation regulatory acts. The auditor checks the compliance of the legislation committed by the economic entity of financial and economic operations exclusively in order to obtain sufficient confidence that accounting (financial) reporting does not contain significant distortion. The purpose of the audit is not to express the opinion on the full compliance of the activities of the economic entity to the legislation applied.
The violations identified by the auditor can affect:
¾ significantly on the amount of indicators of accounting (financial) reporting;
¾ is irrelevant on the amount of indicators of accounting (financial) reporting, but may damage the economic entity, its participants, the state or third parties.
In the case of an ambiguous interpretation of the audit organization and the audited economic entity of regulatory documents, the auditor should be an assessment of the impact of the controversial regulatory document for assessing the accuracy of reporting as a whole in accordance with the Rule (standard) of audit activities.
If the impact of the controversial regulatory document is essential, the auditor may, in agreement with the economic entity, take one or more of the following actions:
¾ send a written request from your own behalf to a body that is a source of a disputed regulatory document if there is no time limit to receive a response to the request;
¾ writing to warn the management of the verifiable economic entity on the impossibility of issuing, of course, a positive audit report.
If the impact of the controversial regulatory document is insignificant, then the fact of disagreements can be noted in the written information of the auditor by the management of the economic entity on the results of the audit.
Verification by the auditor of the compliance of the activities of the economic entity with the requirements of regulatory acts:
1. When planning an audit audit, the auditor must, based on the characteristics of the verifiable economic entity, to determine the requirements of the legislation to be met by the activities of this subject, as well as to obtain a reliable idea of \u200b\u200bwhich the economic entity is being implemented by these requirements.
2. The auditor should pay special attention to such regulatory acts, the failure of which can cause the termination or suspension of the activities of the economic entity. In this regard, the auditor must:
a) explore the available information and regulatory and legal framework relating to the economic entity;
b) receive information about the receptions and methods used by them to ensure the fulfillment of the requirements of regulatory acts at the leaders of the economic entity;
c) discuss controversial issues ambiguously solved in regulatory acts that are essential to assess the results of the audit, with the management of the economic entity;
d) Check availability of documents on the registration of an economic entity, the necessary licenses and other documents, without which the audited economic entity is not entitled to carry out economic and financial activities.
3. As in other matters, in terms of the compliance of compliance with the economic subject of the requirements of regulations, the auditor must plan and conduct an audit with a sufficient degree of professional skepticism.
4. The auditor must keep in mind that when conducting audit checks, there is a risk of not detection, despite the fact that the test is highly planned and qualified in accordance with the requirements of the Rules (standards) of audit activities. The probability of this risk increases significantly in the presence of the following factors:
a) a significant number of regulatory acts that are directly related to a checked economic entity, but not taken into account and (or) not used in accounting and internal control systems;
b) limited accounting and internal control systems that cannot reflect all the economic and financial activities of the economic entity;
c) low qualifications of personnel engaged in organizing accounting and internal control systems in the economic entity;
d) obtaining the auditor of the majority of information from the economic entity, which are not an objective (evident), but informative.
5. If an auditor is clarified whether an economic entity performs the requirements of regulatory acts, the auditor can, if necessary, can use during the inspection of experts who own legal and other special knowledge in areas that are not related to the professional competence of the auditor. At the same time, it is necessary to be guided by the Rule (standard) of the audit activity "Using the work of the expert".
6. The auditor should ensure that the management of the economic entity takes measures to identify, prevent and eliminate violations of the requirements of regulatory acts that can distort the accounting (financial) statements of the economic entity.
In carrying out the implementation of the implementation by the economic entity of the provisions of legislative and other regulations, without complying with which it is impossible to assess the accuracy of the accounting (financial) reporting of the economic entity, the goal is to establish the requirements for an audit company or an auditor working independently as an individual entrepreneur.
1.4 Companies of accounting (financial) reporting
1.5 Audit Accounting Accounting Indicators
These form No. 1 are submitted in compliance with the following requirements:
intangible assets and fixed assets are shown in net-assessment, i.e., at a residual value, minus accrued depreciation;
incorrect construction, acquired equipment requiring installation, is recorded according to the actual costs for the developer, as well as taking into account the advances issued by the Contractor for capital construction;
material and industrial stocks (raw materials, basic and auxiliary materials, fuels, components and spare parts, containers and others) are reflected in the cost determined from the cost of estimating stocks, material and production reserves that are morally outdated or the current market value of which has decreased, reflected at the end of the reporting year minus the reserve under the reduction of the value of material values;
finished products are reflected in the actual or regulatory production cost;
goods employed by trading activities are recorded at the cost of their acquisition;
shipped products or goods are reflected in the actual or regulatory production cost;
receivables at which reserves are created for doubtful debts are shown over the disadvantaged reserve;
accounts and payables are represented depending on the maturity of the short-term, if the repayment period is not more than 12 months and long-term, if the repayment period is more than 12 months after the reporting date;
it is not allowed to provide information on the accounts accounts in the "folded" form, data on these accounts are carried out in the deployed form;
the authorized capital is shown in total in accordance with the constituent documents registered in the prescribed manner;
loans and loans are shown taking into account interest due to the payment of interest at the end of the reporting period.
Also to identify any errors data is performed. The verification is carried out like this: the results of the reverse-balanced statements on analytical accounts are checked with the data of the corresponding synthetic account in a ruble-salentic statement on synthetic accounts. Equality of residues and revolutions indicates the correctness of records in accounting accounts. These form No. 1 are used to analyze the property and financial position of the Organization.
Profit and Loss Statement (Form No. 2) is the main reporting form and characterizes the procedure for the formation of the financial result of the financial and economic activities of the organization. The financial result in the income statement is defined as the difference between the balance of income and the costs of the reporting period by a growing outcome from the beginning of the year to the reporting date, taking into account that in accounting the financial result of economic activity is determined by counting and balancing all profits and all losses for the reporting period. For this, the account 99 "Profits and Losses" is used. The balance in this account reflects the financial result of economic activities on the cumulative principle on account 99 "Profit and losses" by a growing outcome from the beginning of the reporting year.
The main purpose of the income and loss statement (form No. 2) is to characterize the financial results of the organization's activities during the reporting period. At the same time, the composition of such indicators, as - gross profit, profits (loss) from sales, profits (loss) before taxation, profit (loss) from ordinary activities, net profit (retained earnings, uncovered loss). Defrost report data are used to analyze financial results.
When conducting an audit, it is necessary to check whether the requirements of the regulatory acts are performed in the formation of indicators of the "Capital Change Report". Explanation of the accounting balance and income statement should disclose additional data on changes in capital (authorized, reserve, added, etc.) of the organization.
At the same time, the Accounting Regulation "Accounting Reporting of the Organization" of PBU 4/99 requires the economic partnerships and the reports of the report on changes in capital, which should contain at least data on the value of capital at the beginning of the reporting period, increasing capital with the allocation of separately increases at the expense of additional release stocks, due to the revaluation of property, due to the growth of property, due to the reorganization of a legal entity (merger, accession), due to income, which in accordance with the accounting and reporting rules include directly to increase capital, reducing capital with allocating separately reduction due to Reducing the nominal shares, by reducing the number of shares, due to the reorganization of a legal entity (separation, allocation), due to expenses, which in accordance with the accounting and reporting rules are directly related to reducing capital, the value of capital at the end of the reporting period.
For the purposes of reflection in the accounting statements of the joint-stock company information on the founders of the organization, the stages of capital formation and types of shares, it is recommended to take into account the provisions given in the letter of the Ministry of Finance of the Russian Federation of December 23, 1992 No. 117 "On reflected in accounting and reporting operations related to Privatization of enterprises "(on the conclusion of the Ministry of Justice of the Russian Federation of November 2, 1994 No. 07-01-654-94, the specified document in state registration does not need). In the absence of this information in the balance sheet in the reflection of data on the group of articles "Authorized capital", it must be given as deciphering to the article "Statutory (share) capital" of a report on capital changes or an explanatory note.
The procedure for reflecting data on the types of reserves and foundations, as well as the change in their residues at the end of the reporting period, is determined by the organization independently in the development and adoption of the forms of accounting reporting on the basis of samples of the forms given in the order of the Ministry of Finance of the Russian Federation of July 22, 2003 No. 67n "On the forms of accounting reporting of organizations."
When conducting an audit, it is necessary to check whether the requirements of the regulatory acts are carried out in the formation of indicators of the "Cash Movement Report". The data of the cash flow report should characterize the changes in the financial position of the Organization in the context of current, investment and financial activities. Current activities are considered to be the activities of the Organization, the prosecution of the profit as a major goal or not exerting profit as such a goal in accordance with the subject and objectives of the activity, i.e. manufacturing industrial, agricultural products, construction of construction works, sale of goods, provision of catering services, harvesting of agricultural products, leasing property, etc.
Investment activities are considered to be the activities of the Organization related to the acquisition of land plots, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale with their own construction, expenditures on research, experimental and technological developments; With the implementation of financial investments (the acquisition of securities of other organizations, including debt, contributions to the authorized (share) capital of other organizations, providing other organizations of loans, etc.).
Financial activities are considered to be the activities of the organization, as a result of which the magnitude and composition of own capital of the Organization, borrowed funds (income from the issue of shares, bonds, providing other loan organizations, repayment of borrowed funds, etc.). Information about the cash flow of the organization is submitted to the currency of the Russian Federation. In the case of (movement) of funds in foreign currency, information on the movement of foreign currency for each of its appearance is formed in relation to the cash flow report adopted by the Organization. After that, the data of each calculation drawn up in foreign currency is recalculated at the rate of the Central Bank of the Russian Federation at the date of the accounting reporting. The data obtained on individual calculations are summed up when filling out the corresponding indicators of the cash flow report. A report on cash flow must contain information on cash flows (receipt, the direction of money), taking into account the cash balances at the beginning and end of the reporting period, in the context of current activities, investment activities and financial activities. Information on the flow of funds of the Organization, taken into account on the relevant accounts for accounting for funds in the office of the organization, on calculations, currency special accounts, is reflected in the incident from the beginning of the year and are submitted to the Currency of the Russian Federation.
In the event of (movement) of funds in foreign currency, the calculation in foreign currency for each of its appearance is made. After that, the data of each calculation drawn up in foreign currency is recalculated at the rate of the Central Bank of the Russian Federation at the date of the accounting reporting. The obtained data on individual calculations are summed up when filling out the corresponding report indicators.
Organizations should be borne in mind that in decoding the cash flow associated with the payment (receipt) of interest and dividends, as well as with the results of emergency circumstances, should be disclosed separately. Data on cash flow due to income tax and other similar binding payments should be reflected in the report separately as part of the data on current activities, unless they can be specifically linked to investment or financial activities. Upon receipt of funds from the sale of foreign currency (including mandatory sale) on accounts in credit institutions or in the organization's office, the relevant amounts are reflected in the data on current activities as the flow of funds from the sale of fixed assets and other property. At the same time, the amount of foreign currency sold is included in the data characterizing the spending of cash on current activities, according to the appropriate direction of spending.
When purchasing a foreign currency, the listed funds are included in the data on current activities in the appropriate area. The receipt of the purchased foreign currency is also reflected in the current activity separately or as part of other revenues (except for the sale of fixed assets and other property).
Organizations should be noted that in the report on cash flow, data on receipts in the reporting period of cash on cash should be given (with the exception of cash receipts from the credit institution in the organization's office) with allocation, including on settlements with legal entities and According to calculations with individuals, as well as with the allocation of data on the flow of funds for cash with the use of cash registers or forms of strict reporting (that is, in order to issue receipts, vouchers, tickets, coupons, postal payment signs and other equal Checkers of strict reporting documents on forms approved in accordance with the current procedure). If the organization in the relevant sections of the adopted report on the flow of cash will not be allocated separately data on the amounts of funds surrendered by the Organization to the Credit Organization or the organization received from the Credit Organization, then these data must be given in the cash flow statement Reference.
When conducting an audit, it is necessary to check whether the requirements of regulatory acts are performed in the formation of indicators of the annex to the accounting balance. Separate indicators included in the Annex to the Accounting Balance (Form No. 5) according to the form of the form, may be presented in the form of independent forms of accounting reporting or to be included in the explanatory note.
When conducting an audit, you need to check whether the general requirements are performed when filling out an explanatory note. An explanatory note should be made a brief description of the activities of the organization (conventional activities; current, investment and financial activities), the main performance indicators and factors that influenced the financial results of the organization's financial results, as well as decisions on the consideration of annual accounting and distribution of clean Profit, i.e. Relevant information is useful for obtaining a more complete and objective picture of the financial situation of the Organization, the financial results of the organization's activities for the reporting period and changes in its financial position. When presenting in an explanatory note, the main indicators of activity characterizing qualitative changes in the property and financial position, their reasons if necessary, it should be indicated by the procedure for calculating analytical indicators (profitability, the proportion of own working capital, etc.).
1.6 Analysis of the results of the audit of accounting (financial) reporting
When evaluating the financial condition for the short term, it may be indicators for assessing the satisfactoryity of the balance structure (current liquidity, the provision of their own means and the ability of recovery (loss) of solvency). At the characteristic of solvency, attention should be paid to such indicators as the availability of funds in bank accounts, at the office of the organization, losses, expired receivables and payables, not payable loans and loans, full of relevant taxes in the budget paid (payable ) Penalties for non-fulfillment of obligations to the budget. It should also be paid to assessing the provisions of the organization in the securities market and the causes of the negative phenomena.
When evaluating the financial situation for the long term, the characteristics of the source of funds, the degree of dependence of the organization from external investors and creditors, etc. is given. The characteristic of the dynamics of investments for previous years and to the future with the definition of the effectiveness of these investments is given. In addition, an assessment of the organization's business activity, the criteria of which are the latitude of market sales markets, including exports, the reputation of the organization, expressing, in particular, the firmness of customers who enjoy the services of the organization, and other information. The degree of scheduled indicators, ensuring the given growth rates (decline), the level of efficiency of the use of organization resources. It is advisable to include in an explanatory note note on the dynamics of the most important economic and financial indicators of the organization's work in a series of years, descriptions of future investments, implemented by economic activities, environmental protection measures and other information that is interested in possible users of accounting reporting.
The final stage of the audit of economic operations is the generalization of the audit results, the analysis of errors identified during the audit. A list of verified documents identified errors and violations, as well as the auditor's opinion on the results of the inspection, is recorded in the working documents.
2.1 Basic Elements of Accounting Policy
GRANDSERVIS LLC is a producer of decorative tile. The company works on the general taxation system. The object of the taxation chosen income per minus costs.
The main elements of the accounting policy of GRANDSERVIS LLC include:
¾ object of taxation;
¾ Evaluation of raw materials and materials;
¾ Evaluation of purchased goods;
¾ determination of the cost of buying goods in sales in prior prices;
¾ calculation of interest on loans and loans accepted into expenses;
¾ Accounting for partially paid fixed assets and intangible assets.
Consider the main provisions of the company's accounting policy:
¾ Organization of accounting: Organization's accounting is personally leader;
¾ Writechritation of general expenses: general expenses as conditionally permanent permanent Dt-Ts. 90 "Sales";
¾ Synthetic accounting of output using account 40 "Production (works, services)":
¾ Estimation of finished products, shipped products are made at full actual production cost (account 26 closes on account 20, no account 40 is not used);
¾ Evaluation of shipped goods, delivered work and services rendered is carried out by actual full cost;
¾ Distribution of costs for sale - sales costs (account 44) are completely debited in the debit of account 90 "Sales";
¾ The distribution of profits remaining at the disposal of the organization, according to the funds, is made in accordance with the constituent documents of the Organization.
2.2 Accounting for amortized property
The accounting policy of GRANDSERVIS LLC provides a nonlinear depreciation method for the following types of fixed assets:
¾ vibrotol;
¾ injection molds;
¾ Concrete mixer.
At the same time, GRANDSERVIS LLC is obliged to determine the residual value of the objects of depreciable property at the beginning of the year. This indicator is determined by each depreciation group based on the useful life of the use of fixed assets and NMA.
Depreciation is charged on the basis of the total balance of the corresponding depreciation group (subgroup) on the 1st day of the month, for which the amount of accrued depreciation is calculated, and the installed depreciation rate. Therefore, the total balance of the depreciation group (subgroup) is determined monthly. Since depreciation is accrued monthly, the total balance will decrease monthly to the amount of accrued depreciation.
Depreciation deductions for intangible assets are recorded in accounting by accumulation of relevant sums on a separate account 05 - "Depreciation of intangible assets".
To accrue the vibrationtol depreciation, a method for debiting the cost of the amount of the number of years of useful use is used (the initial cost is multiplied by the number of years remaining to the end of the service life to share the service life of the object).
To accrue depreciation of injection molds, a method of reduced residue is used (the residual cost at the beginning of the year multiplying the depreciation rate to multiply to the acceleration coefficient (established in accordance with the legislation of the Russian Federation).
To accrue the depreciation of the concrete mixer, a way to write off the cost of the amount of the number of years of useful use is used (the initial cost is multiplied by the number of years remaining to the end of the service life of the object).
Accounting policies are provided that:
¾ revaluation of the initial cost of fixed assets is not produced;
¾ reassessment of intangible assets is not produced;
¾ Audit checking for the accounting of amortized property did not reveal violations.
2.3 Accounting for materials and goods
The main regulatory documents regulating the accounting of materials is PBU 5/01 "Accounting for material and production reserves", guidelines for accounting records of material and industrial stocks and methodical instructions on accounting of special tools, special devices, special equipment and special clothing.
In accordance with PBU 5/01, accounting is taken as material and production reserves (MPZ), assets:
¾ used as raw materials in the production of products (performance of work, service);
¾ intended for sale (goods and finished products);
¾ Applied to the management needs of the organization.
Material and production reserves are accepted for accounting at actual cost.
The actual costs attributable to the actual cost of materials purchased for the fee include:
¾ sums paid in accordance with the Supplier's Agreement;
¾ amounts paid to organizations for consulting and informational services related to the acquisition of material and industrial stocks;
¾ customs duties;
¾ non-profitable taxes paid in connection with the acquisition of a unit of material and industrial stocks;
¾ remuneration paid by intermediary organization through which material and industrial reserves are acquired;
¾ costs for the workpiece and delivery of logistical reserves to the place of use, including insurance costs;
¾ the costs of bringing material and production reserves to a condition in which they are suitable for use in scheduled purposes (costs of part-earning, sorting, packaging and improving the technical characteristics of the obtained reserves that are not related to the production of products, work and service provision);
¾ Other costs directly related to the acquisition of material and industrial stocks.
For synthetic accounting of the presence and movement of their own production reserves of the organization, active accounts are intended:
¾ 10 "Materials";
¾ 14 "Reserves under the reduction of material values";
¾ 15 "Production and acquisition of material values";
¾ 16 "Deviation in the value of material values".
Not belonging material values \u200b\u200bare taken into account on off-balance accounts 002 "Commodity and material values \u200b\u200badopted for responsible storage" and 003 "Materials adopted in processing".
Synthetic accounting of the preparation of materials in GRANDSERVIS LLC is made at discount prices using 15 "Production and acquisition of material values", 16 "deviations in the value of material values". Finished products are reflected in the balance sheet at the actual production cost. Sales goods, delivered works and services rendered are reflected in the balance sheet at actual full cost.
During the audit, it was revealed that the sales books and purchases books were not executed. According to paragraph 15. Resolutions No. 914 "Book of shopping and a sales book must be laid, and their pages are numbered and fastened. Control over the correctness of the books of purchases and books of sales is carried out by the head of the organization or the person authorized by him. " In accordance with paragraph 14 of the Decree of the Government of the Russian Federation of 02.12.2000. No. 914, "invoices that do not meet the established standards for their fill, cannot be registered in the shopping book." If the organization receives an invoice with facsimile reproduction of the head of the organization or chief accountant, then it risks to remain without deducting VAT. Legislation on accounting and tax code do not provide for the facsimile signature of the head when issuing primary documents and invoices. The failure of the inspection to subtract the amount of the tax paid in this case will be legitimate. This is the conclusion of the FAS FAS from the decision of 20.07.2005. №А19-2073 / 05-5-Ф02-3384 / 05-C1. The same position supports the Ministry of Finance of Russia. A letter of MNS of Russia dated April 1, 2004 No. 18/04/2005 No. 03-01-10 / 8-404. No less categorical and employees of tax authorities. They believe that the use of faxing reproduction of signatures and prints using mechanical or other copying on the invoice is not allowed (see, in particular, a letter of the Federal Tax Service of Russia of 14.02.2005 No. 03-1-03 / 210/11 and a letter of MNS of Russia dated 21.04.2004 No. 03-1-08 / 1039/17).
2.4 Accounting for special clothing
Accounting for special tools, special devices, special equipment and special clothing is made on account 10 "Materials".
According to the accounting policies of the enterprise, a special tool, special devices, special equipment and special clothing are taken into account in the composition of the funds in the turnover.
One-time write-off of the cost of special clothing, the service life of which according to the issuance standards does not exceed 12 months, is made at the time of transfer (vacation) to employees.
There were no violations of special clothing during the audit.
2.5 Accounting for fixed capital
In accounting and reporting, the amount of authorized capital is indicated in the amount that does not meet the constituent documents submitted to the verification. Such discrepancies should be eliminated to avoid responsibility for violating the rules of accounting. Under a gross violation of the rules for accounting income and expenses and tax objects, there is a lack of primary documents, or the lack of invoice, or accounting registers, systematic (twice and more during the calendar year), a late or incorrect reflection in accounting accounts and in the statements of economic operations, cash, material values, intangible assets and financial investments of the taxpayer.
In the audit report it was noted that at the same time the responsibility may come for officials of the enterprise under Art. 15.11 Administrative Code for a gross violation of accounting rules and accounting reports, as well as order and deadlines for storing credentials, in the form of an administrative penalty in the amount of from twenty to thirty minimum wages. Under the gross violation of accounting and accounting rules is understood: distortion of amounts of accrued taxes and fees at least 10 percent; The distortion of any article (string) of the form of accountability is at least 10 percent.
2.6 Accounting for labor costs
According to the financial statements, the salary is paid once a month. According to Article 136 of the Labor Code of the Russian Federation, wages should be paid at least every half months. The payment of wages is established by the rules of the internal labor regulation, a collective agreement or employment contract. Other deadlines for paying wages can be established by individual categories of workers only by federal law.
Thus, the payment of wages 1 time per month is a violation of labor legislation. It should be borne in mind that the application of the employee about the consent to receive wages 1 time per month does not exempt the employer from responsibility. The Federal Service for Labor and Employment emphasized this circumstance in a letter of March 1, 2007. №472-6-0.
Labor inspection has the right to check any firm once every two years. This is a scheduled check. Planned checks can be comprehensive - then the company is visited by two inspections. One checks the "legality" of personnel documents. The second is the compliance of the working conditions of labor protection standards. Also, the verification can be carried out in conjunction with the tax inspectorate, the Pension Fund, the Social Insurance Fund. In the case of targeted check, documents are investigated at a specific area (for example, everything related to the salary). Up to 90% of inspections are initiated by former employees on their complaints.
Punishment for violations of labor legislation is quite serious: in accordance with Art. 5.27 of the Administrative Code of the Russian Federation, violation of labor legislation and labor protection entails the imposition of an administrative fine on officials in the amount of five to fifty minimum wages, and on legal entities - from three hundred to five hundred minimum wages or administrative suspension of activities for Ninety day.
2.7 Audit conclusion
In accordance with the procedure for drawing up an audit report on accounting reporting, approved by the Audit Commission under the President of the Russian Federation of December 30, 2008. According to the results of the inspection, the auditor must express the opinion on the reliability of this reporting.
GRANDSERVIS LLC conducted a selective audit. According to the results of the verification, the following conclusions can be drawn. The accounting reporting at the enterprise is drawn up in accordance with the Regulations on the conduct of accounting and financial statements in the Russian Federation, PBU 4/99 and instructions on the procedure for the preparation and submission of accounting reporting. Before drawing up the annual report, an inventory of all assets and the obligations of the organization is carried out, the results are issued by the relevant documents. The closure of operating and efficient accounts is carried out, and the financial result of the organization's activities for the reporting year is revealed. Mostly all reporting forms are filled correctly. In the statement of profit and loss, the composition of operational and non-engine costs is clear. Form number 3 is filled correctly, in accordance with the requirements. The cash flow report is also full, without disorders. The accountant correctly reflects the remnants and turnover from the main book and orders in the report. The correctness of the compilation of reporting forms confirms compliance with the intercommunication of reporting indicators, which was verified during the audit.
Thus, as a result of the audit, the following violations were identified:
¾ violation of the wage mode;
¾ in accounting and reporting indicates the amount of authorized capital in the amount, which does not comply with the constituent documents submitted to the verification;
¾ are not executed properly books of sales books and books.
At the present stage of the audit development, not only the owners are interested in its results, but the economic entities themselves, the normal development of which is often impossible without the involvement of investors, sponsors and creditors. To attract financial investments, the economic entity should be succeeding, and its accounting (financial) reporting should cause confidence in potential investors and creditors.
Over the past decades, the requirements for the organization of the accounting and reporting system have significantly improved. New forms and metering methods have appeared, including using computer systems. Accounting reporting has become the main source of information that allows us to evaluate the financial and property status of economic entities. In these circumstances, the audit of financial statements has become an essential tool that contributes to improving the quality of accounting reporting, the leading component of which is its accuracy. No solid bank will provide a loan to the client who has no audited accounting (financial) reporting, as well as a single serious investor will deal with the organization whose reports are not checked by an authoritative auditor.
During the writing of the course work, we revealed the theoretical and methodological foundations of the audit, investigated the specifications of accounting, analyzed the performance of the enterprise and the efficiency of production, the financial condition of the enterprise, determined the correctness of the formulation of annual reporting and revealed flaws.
A practical study of the topic of work was carried out using the example of GRANDSERVIS LLC, the main activity of which is the production of decorative tiles. Based on the study, it was revealed that the internal audit inspections in the enterprise is not carried out. The company invites independent auditors to conduct an external audit. The purpose of the external audit verification of GRANDSERVIS LLC is to confirm the accuracy of the accounting reporting.
In the course of checking the accounting of amortized property, accounting for special clothing of violations and disadvantages was not detected. And checking the accounting of materials and goods showed that the books and purchases are not properly executed. Recommendations were also given to eliminate inconsistency in accounting inconsistency of the amount of authorized capital with constituent documents, and the wages of the Labor Code of the Russian Federation on the payment of wages are not less often than every half months.
An audit was identified that the accounting reporting of GRANDSERVIS LLC for the verifiable period is reliable, i.e. Prepared in such a way as to ensure in all significant aspects the reflection of assets and liabilities and financial results of its activities on the basis of the Federal Law "On Accounting" No. 129-FZ dated 21.11.96.
As a result of an external audit, taking into account the recommendations, GRANDSERVIS LLC received valuable information to improve management and accounting, which contributes to improving the efficiency of the enterprise's activities as a whole, which is also important to increase the enterprise's income
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Law No. 307-FZ dated December 30, 2008 "On Auditing Audit" was established the need for an annual audit in joint-stock companies and a number of enterprises. On the features of documentary registration of audit conclusions will be discussed in this publication.
Audit conclusion, what is it?
The results of the inspection are recorded in a special document - audit report, a special place in which the opinion of the expert on the truth and the reliability of the information presented in the financial statements of the audited enterprise. The conclusion is intended for the company's reporting users - IFTS, shareholders, owners, investors, etc.
The audit conclusion should contain a motivated opinion on the authenticity of the reporting of the company. Under the accuracy of reporting data is understood as such a level of truthfulness of indicators, relying on which the user can make error-free conclusions, make fair and economically informed decisions.
Causible to influence the solutions of the user. The materiality of information is a criterion that determines the type of an auditor's specialist. To establish the truthfulness of reporting data to the audited company in all material relations, the auditors are calculated to calculate the level of violations by comparing the total values \u200b\u200bof the established errors with extremely valid norms. The period of calculating the level of materiality of error based on the values \u200b\u200bof the company's activities is the fiscal year.
Structure of audit report
The document is compiled in a specific sequence and must contain:
- Name;
- Addressee (i.e. persons for which the document is intended)
- Information on the company's checked is the name, address, details;
- Information about the audit company / private auditor: the name or name of the entrepreneur, the registration state number, the address, the name of the SRO, the member of which is the auditor or company, the number in the register of auditors or audit firms;
- A list of reporting documents participating in the inspection period for which the documentation is drawn up;
- Information on the work performed by the auditor / company, on the basis of which an opinion was lined up on the truth of the financial statements of the verifiable company;
- The opinion of the auditor's expert or representatives of the Company's financial statements of the company, based on factors and circumstances, which influenced the degree of truthfulness of the data;
- Results of verification;
- Date.
The issued audit report is provided by the auditor exclusively a company that has concluded an agreement for the provision of relevant audit services. There are polar opposite conclusions.
Types of audit conclusions
It is the test results that affect this document. The auditor will have to understand himself, what conclusion will be drawn up, since the only criterion here will be perfectness of the compilation of reporting forms, the compliance of the data in their accounting principles, in particular the accuracy of the information users. To form a fair audit conclusion, a specialist needs to calculate the degree of material materiality and evaluate the impact of the financial statements established when checking distortions.
The auditor, convinced of the objectivity and impeccability of reporting documents in all meaningful aspects, was aware of that the actual level of errors is significantly lower than the level of permissible violations, confirms the formation of reporting in accordance with the applicable accounting criteria and draws up an unconditional positive audit conclusion or a positive audit report. Such a conclusion is regarded as an unmodified opinion. An example of this conclusion can serve as a sample below.
All other conclusions are modified. Modified opinion in the audit report is:
- Opinion with the reservation;
- Negative opinion;
- Refusal to express opinions.
The audit conclusion with the reservation is inspecting in cases where those found and proven distortion are essential, but do not affect most of the significant reporting elements. Conclusion in this case will be conditionally positive. In it, the auditor explains in detail the grounds for expressing an opinion with the reservation, necessarily lists the existing disorders.
The negative audit conclusion reflects the opinion of the auditor when errors and inaccuracies identified by the test are significant, and exceeding the allowable information of information distortion, affect most of the meaningful reporting elements, which can be misleading the user and not allow him to make a right decision regarding the actual Company positions. Registration of the negative opinion of the auditor means the impossibility of confirming the accuracy of the accountability of the company's verifiable.
When formulating a negative opinion, the auditor must clearly and clearly describe in the conclusion of all the reasons that have made it. In such cases, proof of the impact of distortion on information in reporting forms is given. This information is recorded in a separate paragraph following the expressed opinion of the auditor. Typically, this paragraph provides explanatory information or reference to the fact that a certain particular factor is not a reason to express a conditionally positive opinion.
An example of a negative audit opinion, the cause of which was the absence of reporting data of a subsidiary in the consolidated reporting of the company can be downloaded below.
One of the forms of audit report is considered to be a refusal to express an opinion, which is issued to the management of the company, if it consistently prevents the inspection, and the possibility of obtaining documents sufficient to draw up an opinion on the activities of the enterprise is absent. A similar example is the fact of failure to submit reports to the auditor in the agreed period. The current situation will cause the issuance of an auditor of refusal to express an opinion, which will mean the impossibility of confirming the reliability of reporting forms, but will not be negative.
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Introduction
1.8.1 Current Rental
Conclusion
Regulations
Introduction
In the face of the formation of market relations, as well as the emergence of new forms of ownership and new types of economic operations (operations related to trust management, lease, barter operations, etc.) there was a need to build an effective accounting system, including accounting of assets - fixed assets.
Currently, despite the fairly large number of regulatory documents regulating the accounting records of fixed assets, there are methodological problems of accounting for fixed assets.
These include the problems of restoration and depreciation of fixed assets, the problems of harmonization of Russian and international systems for taking into account fixed assets, the lack of regulatory documents regulating the reconstruction and modernization of fixed assets, etc.
Considering the problems of accounting for fixed assets on the macro level, it should be noted a high degree of worn out of fixed assets that cause emergencies and low efficiency of their use.
Objects of fixed assets are the material base and the basis of any enterprise, and even more so production, in the course of which goods, products are created, work and services are produced. Accounting of fixed assets occupies an important place in the accounting system at the enterprise. The accuracy of the accounting of fixed assets allows you to properly include their depreciation in costs and costs, avoid mistakes when calculating the property tax on the enterprise, accurately determine the amount of capital investments in the repair and construction of various objects, take into account when reflecting other operations. On the quality of management of fixed assets, financial indicators of the organization's economic activities are dependent. In this regard, it is necessary to note the importance of accounting of fixed assets in the enterprise.
The accuracy of accounting and reporting is confirmed as a result of auditing. As a result of such inspections, an audit conclusion is drawn up, which may be interesting for both domestic users at the enterprise (management, accounting, shareholders, etc.) and external interested users (financial and credit institutions, business partners, tax inspectorate, etc.) .
In addition, the availability of reliable information makes it possible to increase the efficiency of work in the capital market and allows you to really assess and predict the consequences of various economic decisions.
Thus, the audits of fixed assets also play an important role in the economic life of the enterprise.
The object of study of this course work is the enterprise LLC Nord-Class. The subject of the study is the main funds of the enterprise.
The purpose of the study is to conduct an audit test of fixed assets on the example of the Nord-Class LLC.
To achieve the goal, it is necessary to solve the following tasks:
?disclose the methodological foundations of the audit of fixed assets;
?determine the goals, objectives and methods of conducting the audit of fixed assets;
?conduct procedures for planning an audit of fixed assets: drawing up a letter of obligations and a contract for the provision of audit services; Introduction to the activities of LLC "Nord-Class"; study and evaluation of the accounting system and internal control of fixed assets; calculation of the level of materiality and audit risk; plan and audit program;
?conduct an auditor of the operations on the movement of fixed assets: procedures of means of control and procedure on the merits and their documentation;
?according to the results of the audit audit, give written conclusion and recommendations for improving the accounting and use of fixed assets.
The theoretical and methodological basis of the study are the works of domestic and foreign scientists and specialists in the field of accounting of fixed assets, as well as the current regulatory documentation that regulates the accounting section.
In the study, the principles and methods of historical, logical and system analysis, comparison methods, induction and deduction were used, as well as the accounting method and a number of its elements: accounts and double recording, evaluation and calculation, documentation, inventory.
The information base was given these registers of synthetic and analytical accounting of consumer cooperation organizations. In the process of writing thesis, regulatory and legislative, periodic, reference and training materials on the topic under consideration are used.
The practical significance of this work is that all recommendations for improving the accounting and use of fixed assets developed following the audit tests can be used in the activities of the Nord-Class LLC.
This work consists of introducing, three chapters, conclusions, the list of the literature used, regulatory acts, contains 30 tables and 13 applications.
1. Theoretical aspects of fixed assets
1.1 The concept of "fixed assets", classification. Accounting for the presence and movement of fixed assets
Fixed assets are the means of labor that repeatedly participate in the production process, while maintaining its natural shape, and their cost is transferred to the products produced by parts as it takes.
Accounting for fixed assets is governed by the following regulatory documents:
· Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by the Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n.
· Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups", etc.
According to paragraph 4, PBU 6/01 assets are accounted for as part of fixed assets if they are:
· used in the production of products, when performing work or services or for management needs and for providing temporary and possession organization;
· used longer than 12 months;
· in the future, income will be brought;
· will not be sold in the foreseeable future.
According to P.5 PBU 6/01 fixed assets are: buildings, structures, working and power machines, as well as equipment, measuring and control and control and instruments, computing equipment, vehicles, tools, working, productive and tribal livestock, Perennial plantings, intra-manual roads, etc.
Profitable investments in material values \u200b\u200bare part of the property provided by the organization for temporary use in order to receive income. Thus, rental objects, rolled, leasing belong to fixed assets.
In addition, the mainstores include: capital investments in the leased property, land plots and objects of environmental management, as well as funds aimed at the fundamental improvement in lands.
Useful use period is the period during which the use of the facility of fixed assets is generated by the organization's income or serves to achieve the goals of the organization's activities. In accordance with the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in the amortization groups", property is combined in 10 groups:
) All short-lived property with a useful life of 1 to 2 years inclusive;
) Property with useful life over 2 years to 3 years inclusive;
) Property with a useful life of over 3 years to 5 years inclusive;
) Property with useful life over 5 years to 7 years inclusive;
) Property with useful life over 7 years to 10 years inclusive;
) property with a useful life of over 10 years to 15 years inclusive;
) Property with a useful life of over 15 years to 20 years inclusive;
) property with a useful life of over 20 years to 25 years inclusive;
) Property with a useful life of more than 25 years to 30 years inclusive;
) Property with useful use of over 30 years. This classification can be used both for accounting and tax accounting.
The unit of accounting of fixed assets is an inventory. The inventory of fixed assets is recognized as an object with all devices and accessories or a separate constructive-separable object intended for certain independent functions. In the presence of several parts of several parts that have different useful life, each such part is taken into account as an independent inventory facility according to P.6 PBU 6/1.
There are three types of assessment of fixed assets: initial, reducing, residual.
Initial (Balance) Cost develops at the time of fixed assets.
The replacement cost of fixed assets is the cost of reproduction of fixed assets based on the current prices at the time of revaluation.
In the reporting, fixed assets are shown at the residual value, which is defined as a difference between the initial cost and amount of wear.
Thus, the fixed assets are the means of labor that are repeatedly involved in the production process, while maintaining their natural shape, and their cost is transferred to the products produced by parts as it takes. Fixed assets designed exclusively for the provision of temporary possession and use or temporary use in order to obtain income are recorded in accounting and financial statements in profitable investments in material values \u200b\u200b(account 03<#"justify">Credit Current account 01 "OS" Creditid Count 08C 1 - Initial value of own fundamental funds at the beginning of the month, the initial cost of fixed assets put into operation as a result of capital investments The initial cost of fixed assets commissioned, received as the contribution of founders to the authorized capital of the enterprise, the cost of objects commissioned, obtained by free agreed value fixed assets transferred from the long-term lease to the property of the enterprise, the tenant the value of fixed assets identified as a result of inventory 02 The sum of the accumulated depreciation of the retired funds of the 08 base value of the retired funds of the focus 91.2 account 08 account 03 subcount 91.1
1.2 Accounting for the receipt and disposal of fixed assets
Fixed assets come to the enterprise for the following channels:
· from founders at the expense of the contribution to the authorized capital;
· as a result of construction;
· by purchasing a fee;
· by gratuitous transmission;
· under the contract.
When receiving fundamental funds in accounting on account 08<#"justify">audit account mainstream
Table 2.
Typical accounting wiring for admission and commissioning of fixed assets
Operations OperationsCreditCredit1. Fixed funds were obtained from the founders1.1. The debt of founders on deposits75-1801.2 was formed on the contribution of the contribution to the authorized capital0875-12. Built fixed assets 2.1 contracting method2.1.1 The cost of contracting works08602.1.2 is taken into account the cost of contracting work0108 2.2 Economic Fashion2.2.1. Written materials for construction08102.2.2 Accrued construction employees, salary08702.2.3 The object of fixed assets was commissioned. Purchased tools 3.1 Do not require installation3.1.1 Accrued Supplier in Account08603.1.2 Cost for shipping costs0876,60.23. 3.1.3 The main funds facility was commissioned. 3.2 Required by mounting3.2.1 Accrued Supplier for Equipment07603.2.2 The equipment is transferred to the installation08073.2.3, the cost of installation0810,70.69 is written off. 3.2.4 The main funds facility was commissioned. Fixed funds were received4.1 received to account fixed assets (score 91) 01914.2. The fixed assets (score 98) 0198-24.3 were accrued to the current funds (score 98) 20 0298-2 915. Fixed funds were received under the Mena Treaty. Materials are implemented under the Mena Treaty62915.2. Cost of Materials91105.3 Calculated The main facility08605.4 is made a testing of the value of materials and the main means 6062
1.3 Revaluation of fixed assets
Revaluation - Refinement of the Replacement Cost<#"justify">· what objects are subject to revaluation: all fixed assets or individual groups of uniform facilities of fixed assets;
· methodology for reflection of revaluation on accounting accounts,
· persons responsible for conducting revaluation.
The result of the revaluation is the markdown or the accuracy of the value of the property. After revaluation, the replacement cost is taken for the initial value.<#"justify">Operations OperationsCreditCredit1. The amount of the upcomed is enrolled in additional capital1.1 increased the initial cost of fixed assets01831.2 increased accrued depreciation of fixed assets 83022. The amount of the reach statement is credited to the operating income2.1 increased the initial value of fixed assets 01912.2 increased accrued depreciation of fixed assets 91023. The amount of markdowns relate to retained earnings (uncovered loss) 3.1 Reduced the initial cost of fixed assets 84013.2 reduced the accrued depreciation of fixed assets02844. The amount of markdown refers to a decrease in additional capital4.1 reduced the initial cost of fixed assets 83014.2 reduced the accrued depreciation of fixed assets0283
1.4 Disposal (write-off) of fixed assets
Fixed assets are dropped out of the organization in cases:
.write off due to unsuitability to further use
2.sales side
.gratuitous transmission
.transmissions to the account of the contribution to the authorized capital of another organization
.property for rent, leasing
.implementations under menu agreements, etc.
The cost of the object of fixed assets that is eliminated or is not able to bring the organization economic benefits (income) in the future is subject to debiting from accounting.
According to the instructions for the application of the account plan<#"justify">Operations OperationsCreditCredit1. Write-off of the mainstream for unfortunately1.1 Write-off of the initial cost01-B011.2 Decipheration of depreciation0201-B1.3 Write off the residual value 9101-B2. Property for sale2.1 Write-off of the initial cost01-B012.2 Deciphenation of depreciation0201-B2.3 Write off the residual value 9101-B2.4 Received from Sales62912.5 Received VAT from Sales91683. Gratuitous transfer Property3.1 Write-off of the initial cost01-B013.2 Decipheration of depreciation0201-B3.3 Write off the residual value 9101-B3.4 Wring-off of the costs associated with transmission9110,70,79. 4. Transfer to the account of the contribution to authorized capital4.1 Write-off of the initial cost01-B014.2 Decipheration of depreciation0201-B4.3 Write off the residual value 9101-B4.4 Financial investments are taken into account5891
For tax purposes, income and expenses from the elimination of fixed assets are incorporated into non-realization. At the same time, the accounting of expenditures on the liquidation is made at a time (except for the increasing losses).
The organization determines the profit (loss) from the implementation or disposal of depreciable property on the basis of analytical accounting for each object on the date of recognition of income (consumption). At the same time, the profit received by the taxpayer shall be included in the income from sales in the reporting period in which the property was implemented. And the loss is reflected in analytical accounting as other expenses of the organization equal shares.
The disposal of fixed assets is issued by unified primary documents. When writing off an object for unsuitability, it is necessary to issue an act on the write-off of the facility of fixed assets (except for motor vehicles) in form No. OC-4<#"center">1.5 Taxation of fixed assets
Value Added Tax (VAT)<#"justify">1.Fixed assets are purchased for carrying out activities taxable VAT
2.Fixed assets put into operation
3. On the acquired fixed assets, there is a properly executed invoice<#"center">1.6 Accounting Depreciation of fixed assets
Depreciation of fixed assets are made in one of the following methods for accrualing depreciation charges:
with a linear method - based on the initial value of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful life of this object;
with a method of reduced residue - based on the residual value of the object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful use of this object and the acceleration coefficient established in accordance with the legislation of the Russian Federation;
with the method of debiting the cost of the amount of the number of years of useful use - based on the initial cost of the object of fixed assets and the annual relation, where the number of years remaining until the end of the service life of the object, and in the denominator - the amount of the number of years of the service life of the facility;
with the way to write off the value in proportion to the volume of products (works) - based on the natural indicator of the volume of products (work) in the reporting period and the ratio of the initial value of the object of fixed assets and the intended volume of products (works) for the entire useful use of the facility of fixed assets.
We give a brief description of these ways.
With a linear method, depreciation is accrued evenly by year of operation:
BUT 2 = F. b * N. but / 100,
where am 2 - annual depreciation deductions; F. b. - Initial (balance) cost of the object of fixed assets, thousand rubles; N. but - annual rate of depreciation deductions, years.
In this case, the annual rate of depreciation is determined by the formula:
N. a \u003d 100% / t p. I.
where T. p. I. - Useful use of the object of fixed assets.
Useful use is a period of time justified by an enterprise as a profit or employee to fulfill the objectives of the organization.
It is determined by regulatory terms or on the basis of:
expected performance or power of the applied object of fixed assets;
expected physical wear in accordance with the mode of operation (1-3 shifts), natural conditions, planning and preventive repair systems;
regulatory and other restrictions on the use of the object of fixed assets (lease period).
In the method of reducing the residue, the depreciation is calculated on the basis of the residual value of the object of fixed assets at the beginning of the reporting year to depreciation standards:
A. i. \u003d (F. 6i - AI-1 ) * N. but
where F. 6i. - the residual value of the object of fixed assets at the beginning of the i-year; A. i-1. - the amount of depreciation deductions in the i-m year; N. but - Depreciation rate.
When using this method, the enterprise can apply accelerated depreciation in accordance with the legislation of the Russian Federation.
Depreciation amount by year:
Y year - 120,000/8 x 2 - 30 000 rubles.
Y year - (120 000 - 30 000) / 8 x 2 \u003d 90 000/8 x 2 \u003d 22 500 rub.
Y year - (90 000 - 22 500) / 8 x 2 - (67 500/8) x 2 \u003d 19 275 rub.
Y year - (67 500 - 19 275) / 8 x 2 \u003d (48 225/8) x 2 \u003d 12 056 rub.
Y year - (48 225 - 12 056) / 8 x 2 \u003d (36 169/8) x 2 \u003d 9042 rub.
Y year - (36,69 - 9042) / 8 x 2 - (27 127/8) x 2 - 6782 rub.
Y year - (27 127 - 6782) / 8 x 2 - (20 345/8) x 2 \u003d 5086 rub.
Y year - (20 345 - 5086) / 8 x 2 \u003d (15 259/8) x 2 - 3815 rub.
Total accrued 108 566 rub. This means that the enterprise will continue to accrual depreciation and after 8 years.
The method of depreciation is based on the write-off of the cost of the number of years of useful use. In this method, the annual depreciation amount is determined on the basis of the book value of the object and the ratio of the number of years remaining until the end of the usefulness of useful uses, to the sum of the natural range of the number of years of useful use.
Example. Calculate depreciation deductions by the method of the number of years of useful use. Balance value of the object - 120 thousand rubles., Useful use - 8 years, the amount of the natural range of the number of years of useful use:
2 + 3 + 4 + 5 + 6 + 7 + 8 = 36.
Depreciation amount by year:
year - 120 000 x (8/36) - 120 000 x 0.22 \u003d 26 400 rubles.
year - 120 000 x (7/36) \u003d 120 000 x 0.19 \u003d 22,800 rubles.
year - 120 000 x (6/36) \u003d 120 000 x 0.17 \u003d 20 400 rubles.
year - 120,000 x (5/36) - 120 000 x 0.14 \u003d 16,800 rubles.
year - 120 000 x (4/36) \u003d 120 000 x 0.11 "13 200 rubles.
year - 120 000 x (3/36) \u003d 120 000 x 0.08 \u003d 9600 rubles.
year - 120 000 x (2/36) \u003d 120 000 x 0.06 \u003d 7200 rubles.
year - 120,000 x (1/36) - 120 000 x 0.03 \u003d 3600 rubles.
The method of accrual depreciation is proportional to the volume of products produced (executed works). With this method, depreciation is accrued in time in proportion to the share in general, a predetermined amount of work.
In order to create investment conditions for accelerating the implementation of scientific and technical achievements and increase the interest in the acceleration of the update and the technical development of the active part of the enterprise's fixed assets, the method of accelerated depreciation has the right to apply.
Accelerated depreciation is the target method of faster compared to the regulatory periods of the main funds of the full transfer of their book value on the costs of production and circulation. Enterprises can apply the method of accelerated depreciation in relation to basic funds used to increase the production of computing equipment, new progressive types of materials, devices and equipment.
Small enterprises along with the use of accelerated depreciation to stimulate the update of machines and equipment can be in the first year of operation is to write off additionally as depreciation of up to 50% of the book value of fixed assets with a service life of more than 3 years.
Example. A small enterprise acquired a metal cutting machine worth 100,000 rubles. Depreciation rate is installed 15%. Then the company has the right to write off on the cost of production by the method of accelerated depreciation:
* 2 * 15 =100
In addition, in the first year of operation, the company also has the right to write off 50% for the cost of production, i.e.
* 50/100 \u003d 50 000 rub.
Thus, the calculated gross profit, which means the income taxable, decreases in the first year in the amount of 80,000 rubles.
The organization has the right to choose the method of depreciation. However, for tax purposes, the accrual of depreciation deductions for fixed assets is carried out in accordance with Article 258 and 259 of Chapter 25 of the Tax Code of the Russian Federation (11):
the amortized property is distributed to 10 groups in accordance with the timing of its useful use;
the taxpayer accrues depreciation by one of their following methods:
a) linear;
b) nonlinear.
The linear depreciation method is used by buildings, structures, transfer devices included in the eighth-tenth of the depreciable property. To the rest of the amortized property, the organization has the right to apply any of the two specified depreciation methods.
Since 2009, the nonlinear depreciation method has been changed in Article 259.2 of the Tax Code of the Russian Federation. The main news is that the depreciation is required not for each object, but according to depreciation groups.
Let's give the characteristic of the nonlinear method.
To accrue depreciation by the nonlinear method is necessary every month - separately for each depreciation group. The formula is as follows:
A \u003d B * k / 100,
where A is the amount of depreciation for the month according to the corresponding depreciation group;
B - the total balance of the corresponding depreciation group;
k is the rate of depreciation for the corresponding depreciation group.
At the same time, in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation, the following depreciation rates are established by groups:
the first group is 14.3;
second group - 8.8:
the third group is 5.6;
fourth group - 3.8;
fifth group - 2.7;
sixth group - 1.8;
seventh group - 1.3;
eighth group - 1.0;
ninth group - 0.8;
tenth group - 0.7.
Since the depreciation should be charged monthly, then the total balance must be determined on the 1st day of each month. Let's say, depreciation for January is determined based on the total balance specified on January 1, depreciation for February - based on the total balance on February 1.
When determining the total balance for each 1st month, the following should be considered.
New fixed assets or intangible assets that appeared last month and were commissioned, it is necessary to include in the appropriate depreciation group. And accordingly, their initial cost will increase the size of the total balance on the 1st day of the month, following the month of commissioning.
It is necessary to take into account the change in the initial value of objects in the case of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation.
If the company bought (or received as a contribution to the authorized capital or in the reorganization process), the main remedy, which was in operation, should be included in that depreciation group in which it was listed in the previous owner. This rule is written in paragraph 12 of the new edition of Article 258 of the Tax Code of the Russian Federation.
It is necessary to deduct from the total balance of the residual value of fixed assets, which are excluded from the amortized property due to long-term conservation, reconstruction, modernization or due to transfer to free use (paragraph 3 of Article 256 of the Tax Code of the Russian Federation). It is necessary to stop accrueming the depreciation on them from the 1st day of the month following the month when the object was excluded from the composition of the amortized property (I.8 Art.259.2).
At the same time, the residual cost of objects will be determined by the formula:
Sn \u003d S * (1 - 0.01 * K) N
where Sn is the residual value after the expiration of N months after the object is turned on into the appropriate depreciation group;
S - initial (or restorative) cost;
n is the number of full months from the date of inclusion of an object in the depreciation group until the day of exclusion from there (the months are not taken into account when the object was excluded from the composition of the amortized property according to one of the grounds provided for by P, 3 of article 256 of the Tax Code of the Russian Federation);
k is an amortization rate (taking into account the increase or lower coefficient) applied to the relevant depreciation group.
In addition, this property is included in the composition of the amortized one from the 1st day of the month following the time when reconstruction, modernization, etc. has ended. (P.9 Article 259.2).
If the property has dropped out this month, then on the 1st number of the next month, the total balance of the corresponding depreciation group should be reduced to the residual value of the retired facility (p.10 of article 259.2). The residual value is determined by the formula that is presented above.
And finally, the total balance must be reduced by the amount of depreciation accrued last month.
If with a linear method, the depreciation amount per month is determined by multiplying the initial value of the object to the rate of depreciation for this object, then with nonlinear - multiplying the residual value of the object to the rate of depreciation for the corresponding object.
Small enterprises in accordance with the Federal Law "On State Support for Small Entrepreneurship" from 14.06.95 No. 88-FZ can apply the accelerated depreciation of the main production facilities, two times higher than the norms established for the relevant types of fixed assets. Along with the use of accelerated depreciation, small businesses can be written off additionally as depreciation deductions up to 50% of the initial value of fixed assets with the terms of service over three years.
Thus, the depreciation is charged in one of the methods (methods) presented in Table 5.
Table 5.
Major depreciation methods
For accounting purposes, the objectives of the tax accounting method; a method of reduced residue; a way to write off the cost of the number of years of useful use; The way to write off the cost is proportional to the volume of products (works); Linear nonlinear methods. At the same time, the taxpayer has the right to include the costs of capital investments in the amount of no more than 10% of the initial cost of fixed assets (except for free of charge). When calculating the depreciation amount, the taxpayer does not take into account data for capital investments.
Correspondence of accounting accounts is presented in Table 6.
Table 6.
Major depreciation operations
1.7 Accounting for fixed assets
By volume and nature of manufactured repair work, the repair of fixed assets may be capital and current. They differ in the complexity, volume and period of execution. Repair of fixed assets can be carried out by the economic method, i.e. by the forces of the organization itself, or contracting method (by the forces of third-party organizations).
In both cases, each repaired object is the statement of defects. It indicates the work to be executed, the periods of start and end of the repair, scheduled to replace the part, the time of time on the work and the manufacture of replaced parts, the estimated cost of repair in a prediction section.
If the overhaul is carried out by an economic way, then on the basis of the statement of defects in the department of the main mechanics, orders are discharged. The first copy of the order of the order is transmitted to the workshop - the repairs manufacturer, the second - to the accounting department for conducting analytical accounting for this order, and the third remains in the department of the main mechanic to monitor the timing of the order. On the basis of the Vedomosti defects and the order, documents are issued for obtaining necessary spare parts and materials from the warehouse, work outfits for the manufacture, installation and restoration of individual parts and nodes.
The costs of repairing fixed assets are attributed to the costs of the production period in which they originated.
The actual expenses associated with conducting or carrying out work on the repair of fixed assets, organizations may attribute directly to accounts of the costs of production and handling of the loan of relevant material, monetary and settlement accounts (accounts 10 "Materials", 70 "Calculations with wage personnel" and Dr.).
Organizations, especially organizations with seasonal production, can create a repair fund to accumulate funds for repair work. To account for the repair fund, it is advisable to open a subaccount "Repair Fund" on a passive account 96 "reserves of upcoming expenses".
Executions to the repair fund should be carried out on the basis of the planned cost estimate of all types of repair.
Executions into the repair fund are issued by the following accounting record:
Debit account 25 "general production costs"
Credit account 96 "reserves of upcoming expenses."
When the repairs of the repair fund, the operation of the repair of fixed assets carried out by the economic method reflect, as a rule, pre-at an active synthetic account 23 "auxiliary production".
The debit of this account takes into account the actual costs of the capital and current repairs of their own fixed assets, and from the loan the actual cost of repair work is written off at the expense of the repair fund. Account balance 23 debit and shows the costs of incomplete capital or current repair of fixed assets. In the balance sheet, these costs are reflected in the article "Incredit Production".
Calling construction and other materials obtained during the repair of fixed assets is carried out at the debit of relevant material accounts (10) and account loan 23 "Auxiliary Production".
Acceptance of the repaired object from major repairs is issued as an act of acceptance-delivery of repaired, reconstructed and upgraded objects. On the receipt of the act in the accounting department in the inventory card make a mark about the works produced. In addition, the act of acceptance-delivery serves as the basis for writing off the actual cost of overhaul.
The write-off of the actual cost of repair, implemented by an economic manner using account 23, is drawn up by the following entry:
Debit account 96 "reserves of upcoming expenses"
Credit account 23 "Auxiliary Production".
Overhaul, carried out by the contractive way, the organization concludes a contract with the contractor. Acceptance of completed overhaul is issued as an act of acceptance. Finished capital work is paid by the Contractor at the calculation of the estimated value of their actual volume. The cost of completed capital work contractors represent the Customer of the Account, the acceptance of which is issued by the following entry:
Debit account 96 "reserves of upcoming expenses", subaccount "Repair Fund"
Credit account 60 "Calculations with suppliers and contractors."
The costs of major repairs carried out by the contractive way can be written off from the account of account 60 in the debit accounts of the costs of production and circulation.
At the end of the reporting year, the costs of repairing fixed assets should be written off on the costs of production or circulation in the amount of actually produced costs.
In this regard, the amount of the reserve exceeding the actual produced costs for repairs, at the end of the year is reversed. With a lack of repair fund, the lack of disadvantage is either an additional wiring on charges in the repair fund, or detect the specified value on the costs of production or circulation.
The subaccount "Repair Fund" of the account 96 "reserves of upcoming expenses", as a rule, must comply with the costs of incomplete repair of complex objects.
Organizations can repair the main funds at first to take into account the debit of account 97 "expenditure of future periods" (from a loan of material, settlement and other accounts or account 23), and from this account during the year, as a rule, to evenly write off the costs of production costs ( Appeals). This option of taking into account the cost of repairing fixed assets is advisable to use in those seasonal industries, where the main part of the repair costs of fixed assets falls for the first months of the year, when the repair fund has not yet been created.
Depending on the selected method of reflecting the costs in accounting, operations for the repair of fixed assets are reflected in Table 7.
Table 7.
Typical wiring for fixed assets
QurbitCreditCredit refunds for repairs are written off at a time of 20.25,26,4410,70,69,602. Education and use of the repair fund 0.1Thive deductions to the repair fund20,25,26,44962.2Cloting costs at the expense of the repair fund9610,70,79,602.3 Summaging the amount of actual costs9710,70,79,602.4 Summage of excess of the repair fund 50,25,26,44963. Assignment of expenses for future periods3.1 Search the amount of actual renovation costs9710,70,79,603.2Chimnaya writing costs for the cost of production of goods20,25,26,4497
Reconstruction - Reconstruction of existing facilities of fixed assets related to improving production and increasing its feasibility and economic indicators and implemented under the reconstruction project in order to increase production capacity, improve the quality and product range.
Technical re-equipment - a set of measures to improve the technical and economic indicators of fixed assets based on the introduction of advanced technology and technology, mechanization, automation of production, modernization and replacement of morally obsolete and physically worn-out equipment new, more productive.
Simply put, modernization and reconstruction are carried out in order to improve the qualitative characteristics of fixed assets. The cost of their implementation relate to an increase in the initial cost.<#"center">1.8 Accounting for lease of fixed assets
Rent as a type of entrepreneurial activity provides for the transmission by one party (landlord) to the other party (leater) for the fee for temporary possession and use or temporary use of property in the form of non-current assets.
There are several options for classification of rental types. For economic sense, there are two types of rental:
· Current rental
· Financial Rental - Leasing
Consider every kind.
1.8.1 Current Rental
The property is transferred to the relevant contract, according to which the landlord passes to the use of property tenant and charges the rent, and the ownership of the landlord remains. The landlord charges depreciation, according to the transferred property, and produces its repairs on the conditions prescribed in the contract. Accounting for the facilities of fixed assets transferred to the lease is carried out at the lessor on the subaccount "Fundamentals transferred to Rent" to the account 01 "Fixed assets"<#"justify">Questioning of economic transparencyconded deceptionCredit12345B Lessor accounting1. Reflection of accounting operations 911.1 Expediency for renting objects of the main means of acceptance - transmissions01 / 201 / 11.2 Consideration of depreciation for fixed assets, security, security, power supply, heating, etc. Cost accounts 9102/2, 10,601.3 The account of the rental amount (if The contract provides for a periodic fee) agreement, calculation of accounting. 62911.4 Palcel of VAT for rental paymentsMadagoval, invoice9168L1DS1.5 Presentation of property tax amounts, from the value of the tax deposit 9168 / property tax1.65.50,52622. The reflection of economic operations on account 902.1 The costs associated with the delivery of property into lescape accounts20, 23, 25, 26, 29,44602.2 VAT included in the composition of the costs of accounting19602.3 payment of the costs (accepted works, consumed services) Payment documents 60512.4 Non-tax deduction VAT sums paid by suppliers of consumed resources that are associated with the delivery of property into leases-texture68 / VAT192.5 Distributed depreciation deductions for property, leased by the accounting of accounting quote20, 23, 25, 26, 29,44022.6, 25, 26,2902.62902 VAT is calculated as part of rental accounts90682.8 The cost of the property provided for the delivery of property into lescape accounts9020, 23, 25, 26, 29, 442.9 determined financial result from the delivery of property for rent (profit) Calculation of accounting 90992.10 Calculation of property tax In leases of accounting department9168 / Property tax2.11 Rental paymentsPlast documents516212345
In the accounting of the tenant
3rns of fixed assets received from the landlord at the initial cost of reception - the transfer of fixed assets0013.2 The amount of rent for the reporting period of the reporting period, the invoice25, 26, 44603.3 voltaged VAT as part of the rental-text formation19603.4And the payment of the advance payment of the advance payment for future reporting periods VDSDOGOOR, invoice97, 1960, 603.5 SUPPLYCHICIENCE FOR THE REPATING FOR THE REPORT DEPARTMENTS OF TRANSFER 25,26,44973.6 Presentation of rent payable documents6050,51,523.7 Signing from the main funds taken into the lease of reception - the transfer of fixed assets 001
1.8.2 Financial Rental - Leasing
Leasing happens: financial (straight) and operating.
Financial leasing provides for the redemption of the contractual value of the property during the term of the contract, as well as the payment of interest for the use of property. Depending on the nature of operations, financial lease is divided into:
.Direct - after the end of the contract, the leased object goes into the ownership of the lessee
2.Return - the organization sells its property to the lessor and immediately as the lessee takes it back into the long-term rent (convenient when it is necessary to obtain free cash)
.Mixed - based on the equity participation of the lessor and the lessee when purchasing a leased object.
Operational leasing implies that after the end of the contract, the property is returned to the lessor.
In exchange for the right of ownership and use, the lessee pays for leasing payments in favor of the lessor.
Leasing payments - the total amount of payments under the lease agreement for the entire validity period of the contract, which includes:
· reimbursement of the cost of the lessor for the acquisition and transmission of the leasing leaseholder,
· reimbursement of costs associated with the provision of other services provided by the contract
· the income of the leaser.
In total, the redemption price of the leased object may include, if the contract provides for the transfer of ownership of the lessee. In the accounting of the lessor, first reflects the acquisition of property intended for transmission to lease. Further operations depend on whether the leased object will be taken into account on the balance of the leaser. By agreement of the parties, the subject of leasing is taken into account on the balance of the leaser or the lessee.
Depreciation deductions produces the one who has a leased on the balance sheet, and it is possible to use accelerated depreciation of the leased object. Accounting for operations in the lessor and the lessee is presented in Table 9.
Table 9.
Accounting for leasing operations
Accounting in leaser accelerations in the lessee of the property in the balance of leaserprints by the transfer of property to the lessee, its value from the balance sheet is not written off, the operation is reflected in the internal records in account 03<#"justify">If the property is subject to redemption, the lessee reflects the translation of leasing property A accrued depreciation into its own fixed assets.
1.9 Inventory of fixed assets
Inventory is held annually in accordance with the methodological instructions on the inventory of property and financial obligations and on the basis of the written order of the head (Form No. Inva 22<#"justify">1.inventory cards, inventory books, describing and other registers of analytical accounting;
2.technical passports or other technical documentation;
.documents for fixed assets, delivered or adopted by the Organization for rent and storage.
When inventory of fixed assets, the Commission makes an inspection of objects and enters in OTICI (Form No. Invo<#"justify">The inventory results should be reflected in the accounting and reporting of the month in which the inventory was completed, and on annual inventory - in the annual accounting report.
The main inventory accounting operations are presented in Table 10.
Table 10.
Correspondence of accounts for accounting results inventory.
Operations OperationsCreditCredit1. Revealed surplus of fixed assets 01912. Accounting for shortage of fixed assets 2.1 Write off the initial cost01-B012.2 Deciphenation of depreciation on the main means0201-B2.3 Accounting for a shortage at the residual cost9401-B3. Disability due to the perpetrators 3.1 residual cost73-2943.2 Excess market value 73-2983.3 The amount was obtained against the repayment of the shortcomings 50.5173-23.4. The difference between the market and residual cost98914 was written off. Write off the shortage of the organization 9101
2. Methods of audit testing of fixed assets
2.1 Basic Legislative and Regulatory Documents
The audit of fixed assets is based on the following regulatory documents.
Civil Code of the Russian Federation.
Tax Code of the Russian Federation, Part 1 and 2.
Law of the Russian Federation "On Accounting" No. 129-FZ dated November 21, 1996 with changes and additions.
On the classification of fixed assets included in depreciation groups (Decree of the Government of the Russian Federation of January 1, 2002 No. 1 with changes and additions).
On the uniform norms of depreciation deductions for the full restoration of the fundamental funds of the USSR national economy (appliance. Decree of the Council of Ministers of the USSR No. 1072 of October 22, 1990).
Status for accounting "Accounting policy of the organization PBU 1/98 (approved by the Order of the Ministry of Defense of the Russian Federation No. 60n dated December 9, 1998).
Regulations on accounting "Accounting for contracts (contracts) for capital construction" PBU 2/94 (approved by the Order of the Ministry of Defense of the Russian Federation No. 167 of December 20, 1994).
Status for accounting of long-term investments (approved. Letter of the Ministry of Defense of the Russian Federation No. 160 dated December 30, 1993).
Regulations on accounting "Accounting for fixed assets" PBU 6/01 (approved by the Order of the Ministry of Defense of the Russian Federation No. 26n of March 30, 2001 with changes and additions).
Methodical instructions on accounting of fixed assets (appliance. Order of the Ministry of Defense of the Russian Federation No. 91n dated October 13, 2003 with changes and additions).
Regulation on accounting "The expenses of the organization PBU 10/99 (approved by the Order of the Ministry of Defense of the Russian Federation No. ZZN dated May 6, 1999 with subsequent changes and additions).
Regulations on accounting "Accounting for payment for income tax" PBU 18/02 (approved by the Order of the Ministry of Defense of the Russian Federation No. C4H of November 19, 2002).
Methodical instructions on the inventory of property and financial obligations (approved by the Order of the Ministry of Defense of the Russian Federation No. 49 of June 13, 1995).
An accounting account plan for financial and economic activities of enterprises and instructions for its use (approved by the Order of the Ministry of Defense of the Russian Federation No. 94n dated October 31, 2000, with subsequent changes and additions). %
On approval of unified forms of primary accounting documentation on the accounting of fixed assets (Resolution of the State Statistics Committee of the Russian Federation No. 7 dated January 21, 2003).
On approval of unified forms of primary accounting documentation for the accounting of work in capital construction and repair and construction work (Resolution of the State Statistics Committee of the Russian Federation No. 100 of November 11, 1999).
On approval of unified forms of primary accounting documentation for labor accounting and its payment, fixed assets and intangible assets, materials, low-value and high-speed items, work in capital construction (Resolution of the State Statistics Committee of the Russian Federation No. 71a dated October 30, 1997 with changes and additions).
Rosstat Resolution "On approval of statistical instruments for the organization of statistical monitoring of fundamental funds and construction for 2008" № 28 dated March 16, 2007
All-Russian classifier of fixed assets OK 01E * 94 (apply. Resolution of the State Standard of the Russian Federation No. 359 dated December 26, 1994 with changes and additions).
2.2 Objectives and objectives of the audit of fixed assets
The purpose of the audit of operations with fixed assets is to establish reliability in all significant reflections in accounting and reporting operations for the acquisition, operation and disposal of fixed assets, as well as the formation of an opinion on compliance with accounting and reporting in terms of reflection of these operations.
The tasks of the audit of fixed assets are:
) study of the composition and structure of fixed assets;
) storage and operation conditions;
) confirmation of the primary assessment of the SVK and the accounting system;
) verification of the correctness of the design and reflection in the accounting of operations of the Main Fund;
) Assessment of accrued depreciation and the reliability of its reflection in accounting;
) establishing the volume of repair of fixed assets and the correctness of the reflection of the corresponding flow rate;
) confirmation of the results of the reassessment of fixed assets conducted in the reporting year;
) Evaluation of the quality of the inventory.
Thus, the main task of auditing fixed assets is to confirm information about the basic funds in the accounting reporting, the auditor must examine the entire set of represented accounting reporting and establish that:
) The data on the residual value of fixed assets at the beginning and end of the reporting period, made in the operating station or the main book, correspond to the data on line 120 "fixed assets" of the accounting balance (Form No. 1);
) Data on the accrued depreciation amount included in the line 020 "The cost of goods sold, products, works, services" of the profit and loss statement (Form No. 2). On line 090 "Other revenues" forms No. 2, revenues from the sale of fixed assets should be shown, and on line 100 "Other expenses" reflects the residual value of the assets sold;
) in line 210 of the cash flow rate (Form No. 4) shows the revenue from the sale of fixed assets, on line 290 - the acquisition of fixed assets;
) Data in Section II "Fixed Fundamentals", specified in the Annex to the Accounting Balance (Form No. 5), comply with the data of analytical accounting on accounts 01 "Fixed assets", 02 "Depreciation of fixed assets".
The auditor should examine the composition and structure of fixed assets according to the registers of analytical accounting (inventory cards of fixed assets, statements, etc.). In the process of study, the correctness of the assignment of the objects taken into account to the fixed assets, their classification, as well as the formation of inventory facilities.
2.3 Sources of information used in the audit of fixed assets
Sources of information used in the audit of fixed assets depend on the accounting policies adopted by the enterprise. This is expressed in the choice of methods for accrualing depreciation deductions, commissioning of fixed assets and others.
Operations for fixed assets should be issued by unified interdepartmental forms of primary accounting documentation. The main sources of information necessary for the audit, serve:
· act on the reception-transmission of the object of fixed assets (except for buildings, structures) - f. № os-1;
· act on the reception-transfer of the building (facilities) - f. № os-1a;
· act on the reception-transmission of groups of fixed assets (except for buildings, structures) - f. № os-16;
· the invoice for the internal movement of the objects of fixed assets - f. № os-2;
· the act of acceptance of the renovated, reconstructed, modernized facilities of fixed assets - f. № os-3;
· the act of writing off the facility of fixed assets (except for motor vehicles) - f. № os-4;
· act on the write-off of motor vehicles - f. № os-4a;
· act on the write-off of groups of fixed assets (except for motor vehicles) - f. № os-46;
· inventory card accounting card of fixed assets - f. № os-6;
· inventory card accounting card of fixed assets - f. № os-6a;
· inventory book of accounting of fixed assets - f. № os-66;
· act of reception (admission) of equipment - f. № os-14;
· act on the reception-transmission of equipment in the installation - f. № os-15;
· act on the identified equipment defects - f. № os-16;
· orders' magazines № 13, 10 and 10/1 - to conduct synthetic accounting of the movement of fixed assets and their wear (with the magazine-order accounting form), and when using computer information technologies - briefs of debit and loan revolutions on account 01, 02;
·main book;
· Balance (f. No. 1);
· profit and Loss Statement (F. No. 2);
· report on Capital Changes (F. No. 3);
· appendix to the accounting balance (F. No. 5);
· explanatory note;
· other documents, references, calculations, etc.
Working in the audit of fixed assets can be divided into two stages: preparatory and main.
At the preparatory stage it is necessary to carry out the following actions:
.To familiarize yourself with the accounting policy of the enterprise in terms of the organization of records of fixed assets in the audited reporting period.
2.Read the composition of the Commission appointed by the head to control the movement and elimination of fixed assets.
.To establish a circle of logistically responsible persons, to make sure there are contracts with them about full liability.
.Read the results of the last inventory (at the same time, check the availability of signatures of all members of the inventory commission, to clarify whether there were written objections to acts of individual members of the Commission).
The main stage includes audit procedures regarding accounting of fixed assets.
The main directions of the audit of fixed assets must provide:
· control over the presence and safety of fixed assets;
· correctness of assigning objects to fixed assets;
· the correctness of the assessment of fixed assets in accounting;
· the correctness of the design and reflection in accounting operations to enter and dispose of fixed assets;
· the correctness of the accrual and reflection in the accounting of depreciation and repair of fixed assets;
· the correctness of the reflection of data on the presence and movement of fixed assets in accounting and reporting is.
In accordance with the main directions and objectives of the audit of fixed assets, four directions of verification can be distinguished:
) audit availability and safety of fixed assets;
) audit of fixed assets;
) audit correctness of depreciation;
) Check the correctness of taxation on fixed assets.
The audit testing of fixed assets is carried out on the basis of the general plan and the audit program of fixed assets. The general plan for checking fixed assets should take into account these directions of audit of these areas. Consider each direction and give them a characteristic.
2.4.1 Checking the presence and safety of fixed assets
The auditor must be checked:
whether the Commission on the acceptance of fixed assets and the design of its results was established at the enterprise;
whether the contracts for the sale of fixed assets are decorated;
are the protocols of the contractual price;
the initial value of fixed assets in acts of acceptance and transmission are correctly indicated;
properly reflects the initial cost after the completion, retrofitting, reconstruction or partial elimination of objects.
According to verification of the status of control and accounting of fixed assets, the auditor will be able to conclude about the effectiveness of control.
An important condition for ensuring the safety of fixed assets is the qualitative conduct of their inventory. Therefore, in the process of control, it is necessary to check its completeness and timeliness, as well as the correctness of the reflection of the results in accounting. This is necessary an auditor in order to know how to trust the results of the inventory in the enterprise to reduce the audit risk.
Checking the status of fixed assets, you need to make sure that the organization of analytical accounting is correct.
In order to further familiarize themselves with the control and accounting of fixed assets, the auditor must require the company to compile a detailed list of all fixed assets that owned the company to the date of the report, disaggregated them by type. To this list, information should be made about reducing or reassessing the cost of fixed assets, information about the main means leased by the enterprise in other enterprises, organizations.
Fixed assets are recorded in accounting not systematically, but as operations are performed, which affects the correctness of the depreciation and the inclusion of it in the costs of circulation and production.
Accumulated depreciation deductions are calculated as of the reporting date. Despite the fact that the list of fixed assets contains extensive information on the presence of fixed assets, their movement during the year, the auditor must also be obtained and documents reflecting the admission, disposal, movement of fixed assets. According to documents and accounting entries in them, you can make sure how correctly the operations on the movement of fixed assets on the account 01 "Fixed assets" were reflected.
Confirmation of data on economic operations on the accounting of fixed assets is an extended procedure, since the bulk of the data is contained in external and internal documents. Attracting documents such as invoices, contracts, lease agreements, insurance policies, marks (acts) of the tax inspection will allow the auditor to receive convincing information about the audited object. If auditors need more complete data than those that can be learned from register registers, they must familiarize themselves with letters addressed to landlords, insurance companies and government agencies.
Documentary confirmation of economic operations on fixed assets is the process of selecting an account of the account and tracing in the reverse order, i.e. Search for source documents confirming the correctness of the account. By fixed assets, auditors can make a sample to establish the fact of receipt, the disposal of fixed assets, as well as identify the repair articles on which significant funds were spent. You can also use a random sampling method. Thus, it is possible to establish reflected amounts of taxes and costs for insurance of fixed assets.
In the process of auditing fixed assets, the reception of recalculation is widely used, which must be carried out when checking the accrual of wear and evaluations of the disposal and write-off of fixed assets. The accumulated wear exists as an arithmetic value, so the definition of its reality is possible only by recalculation.
2.4.2 Checking for the movement of fixed assets
Ways of receipt of fixed assets in the enterprise:
acquisition for fee from suppliers;
gratuitous arrival;
foundation contributions to the authorized capital;
redemption of leased fixed assets;
return of property (fixed assets) under joint activities agreement.
The receipt of fixed assets is issued as an act on the reception-transfer of the object of fixed assets (F. OS-1) with the application to it technical documentation for this object.
Causes of the disposal of fixed assets in the enterprise:
the elimination of the object by virtue of dilapidity and wear, as well as by force of force majeure;
liquidation due to re-equipment, modernization;
transfer of fixed assets to other organizations.
To determine the unsuitability of fixed assets at the enterprise, a special commission is created. Elimination of facilities The Commission issues an act to write-off of fixed assets (f. OS-3), which is approved by the head of the enterprise. At its foundation, an accountant launches the date of disposal of the object in the card, which is approved by the head of the enterprise. At its foundation, an accountant lies in the card to the date of disposal of the object and the act of the act.
In the field of use of fixed assets (in the shops and departments of the enterprise), inventory lists of fixed assets are underway (F. OS-9), containing brief information about the facilities of fixed assets.
Inventory cards for received, retired and displaced funding funds after necessary records until the end of the month are not laid out, but stored separately. This is necessary, as based on their basis, the depreciation of fixed assets (wear) is calculated monthly. In addition, at the end of the month, the cards with the records for this month are grouping according to classification types of fixed assets, then turns to enter and dispose of each type are summarized and recorded in the accounting card of the movement of fixed assets.
It is necessary to verify the correctness of the assessment of fixed assets, since incorrect assessment can not only distort the overall picture, but also call:
inaccurate calculus of depreciation;
incorrect reflection of fixed assets in accounting (financial) reporting.
With the audit of operations on the movement of fixed assets, attention should be paid to the following points:
when transferring fixed assets as a contribution to the authorized capital, their list should be given with an indication of the initial cost, wear and the price of the transmission agreement. The list of second instances of acceptance acts, certified by the seal of the transmitting party, and all technical documentation on the transmitted objects should be subsequently substituted;
when purchasing fixed assets, a sales contract must be issued indicating the initial cost, depreciation and purchase price;
when purchasing fixed assets in the kit (for example, office furniture) in the inventory card, decoding must be applied - a list of individual items included in the kit;
when purchasing fixed assets for foreign currency, the initial cost of the object should be taken into account in the recalculated course in rubles at the time of purchase;
objects of capital construction that are in temporary operation, before entering them into continuous operation, are not included in the composition of fixed assets, and are taken into account as unfinished investment;
objects of fixed assets completed on the current lease conditions are taken into account on the off-balance account 001;
under gratuitous transmission, fixed assets are subject to the taxation of VAT in the transmitting party, with the exception of gratuitous transfer of fixed assets enrolled earlier in fixed assets with VAT (for non-productive sphere);
to determine the unsuitability of fixed assets, the inability or inefficiency of their restoration repair, as well as for the design of the necessary documentation on the write-off in the enterprise, a permanent commission must be created;
if the equipment is written off due to the construction of new, expansion, reconstruction and technical re * of weapons of existing enterprises, the list of this equipment should be listed in terms of expansion, reconstruction and technical re-equipment of existing enterprises;
all parts, nodes and aggregates from disassembly and dismantling equipment suitable for further use should be credited to the warehouse. This operation is reflected in accounting records (D 10-K 01).
2.4.3 Checking calculations for depreciation
During the audit, it is necessary to establish whether all the objects of fixed assets are taken into account when depreciation is accrued, whether it is awarded to the movement of fixed assets, the depreciation norms are applied correctly.
Depreciation is charged for all types of fixed assets, except for the conservation of land and natural resources, housing stock and external improvement facilities, library funds, museum and artistic values, productive animals listed on the balance sheet of the enterprise.
According to the facility of fixed assets, depreciations begin with the first day of the month following the month of adoption of the facility to accounting, and are charged to the full repayment of its value or write-off from accounting in connection with the termination of the right of ownership or other real law.
Exchange deductions are stopped by the object of fixed assets from the first day of the month following the month of full repayment of its value or write-off from accounting.
Reflects depreciation deductions for fixed assets in the accounting records of the reporting period, to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.
Depreciation deductions for fixed assets are recorded in accounting by accumulating amounts on a separate account.
Currently, the following depreciation options can be applied:
) method of reduced residue;
) The method of writing off the cost of the number of years of useful use;
) The method of writing the cost is proportional to the volume of products (works).
During the reporting year, depreciation deductions for fixed assets are accrued monthly independently of the method of accrual of 1/12 of the annual amount.
It is important to establish the correctness of the assignment of fixed assets to the relevant group of depreciation. To verify the correctness of the depreciation of the cost accounts or other sources, it should be established to what type include fixed assets - industrial or non-productive purposes.
By checking the depreciation accrual, the auditor should pay special attention to the accrual of depreciation on fixed assets that are not related to industrial production (for example, cultural facilities), to establish whether it is not included in the cost of production. This is done to reduce the costs of the content of non-industrial objects, and such cases are detected.
Due to the fact that at present many enterprises are idle or work in less than two shifts are in reserve or substantiated an important element of the verification is the uniformity of suspending depreciation charges or the use of lower coefficients to current standards (most of the depreciation charges are established on the basis of the two-month operation of the equipment. ).
It is important to check whether the depreciation is not going on for fixed assets already having a complete wear; Whether errors are not allowed in determining depreciation standards, especially the objects of fixed assets, in the documents of which are not specified by ciphers.
When monitoring depreciation charges, it is necessary to take into account that some enterprises allowed to apply the method of accelerated depreciation of the active part of the production base funds. Accelerated depreciation is applied and is issued by an enterprise as an element of accounting policies.
When checking the depreciation of fixed assets, check how depreciation is charged by types and depreciation groups for tax purposes in accordance with Article 257 and 258 of the Tax Code of the Russian Federation.
If an error auditor is detected, it is necessary to bring information about them to the customer, to propose them to correct and make the necessary adjustments to registers and reporting forms.
In all the facts of incorrect depreciation accrual, the amounts are defined excessively accrued or non-accurate depreciation. They establish how this affected the cost of production and financial results, reasons for violations and those responsible for those who are presented to prevent such flaws in the future.
2.5 List of audit procedures
The audit organization and the individual auditor should receive appropriate audit evidence in order to formulate substantive conclusions on which the auditor's opinion on the correctness of accounting and accuracy of accounting (financial) reporting is based (see Appendix 13).
Audit evidence is obtained as a result of a set of tests of internal control and necessary verification procedures on the merits.
Collecting audit evidence, the auditor can apply several types of audit procedures in accordance with the Federal Regulation (Standard) No. 5 "Audit evidence". Thus, when checking fixed assets, the following methods of obtaining evidence are used:
checking the arithmetic calculations of the audited person (recalculation);
inspection;
observation;
the confirmation;
analytical procedures.
Checking arithmetic calculations is used to confirm the accuracy of calculations of the amount of accrued depreciation
on fixed assets, tax calculations, reporting indicators, etc.
Inspection is an inspection of records and documents when checking accounting and reflecting operations based on fixed assets.
Observation is tracking a process by an auditor or procedure performed by other persons on accounting operations with fixed assets.
Confirmation is used to establish the actual transmission and reception of the contributions of fixed assets in joint activities, the authorized capital of other organizations, etc.
Analytical procedures are used when comparing the availability of fixed assets in different periods, report data on their movement, assessing relations between different articles and reporting forms, etc.
In addition, the auditor must be present during the inventory of fixed assets or, if necessary, spend it on its own.
2.6 Typical violations in accounting operations with fixed assets
Allocate the following typical violations in accounting of fixed assets.
Incorrect adoption of assets accounting as fixed assets.
Inaccurate execution of criteria for property assignment to fixed assets or tools in circulation.
The implementation of accounting of fixed assets in groups, and not on inventory facilities.
Inaccurate definition of the initial value of fixed assets when making them to accounting accounting.
Inaccurate reflection changes in the initial value of the fixed assets in which they are accepted for accounting, in cases of completion, retrofitting, reconstruction, partial liquidation and reassessment of fixed assets.
Irregular reassessment of fixed assets.
Inaccurate reflection in accounting amounts of markdowns and doctors.
8. Accrual of depreciation amounts above the cost of fixed assets.
9. Inaccurate determination of the useful life of the facility of fixed assets when making an object to accounting.
Suspension of depreciation charges during the useful use of the facility of fixed assets without sufficient grounds (for example, conservation of fixed assets).
Inaccurate reflection in taking into account the restoration of the facility of fixed assets carried out by repair, modernization and reconstruction.
The cost of the facility of fixed assets that is eliminated or is not constantly used to produce products, performing work and the provision of services or for the management needs of the Organization, is subject to debiting from accounting.
3. Conducting an audit checking of fixed assets on the example of the enterprise "Nord-Class"
3.1 Organizational and economic characteristics of Nord-Class LLC
Limited Liability Company LLC "Nord-Class", approved by the decision of the Constituent Assembly from July 17, 1998, in accordance with Article 87-94 of the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On Limited Liability Societies" No. 14-FZ from 08.02.1998
Main activities stipulated by the Charter of Nord-Class LLC:
?construction and reconstruction, including the construction of objects of industrial and non-productive purposes "turnkey" on scheduled time;
?repair work;
?making a solution, concrete, simplest reinforced concrete, metal, reinforcement and wooden products.
The enterprise has the right to carry out any activity that is not prohibited by the legislative acts of the Russian Federation.
The company owns, enjoys and disposes of the property enshrined behind it within the acclaimed assembly on the consolidation of property, the rights of complete economic management .
Sources of the formation of property and financial resources of the enterprise are:
?depreciation deductions;
?profit received from the implementation of works, services, as well as on other types of economic activities;
?loans of banks and other creditors;
?other sources allowed by the legislation of the Russian Federation.
The company independently disposes of profit obtained as a result of the activities of the enterprise, which remained after paying taxes and other mandatory payments.
Currently, Nord-Class LLC is mandatory Quarterly and annual accounting statements (Appendices 1, 2, 3.4).
As of 01/01/2010, the residual value of the fixed assets of the enterprise was 537 thousand rubles. In 2009, it was decided to account for fundamental funds in the amount of 250 thousand rubles., Delivered - in the amount of 158 thousand rubles, the amount of accrued depreciation amounted to 102 thousand rubles.
The accounting policy of Nord-Class LLC was formed in accordance with PBU 1/08 and is the main document governing accounting and tax accounting (Appendix 5).
3.2 Planning an audit in LLC "Nord-Class"
Before starting the audit, the audit organization is addressed to the Nord-Class LLC to the Audit Consent (Appendix 6), and also concludes an agreement for the provision of this type of service (Appendix 7).
The audit begins with the study and evaluation of the accounting system and internal control of the mainstores based on tests (see Table 11).
Table 11.
Tests for checking the state of internal control systems and accounting of operations with fixed assets of LLC "Nord-Class"
Questioning Question or Research Object Answer Response (verification result) Conclusions and auditor solutions. Internal control1 Does the authorized person responsible for the safety of documentation on OS objects? Yes, Challenges Ch. The accountant appointed by order pericatis meets the established requirements 2 Are the conditions that ensure the safety of documents confirming the right to an organization to the OS object? The room is equipped with alarm, documents are stored in seopenadel storage conditions provided with sufficient whether the necessary details are filled in documents? On some documents there is no date, there are corrections, repeat numbers of the control is high. To draw attention to the registration of documents6. Is the circle of persons responsible for the safety of the Object of Controlling the Control Low Equipment, the organization provides non-disclosure of commercial secrets with the employees of the non-disclosure of commercial secretaries of the control of low 8Created whether the Commission on the acceptance of objects of the main means of monitoring high levels is the inventory of fundamental funds. Accounting system10 Is the reflection schemes on the accounts with fixed assets? Only the work plan of the accounts, the schemes are defined only. Errors in correspondence for accounts11 is information about how information about the assessment of fixed assets purchased not for monetary monetary monitoring of High12Ravrite whether information on the work of the useful use of fixed assets (for individual groups) yes, in orders for acceptance of Accounting of an object. Having errors when calculating the depreciation 13 Screening whether information about the methods of accrual depreciation on individual groups of the main funds, in the accounting politician of the low-level control whether information about the reflection methods in the accounting records of depreciation deductions on the main funds, in the accounting polic of the control low15 or Analytical accounting in the organization Darisk Control Low16 Does Typical Forms of Analytical Accounting OS Darisk Control Low177 Whether OS objects are reflected in the analytical accounting of Darisk Low18 whether control over the operations from the Organization's manual is controlled, control is carried out by the mole and accounting department High19 Does the method of accelerated depreciation accelerates on individual OS objects there is no objects taken into account when accrued by the amortization of the control low21 whether the OS movement is due to the depreciation of Darisk During the reconstruction of the non-histinical control of low-pressure control, low-cost OS Darisk Low -25 operators are compiled whether the references of the work performed in order to highlight the expenditure of spare parts and materials
Calculation of the level of materiality and audit risk.
The Federal Rule (Standard) No. 4 "Significance in Audit" establishes uniform requirements, the concepts of materiality and its interconnection with the audit risk. The audit organization in the process of conducting an audit is obliged to assess the materiality and its relationship with the audit risk.
Under the level of materiality, the maximum permissible size of the error (distortion) in the reporting of the subject of the subject is reported, which will not be misleading the reporting user regarding its interests.
The level of materiality is calculated as follows (see Table 12).
Table 12.
Calculation of the level of materiality
The name of the basic indicator of the basic indicator of the financial statements of the audited economic entity (thousand rubles) share (%) value used to find a level of materiality (thousand rubles) Balance profit of the enterprise 2433551216,22800,5355516,22800,14 Balance Capital 246110246, 10-General enterprise costs 205752411.50
The procedure for calculating the level of materiality.
In column 2, write indicators taken from the accounting statements of LLC "Nord-Class". Indicators in column 3 must be defined by the internal instructions of the audit firm and apply on an ongoing basis.
Column 4 is obtained by multiplying data from column 2 to an indicator of column 3, separated by 100%.
The average arithmetic indicators in column 4 is:
(1216.75 + 2800,14 + 841.46 + 246.1 + 411.5) / 5 \u003d 1103.19 thousand rubles.
The smallest value is different from the average to:
(1103.19 - 246.10) / 1103,19 x 100 \u003d 77.69%.
The greatest value is different from the average on:
(1103.19 - 2800.14) / 1103,19 x 100 \u003d 153.82%.
Since the value of 2800.14 thousand rubles. It differs from the average value of 246.10 thousand rubles. and, moreover, the second largest value of 411.5 thousand rubles. Very close in magnitude to 246.10 thousand rubles, make a decision to discard the greatest value with further calculations, and the smallest is left. New arithmetic average will be:
(1216.75 + 841.46 + 246.1 + 411,5) / 5 \u003d 543.16 thousand rubles.
The amount obtained is permissible to round up to 545 thousand rubles. and use this quantitative indicator as a value of the level of materiality. The difference between the significance of the level of materiality before and after rounding is:
(545 - 543.16) / 543,16 x 100 \u003d 0.34%, which is within 20%.
Audit risk - means the likelihood of impracticing material errors with a positive audit conclusion and, on the contrary, with a negative audit conclusion, the recordings of the client does not have significant errors.
An audit risk includes an intra-economic risk (VHR), the risk of controls (RK), the risk of non-attendance (pH). Imagine an audit risk as the next model:
Par \u003d Vhr * RK * pH where
Couples - an acceptable audit risk, - expresses the readiness of the auditor to recognize the fact that the customer's financial statements may contain significant errors after the audit has already been completed and the audit conclusion has been completed.
VHR - expresses an existence of an error exceeding the permissible value before checking the SCC.
RK - shows the likelihood that an existing error exceeding the permissible value will not be prevented or detected in the system of intra-economic control.
PH - means the likelihood that the applied audit procedures and proof to be collected will not allow errors exceeding the permissible value.
The auditor believes that VHR is 80%, RK - 50% and pH - 10%. Then:
Par \u003d 0.8 * 0.5 * 0.1 \u003d 0.04 or 4%
If the auditor concluded that steam should be no more than 4%, then it can consider the plan acceptable.
When calculating the audit risk, it is advisable to monitor the controls used in LLC "Nord-Class" when taking into account intangible assets. Monitoring is carried out in two stages:
) general acquaintance with controls and their primary assessment;
) Confirmation of the accuracy of the assessment of controls.
stage. General acquaintance with controls and primary assessment of its reliability. At the beginning, you should get a general idea of \u200b\u200bthe specifics and scale of the activities of the economic entity and the system of means of control. Acquaintance with the control system at the preliminary step is made on the basis of an oral survey, view the necessary documents, processing and evaluating information on the parties to the economic activities of the audited economic entity. To assess the reliability of control tools, the following gradual scale is used (see Table 13).
Table 13.
Scale to evaluate the degree of reliability of the internal control system
Intervalless reliability of 60% low 60 to 80% Middle more than 80% high
The results of this familiarization are presented in Table 14.
Table 14.
Acquaintance with controls
Questions of testing system controls monitoring the permanent inventory commission + whether the commission for the acceptance of fixed assets is created whether the responsible persons responsible for the safety of fixed assets are provided whether control over the safety of fixed assets is provided whether responsible persons responsible for accounting of fixed assets are available - Are the responsible persons responsible for documenting the movement of the movement of fixed assets + whether the circle of persons having access to the use of fixed assets +
Conclusions Table 14: After a general acquaintance with the system of means of control over the control of intangible assets LLC "Nord-Class", we can say that the effectiveness and reliability of the control system is estimated as the average and amounts to: 5/7 × 100% \u003d 71.43% .
stage. Confirmation of the assessment of essential elements of intraproductive control. The second stage of verification is the procedure for confirmation of the reliability of the assessment of funds identified at the previous stages. The procedure is carried out on the basis of study, analysis and evaluation of information on the following parties to the economic activity of the subject of the subject (see Table 15).
Table 15.
Evaluation of essential elements of intraproductive control
The essential elements of the intraproductive control offest response (+/-) was provided whether the separation of functions for the implementation of real commercial and financial and economic activities from the function on maintaining an accounting approximate approach ensures the objectivity and independence of accounting and creates the basis for valid intraproductive control. + Is there a separation of accounting functions to account for higher control over the correctness and timeliness of accounting of accounting of operations + whether the personal responsibility of each employee has been established by the company's personal distribution of liability not only give the effect, nor will make it possible to determine the performance of each employee and monitor the fulfillment of the duties assigned to it - Is the circle of officials who have the right to sign the document to be limited to the number of persons who are granted the right to sign the documentation + the use of unified forms of primary accounting documentation is the quality and level of accounting and level of accounting + whether the means of protecting the presence and loss of relevant documents are reduced with the proper organization of protection , applying the alarm tools, the establishment of safes, restricting access to values \u200b\u200band money. + Whether sudden verification activities are carried out periodically to monitor the accounting service, the Audit Commission, the internal audit service, an independent audit organization, the person authorized by the Board or the Directorate-Qualification Directorate of the enterprise should be organized by the systematic training for the rules for the use of fixed assets, the technique of drawing up and executing the primary accounting documentation in accordance with the provisions and requirements of the current economic legislation. -
Conclusions Table 15: The essential elements of intraproductive control of LLC "Nord-Class" are estimated as medium and amount to: 5/8 × 100% \u003d 62.5% .
In general, the enterprise should be noted that the system of control means is average and amounts to (71.43 + 62.5) / 2 \u003d 66.97%.
Based on these data and conclusions, the auditor should plan audit procedures, but should not trust this assessment absolutely.
Plan and audit program.
The general audit plan for fixed assets is as follows:
?explore the composition and structure of fixed assets according to primary documents and accounting registers;
?confirm the ownership of fixed assets;
?checking the correctness of documentary operations with fixed assets;
?establish the correctness of the reflection in accounting operations with fixed assets;
?confirm the accuracy of the accrual and reflections in accounting depreciation on fixed assets;
?evaluate the quality of inventory;
?checking the correctness of reflection in the reporting of information about basic means.
Checked organization - Nord-Class LLC.
Audit period - from 05.10.2010 to 15.10.2010
Number of man-hours - 80.
Head of the audit group - Dmitriev D.A.
Composition of the audit group: Krylova T. V.
The planned audit risk is 4%.
Planned level of materiality:
) Qualitatively - compliance with regulatory acts;
) Quantitatively - 565 thousand rubles.
The audit program is shown in Table 16.
Table 16.
Program of auditing operations on the accounting of fixed assets in LLC "Nord-Class"
№ Needing procedures of information Hardware monitoring of facilities (OS) a) Check documents for ownership and correctness of assigning an object to condemnation, overhead, acts of acceptance-transmission, commissioning acts, invoice, etc. Checking these OS accounting registers and reconciliation of them with the accounts of the main book inventory OS accounting cards, orders, home book. Preparation of the OS: a) list: a) confirm the presence and correctness of the relevant visas and details on the documents; b) Check the correctness of the definition and completeness of the reflection in the accounting of the initial cost of the OS. Contracts, invoice, invoice, acts of admission and transmission, acts of write-off, inventory card accounting cards, home book. Checking the OS inventory data and comparing its results with data accounting recordings, inventory card accounting cards. Checking the correctness of the discharge of VAT and other taxes on the implementation of the OS, accrual of VAT and other taxes on the implementation and otherwise disposable payment documents, calculations for taxes, acts of acceptance and transmission, acts of write-off analyzes the correctness of the depreciation of the principal policy, accrual depreciation statement Account Account Accounts, etc. Depreciation distribution statements. Counting and reconciliation of analytical accounting data of the accrued depreciation of the OS with data of accounts in the main bookbook of the accrual and distribution of depreciation deductions, the main book. Checking the correctness of the OS reflection in the accounting book, accounting reporting
3.3 Conducting the audit of fixed assets - the essential procedures
Since there are more than 50 objects of fixed assets on the balance sheet "Nord-Class", then it is advisable to conduct an inspection. A number of factors influenced this decision:
?depreciation of fixed assets, especially the active part, very high;
?the company has no revaluation, the main funds of the enterprise are mainly taken into account in the prices of 1998-2000.
?the average age of basic funds at the end of 2009. amounted to 7 years.
Upon sample verification, the auditor must be pre-divided by subsidiaries (stratify) the entire set of fixed assets to be selected for the inspection could be equal to the probability of elements of all subsidizations.
The combination of fixed assets of the organization was divided into subsidiances on the following features:
stage: Classification in reporting. If the reporting fixed assets are classified in several groups, for example, land, buildings and structures, machinery and equipment, it is necessary that fixed assets reflected in each article will be in the sample. The auditor may decide not to check the elements according to any of the articles of the classification of fixed assets, if it is significantly less than the level of materiality and possible violations will not affect the reliability of the financial statements of the organization as a whole;
stage: Classification for depreciation groups. If the basic funds of the organization are divided into several depreciation groups, fixed assets from different depreciation groups should be inserted into the sample.
3.4 Conducting procedures of means of control, procedures on the merits and their documentation
Accounting in LLC "Nord-Class" is conducted on an automated form using the program "1C: Enterprise 8" according to a typical configuration of the editorial office 5.4.
The cost of fixed assets is redeemed by depreciation by a linear way. According to the accounting policy, the initial value of fixed assets worth more than 20,000 rubles. The unit is redeemed by depreciation. Fixed assets whose cost does not exceed 20,000 rubles. They are debited in accounting for expenses at the same time after commissioning.
Checking the availability of fixed assets and the correctness of their documentary.
Checking the creation of a commission for the acceptance of fixed assets.
During the verification of the order for the establishment of the commission for the acceptance of fixed assets was not found. However, this commission, as the fixed assets arrived at the enterprise, it is also created in its composition, as a rule, it includes:
?executive Director;
GL engineer;
Accountant.
The composition of this commission depends on what structural division of the enterprise will receive an object.
The following is the verification of these OS accounting registers and reconciliation of them with the accounts of the General Book, as well as the fullness and correctness of the disclosure of information on the OS in the reporting. The working document number 1 is compiled (Table 17).
Table 17.
Working paper number 1
Name of IndicatoSaldo At the beginning of 2009, the debit Credit CreditSaldo is at the end of 2009. AnAlysis Sch.012035350,00250000.0015350,00250000.00158010,002127340.00 analyzes Sq.021534147,56158010,00101811,72127340711,002127340758010,00215358010.0021534147, 56158010,00101811,721590345.855590345.8Anosta costs of OB objects according to the counts of the auditor501202,44536944,1669536944,16, according to the line 010 of the balance (F. №1) 501--537ToundNettenet
Checking the discrepancies between the data registers of the OS, the main book and the counts of the auditor did not reveal. The data on OS is reflected in the financial statements. Full, information on intangible assets of Nord-Class Ltd., Severomorsk, is disclosed in the reporting correctly.
The verification of the designation of the sale of the sale of the sale is reflected in Working Document No. 2 (Table 18).
Table 18.
Results of the inspection of the contract for the purchase and sale of fixed assets on formal features (Working document No. 2)
P / p / p / p / p / pp converters1 The presence of original signatures + 2 The presence of original seals + 3 The prequisites of the Contracting Parties + 4 The presence of the marks of the authority authorized to register rights +
Verification of sales contracts for formal features showed that all details of the contract are filled in accordance with the requirements contained in the Civil Code of the Russian Federation.
Checking the availability of information and completeness of its reflection in acceptance acts - transmission. On the day of adoption, an act of acceptance is discharged on the balance of enterprises of fixed assets - the transfer of fixed assets (except for buildings and structures) (f. No. OS-1) in one instance (Appendix 8.9). Verification of acts of acceptance transmission according to formal features is necessary in order to verify the completeness of reflecting information in this document and identify the shortcomings of the unified forms of primary documentation. The results of this check are presented in Working Document No. 3 (see Table 19).
Table 19.
Results of checking the completeness of reflecting information in the act of acceptance and transmission OS-1 (Working Document No. 3)
No. C / P / PSEARCHECTERISCHCHCHC1Name of the document + 2DAT document compilation + 3Name of the organization, on behalf of which a document is compiled + 4 holdings of the economic operation + 5 measurements of the economic operation in natural and monetary expressions + 6 sir uses + 7 perligate value at the date of adoption of accounting + 8 bills of depreciation + 9Name posts of persons responsible for the commission of the economic operation and the correctness of its design + 10 signatures of these persons and their decryption +
Checking acts about acceptance and transfer of fixed assets for formal features revealed the following:
?All considered forms are fully filled in part of official information - all mandatory details are indicated in accordance with the Resolution of the State Statistics Committee of Russia dated January 21, 2003. No. 7 "On approval of unified forms of primary accounting documentation on the accounting of fixed assets".
?All the documents under consideration are compiled in accordance with the Foundation of the Federal Law No. 12/21/1996 No. 129 - FZ "On Accounting Accounting". In accordance with which the primary accounting documents are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents that are not provided in these albums, contain mandatory details.
?the act fully reflects all information on objects that fell into the sample.
Fixed assets come to the organization by acquiring them on the basis of contracts for sale and commodity invoices. We will verify the correctness and completeness of the reflection of information in them. The results are reflected in Working Document No. 4 (see Table 20).
Table 20.
Results of inspection of commodity invoices for formal features (Working paper No. 4)
No. P / P / P / PCPC Supprovers1Port number and date of statement + 2Name, address and identification numbers of the taxpayer and buyer + 3Name and address of the shipper and consignee + 4Name of the goods supplied (shipped) goods (description of the work provided) and the unit of measurement (if it is directed) + 5 The range (volume) of goods supplied (shipped) on the invoice (works, services), based on the units taken on it (with the possibility of their instructions) + 6 trance (tariff) per unit of measurement (with the possibility of its instructions) under the contract (contract ) without taking into account the tax, and in the case of the application of state regulated prices (tariffs), including tax, taking into account the amount of tax + 7th cost of goods (works, services), property rights for the entire amount of goods supplied (shipped) works, services rendered) transmitted property rights without tax + 8 Non-voltage rate + 9 The amount of tax presented to the buyer of goods (works, services), property rights, determined on the basis of applicable tax rates + 1. Durability of the total number of goods supplied (shipped) in the case-invoice (performed works provided), transferred property rights, taking into account the tax amount + 11 Speckers of the head and chief accountant +
According to the inspection, it was revealed that all mandatory details in commodity invoices are filled in accordance with the requirements of the Tax Code of the Russian Federation and the Civil Code of the Russian Federation.
Since LLC Nord-Class is a VAT payer, then when acquiring fixed assets according to the invoice, VAT is allocated, which, when making an object to account, is made to deduct (reduces the taxable base for this tax). Therefore, it is necessary to check the correctness of the reflection of VAT. The working paper number 5 is drawn up (see Table 21).
Table 21.
We believe the reflection of value added tax in the invoice (Working document No. 5)
Product Name of the accounts - invoice data - TACTOPO data VerificationConentialness of goods, total without a taxum Taxability goods, total taking advantage of goods, total without tax authority Product-and-current goods, total including taxTabetoneEllaya40000.007200,0047200,0000,00,007200.0047200.00-Crane hydraulic10000,0018000, 00118000.00100000.0018000.00100000.0018000.00118000.00-Autonomous electric generator250000.0045000,00295000.00250000.0045000,00295000.00-gun thermal60000.0010800,0070800.0060000,0010800.0070800.00 -00-car Gazelle377118,64678818818,067881 , 36445000.00-
According to the verification of the correctness of the VAT reflection in the violation invoices, it was not identified. All positions are reflected in accordance with the requirements of regulatory documents.
Checking the correctness of the formation of the cost of fixed assets according to the methods of their acquisition.
A prerequisite for the correct statement of fixed assets is a uniformity in the system of their assessment. The principle of unity and reality of the assessment of this type of property is a determining factor in organizing the organization of fixed assets.
From those fixed assets that they have come to the audit sample in 2009, Nord-Class LLC were purchased: an autonomous electric generator.
Both of these objects were acquired by the enterprise for the fee for suppliers, confirming this is a decorated contract of sale. The initial cost is formed in the amount of the actual costs reflected in the debit of account 08, which is indicated in the current account statement 08 (Appendix 10).
According to the accounting policy, Nord-Class LLC revaluation of fixed assets is not produced. During the audit in this section of violations of the requirements of regulatory documents was not detected.
Check the sequence of applying accounting policies for fixed assets. Pa Results of this procedure makes up working paper No. 6 (see Table 22).
Table 22.
Analysis of the Accounting Policy LLC "Nord-Class" (Working Paper No. 6)
Plot accounting accounting accounting for the accounting policies of the accounting politician-domative document committee of the main fundamental to the depreciation of the residual value of the main funds for the formation of the residual value when the accounts are retired and the instructions for its use to repair the main funds for the repair of fixed assets - not to create the RF, Article 2260; PBU 6/01 "Accounting for fixed assets" The procedure for the revaluation of the main means of operation is not carried out by the Conduction of 6/01 "Accounting for fixed assets" The formation of the initial cost when the main funds is received by the initial value of fixed assets obtained under contracts involving the fulfillment of obligations (payment) are not cash, Consider the cost of values \u200b\u200btransferred or subject to transmission by the Organization. PBU 6/01 "Accounting for fixed assets" The order of inventory of the main funds 6/01 "Registration of fixed assets" is needed
The accounting policy of the enterprise LLC "Nord-Class" meets the requirements contained in the PBU 1/08 "Accounting Policy of the Organization", completeness, timeliness, dilution, priority of content over the form, consistency, rationality. Order "On the accounting policy of the enterprise" No. 228-Osn dated December 30, 2008 approved accounting policies for accounting for 2009.
It is formed by the Chief Accountant. This document discloses the accounting methods adopted in the formation of accounting policies. Significant accounting methods are disclosed in an explanatory note that is part of the annual financial statements of the organization for the reporting year. To order No. 2889-Osn dated December 30, 2009, the "On Accounting Policy" is attached to the work plan for accounting accounts containing synthetic and analytical accounts that are necessary for accounting in accordance with the requirements established by law. The company's economic operations in accounting are issued by typical primary documents approved by the legislative and forms that are developed by the enterprise independently.
From the data specified in the table, it is clear that in the accounting policy of the enterprise not all elements on the accounting of fixed assets that need to be reflected in accordance with the accounting Regulation 6/01 "Accounting for fixed assets". In accordance with Article 12 of the Federal Law "On Accounting" to ensure the accuracy of these accounting and financial statements, the enterprise is obliged to carry out an inventory of property and obligations in order to verify and document the availability, the state, which also did not find its reflection in accounting policies. Among the elements of the company's accounting policy, the methods of monitoring the execution of economic operations are not specified in the organization, the procedure for their design by employees of the enterprise.
Checking the compliance of the conditions necessary for taking assets to accounting as fixed assets is carried out by testing. The working paper number 7 is drawn up (see Table 23).
Table 23.
Testing compliance with the conditions of adoption of objects as a fixed assessment (Working document No. 7)
Certificate Questionless RECIIVE DISTRIBUTED WITH PRODUCTION PRODUCTION DURING WORKS OR PRODUCTIVE SERVICES Either for the management needs of the organization? Are you used for a long time, then there is a useful life, longer than 12 months or an ordinary operating cycle, if it exceeds 12 months? Damage is not supposed to resale data assets? How does it refer to the Organization of Economic Benefits (income) in the future? Yes
Upon classifying in the Nord-Class LLC (in particular, the Gazelle truck) facilities were provided to implement 4 mandatory conditions:
.The car is designed to deliver materials to construction objects.
2.It is intended for use over a long time (useful life is set - 96 months), which exceeds 12 months.
.The company does not plan to resale this vehicle.
.In the future, this vehicle will bring enterprise economic benefits.
Audit of the movement of fixed assets.
Checking the correctness of reflection of the receipt of fixed assets.
If fixed assets are received, it is necessary to check the availability of an act of acceptance and transfer of fixed assets (f. OS-1). When checking the procedure for the receipt of fixed assets, it was found that all the fixed assets of LLC "Nord-Class" were acquired for the fee. Upon receipt of fixed assets, the following documents were verified:
-act of acceptance and transfer of fixed assets;
-contract of sale;
-invoice and commodity invoice for received fixed assessment;
When checking, it was found that in 2009 the enterprise received the following fixed assets:
?autonomous electric generator.
Applying analytical procedures, it was found that in 2009 also acquired a tool for cladding stone.
To summarize information on the cost of NARD-Class LLC to objects that will be accepted for accounting as fixed assets, the account 08 "Investments in non-current assets" is intended.
This account opens the following subaccounts:
?08-3 "Construction of fixed assets"
?08-4 "Acquisition of individual facilities of fixed assets."
In the operating statement for the debit of account 08 "Investments to non-current assets", the actual costs are reflected, included in the initial value of the acquired facilities of fixed assets. The adoption of funds to accounting records is reflected in the debit of account 01 "Fixed assets" in correspondence with a score of 08 "Investments in non-current assets".
The loan amounts of the account 08 in the account analysis 08 coincide with the amount reflected in the debit of account 01 in the account analysis 01 (Working document No. 8, Table 24).
Table 24.
Check the initial value of fixed assets (Working paper number 8)
The name of objects for the purchase of object clone is documentation on the account of accounting data. accounting data VerificationAvtomotomobile Gazel377118,6437718,64377118,64377118,00,0000.0000,0000,0000.000000.0000,000.00200000.00-krane lifting315000,00315000,00315000.00-Crane hydraulic100000.00100000.00
According to the results of checking the timeliness of the recovery of fixed assets, working paper No. 9 is drawn up (see Table 25).
Table 25.
Checking the timeliness of the recovery of fixed assets (working paper number 9)
The name of the object of the main funds of the commodity invoice to compile an act of acceptance and transmission of the main means of gaining fixed assets in booze registers. accounting clones (+, -) autonomous electric generator19.03.200919.03.200919.03.2009-cart20.07.200620.07.200620.07.2006-concrete mixer26.01.200726.01.200726.01.2007 - Crane Lifting30.07.200830.07.200830.07.200830.07.200830.07.2008-car Gazel15.02.200715.02.200715.02.2007-
This procedure for checking deviations did not reveal. All objects are accepted as fixed assets in a timely manner and in full.
Checking the correctness of the write-off of fixed assets.
The primary document on debiting from the property balance is the act of debiting the object of fixed assets (form No. OS-4) or the act for writing vehicles (form No. OS-4A).
For 2009, the write-off of fixed assets for reasons for unsuitability for further operation was not produced.
According to objects to be debited, acts to write off fixed assets. In the operating statement on the account 01 "Fixed assets" on the debit reflects the amount of write-off of the initial cost of fixed assets, and on the loan of this account - the amount of the responsible depreciation. The amounts reflected on the account loan 01 "Fixed assets" in the account analysis coincide with the data in the account analysis 02 "Depreciation of fixed assets".
In the act of writing off vehicles (form OS-4a) expenses for write-downs and value received from out disassembly, are not reflected in Section 5 "Information on the costs associated with writing off vehicles with the accounting, and on the flow of wealth from their write-offs. " These write-off results are recorded in the inventory card. The residual value in all cases is debited by 91 "profits and losses" subaccount "Other expenses". As a rule, the writable property is fully amortized, so there is no residual value.
We will test for compliance with the correctness of the reflection in the accounting of operations on the movement of fixed assets - Working document No. 10 (see Table 26).
Table 26.
Test for compliance with the correctness of the reflection in the accounting of operations on the movement of fixed assets (working paper number 10)
Number f / pSoderzhanieOtvet1Vse operation on receipt of fixed assets are reflected in the account 08 "Investments in non-current assets"? Due to the account 08 "Investments into non-current assets" formation of the initial cost? DA3 Used to reflect the operation of the account 07 "Equipment to installation"? There is no generalization of information on the availability and movement of fixed assets in account 01? DA5 Supplement reflection of depreciation on account 02? Yes
This procedure for checking the facts of violations did not reveal.
Check reflections in the reporting of the movement of fixed assets.
In the balance sheet (form No. 1), the fundamentals are presented at the residual value (line 120).
On the Nord-Class LLC, an automated accounting system is used. Therefore, it is advisable to control the records in the debit and loan revolutions of the accounts 01 "Fixed assets" (Saldo finite on the operating-salendial statement in sch.01) and 02 "Depreciation of fixed assets" (Saldo finite on the ruble salty statement in the sch.02) . The residual value of the fixed assets listed in the balance sheet is equal to the difference between the initial cost, taken into account on the account 01 "fixed assets", and the amount of depreciation accumulated on the account 02 "Depreciation of fixed assets".
Since the company's revaluation of fixed assets is not carried out at the enterprise, so the result on the revaluation of fixed assets is not given in the I division "Capital Change" forms No. 3 "Report on Change Changes".
More complete information about the basic means are given in form No. 5 "Annex to the Accounting Balance". In relation to the classification of fixed assets for their groups in the section "Fixed assets" information is revealed about their presence and movement in the reporting year. Fixed assets are given at the initial cost. Also in this form provides information to the beginning and end of the reporting period about the amount of accrued depreciation.
In the section "Expenditures on ordinary activities (by cost elements)" shows the amount of depreciation as an element of production costs. The check is issued by the Working Document No. 11 (see Table 27).
Table 27.
Checking the movement of fixed assets (working paper number 11)
The name of the form No. 5 of the reporting year is the beginning of the reporting year, thousand rubles. At the end of the reporting year, thousand rubles. At the beginning of the reporting year, thousand rubles. At the end of the reporting year, thousand rubles. Buildings --- Constructions and transfer devices --- machines and equipment1534118,001784118,001156999,361406999,36 + 377118,64Transport means-377118,64377118,64-377118,64-377118,64-377118,64-377118,64-37718,64. inventar447450,00289440,00447450,00289440,00Drugie types of fixed sredstv53782,0053782,0053782,0053782,00Zemelnye land and natural resources - Itogo2035350,002127340,002035350,002127340,00
As a result of checking the data of the initial value of fixed assets and the amount of accumulated depreciation, according to the form No. 5 and the counts of the auditor, deviations were revealed:
?The Gazelle car is reflected in the form number 5 on the line "Machinery and equipment", while it was supposed to be reflected in the "Vehicle" string. We take note of this remark when reporting the formation in 2010, as well as provide explanations and clarifications on this fact to the IRS for the city of Murmansk.
In general, in the annex to the accounting balance of the sums of received and retired fundamentals are also reflected correctly. These amounts coincide with the data given in account analysis 01 and 02. The amount of accrued depreciation during the reporting period, reflected in the accounting balance sheet, coincide with the auditor's data.
All indicators in terms of fixed assets reflected in the financial statements are interrelated, which is presented in Working Document No. 12 (see Table 28).
Table 28.
Intercommunication of reporting indicators (Working document number 12)
InterconnectionNewsIniewyMuch of indicators F. №1 and f. №5Forma №1Forma №5Stroka 120 Earl 3Osnovnye funds (column 3) minus depreciation (column 3) is present at the beginning of the year, ths. Rub. 501NA END of the year: 2035-1534 \u003d 501 Streck 120 Count 4-line means (graph 6) Minus Depreciation of fixed assets (column 4) is present at the beginning of the year, thousand rubles. 5377 END of the year: 2127-1590 \u003d 537
Audit accrual depreciation.
Check for determining the useful life
The useful life of fixed assets is determined on the basis of the Classification of fixed assets included in depreciation groups, approved by the RF Government Decree of January 1, 2002 №1. So according to this classification, the Gazelle car acquired by the company is attributed to 5 depreciation groups:
Name ObjectOmnation to the classification of automobile Gazelle15 3410270 Buses Average and large length up to 12 m inclusive
?The amortized property is distributed over depreciation groups in accordance with the timing of its useful use.
The Gazelle car according to the inventory card has a useful life of 96 months or 8 years and refers to the 5 amortization group (Appendix 11).
Check the correctness of the monthly depreciation by fixed assets in order to conduct accounting.
Depreciation of fixed assets in the company "Nord-Class" for accounting purposes is carried out by calculating depreciation straight-line method. The essence of the linear method is that the repayment of the initial assessment of the object is determined by its service life, regardless of its efficiency. A feature of this method is a uniform increase in the accumulated wear by year. The same trend, but opposite properties characteristic for the residual value of the object, which decreases uniformly until it reaches the liquidation. The depreciation calculation is made within the group of homogeneous objects during the entire useful life. In synthetic accounting, the amortization is reflected in the passive account 02 "Depreciation of fixed assets". The amount of depreciation accrued during the reporting period is reflected in the operating statement of 02.
Crane hydraulic, inv. №1010645874 transferred to compensated use - rent a different organization. Therefore, the depreciation is made with the attribution of its amount not to the cost accounts, but on other expenses:
D 91 k02 - 9064,32 rub. - Accrued monthly depreciation amount
The verification showed that the accrual of wear on fixed assets newly commissioned is correct from the first day of the month following the month of their commissioning.
Self-contained steam generator was passed to the account of 18.03.09 Therefore, depreciation started from 01.04.09 In the statement of fixed assets for the I quarter of 2009 indicated only its carrying amount without charging depreciation as amortization of the population began in the second quarter. In the report of fixed assets for 2009, the book value of the object and the amount of accumulated depreciation for 9 months is given.
Following the audit, working paper No. 13 is drawn up (see Table 29).
Table 29.
The statement of checking the correctness of the depreciation of fixed assets (working paper No. 13)
An item of property sredstvSumma wear for mesyatsOtkloneniya (+, -) on an accrual statements iznosaPo counting auditoraBalansovaya stoimostSrok useful mesSumma wear mesTelezhka 50 000,00120416,67416,67 podemnyy315000,001202625,002625,00-Crane-Crane gidravlicheskiy100 000,00120833,33833 33-Betonomeshalka200 000,001201666,671666,67-car Gazel377118,64963928,323928,32-
Violations This verification procedure did not reveal.
The accrual of wear on retired fixed assets ceases from the first day of the month following the month of disposal. According to fully amortized fixed assets, the accrual of wear is terminated from the first day of the month following the last month, in which the cost of these funds is fully transferred to the cost of work, which is also reflected in the fixed assessment report.
The final procedure is to verify the correct operation of the reflection of operations on the movement of fixed assets in accounting accounts. According to the results of this procedure, the work document No. 14 (see Table 30).
Table 30.
Working paper number 14.
OperatsiyaOtrazhenie accounting according organizatsiiOtrazhenie in accounting for property, plant and opinion auditoraZamechaniyaDebetKreditDebetKreditPriobreten sredstv08600860NetOtrazheny costs dostavku08760860,76NetOtrazheny installation costs and consulting ustanovku08760860,76NetOtrazheny uslugi08760860,76NetPrinyat object to the account as the primary sredstva01080108NetNachislena amortizatsiya20,23,25,26,44,910220 , 23,26,44,9102Teaters of maintenance costs of the main means20,25,26,44,9110,60,7620,25,26,44,9110,60,66,44,9110,66Tegenerate the disposal of the main fund02010201Net91019101NET
3.5 Auditor's information to the management of the Nord-Class LLC following the audit
LLC "Nord-Class" is a construction organization, so it is characterized by the presence of a large number of specialized fixed assets.
However, as of January 1, 2010. The share of fixed assets in the total balance currency was 1.28%. This is due to the high proportion of the fundrability of fixed assets - 74.75% on the tight date.
Since the accounting of fixed assets is a reporting form, for the enterprise "Nord-Class" LLC is strategically important to effectively use them, so that it was noticeable after the expiration of a short period of time, for example, year.
To effectively use existing fixed assets at the Nord-Class LLC, it is necessary to conduct the following activities:
.When conducting an audit, pay attention to the preservation and integrity of all inventory objects attributable to fixed assets;
2.Monitor the depreciation of fixed assets, find and eliminate the consequences of improper use;
.Introduce new ways to work with fixed assets based on the cost reduction and general costs of the enterprise;
.Calculation of the efficiency of the use of fixed assets based on the total indicators of profitability over the current period, take into account the usefulness of fixed assets;
.Carry out regular technical testing of the OS (it is advisable to conduct before the start of the audit);
.Regularly reassess the value of fixed assets.
Conducting these events at the enterprise Nord-Class LLC must be due to the fact that:
?in the context of the global financial crisis, the enterprise "Nord-Class" is interested in minimizing costs, which can be achieved by adequate evaluation of the available OS, the prevention of their "inflating". Relief from unnecessary OS will reduce the cost of the enterprise (including on property tax of the organization) and implement these funds, for example, in the sales stimulation program
?applying an income and costly method when estimating the OS at the enterprise "Nord-Class" LLC will create a comprehensive document that allows managers to see not only the level of income coverage costs, but also the cost of all articles, which will allow adequate to assess the availability of a specific OS for this enterprise in limited conditions. funds. In addition, they are quite easy to use, so the calculation of the indicators does not take much time, keeping it for analyzing the situation and the adoption of the right solutions
?the use of new effective methods of using the OS will improve staff qualifications and thus increase the volume of production and sales at the enterprise Nord-Class.
Thus, it can be concluded that the accounting of fixed assets in the Nord-Class LLC is conducted in accordance with the legislation and does not contain any errors and violations. In connection with the audit of only one part of the accounting, namely the fixed assets, the audit conclusion will be issued on a special audit task (Appendix 12).
Conclusion
Russia's transition to market relations has revealed the need to create new independent economic institutions that can provide an objective assessment of the accuracy of the data contained in accounting and reporting. In this regard, in Russia in recent years, a certain work has been carried out on the establishment of the institute of the audit. The regulatory documents on the regulation of auditing activities in the Russian Federation were approved, the procedure for certification for the right to exercise audit activities and the procedure for issuing licenses for auditing activities was identified, subjects were identified to be subjected to compulsory audit.
Audit can be carried out both in all directions of accounting, so in separate areas. In particular, the audit of fixed assets is very relevant.
The main purpose of the audit of fixed assets is to verify the correctness of the formation of the composition, completeness and reality of the mainstream and the accuracy of the depreciation of their value.
The main tasks of the accounting records of fixed assets are the correct documentary and timely reflection in the records of the receipt of fixed assets, their internal displacement and disposal; Proper calculation and reflection in accounting the depreciation amount of fixed assets; accurate definition of results in the elimination of fixed assets; Control over the cost of repairing fixed assets for their safety and efficiency of use.
During the check on LLC Nord-Class, key issues of auditing fixed assets were considered.
As a result of the audit, the facts were not found, of which it would be possible to conclude on the inconsistency of the system of internal control of the enterprise under consideration by the scale and nature of its activities. Responsibility for the organization and state of internal control are the Chairman of the PC and the Chief Accountant.
Also, there was no serious violations of the established procedure of accounting, which could materially affect the accuracy of the information on fixed assets recorded in the financial statements. During the inspection, issues of the availability of fixed assets, their movement and depreciation are considered.
When checking the availability of essential drugs and the validity of their documentation of the order has not been found to create a commission on acceptance of fixed assets, which is mandatory. When analyzing the sequence of applying accounting policies regarding fixed assets, some not all elements were reflected, which requires BU 6/01. This may entail errors when reflected in the accounting records of fixed assets.
When checking the reporting of fixed assets movements audit was planned and performed to obtain reasonable assurance about whether the financial statements of the fixed assets are free of material misstatement. The audit included examining on a test basis, evidence supporting that contained in the financial reports of the company, namely in the forms №1 "Balance" and №5 "Appendix to the balance sheet."
As a result of the inspection, there were no cases of discrepancies of records in the operating station, accounts for accounts and primary documents, which gives reason to express the opinion on the accuracy of the accounting reporting in terms of fixed assets.
In this paper, the following tasks were solved:
?disclosed the methodological foundations of the audit of fixed assets;
?identified goals, objectives and methods of conducting audit of fixed assets;
?the procedures for planning an audit of fixed assets were made: compiled commitments and contracts for the provision of audit services; I got acquainted with the activities of LLC "Nord-Class"; studied and appreciated the accounting systems and internal control of fixed assets; calculated the level of materiality and audit risk; reviewed the plan and the audit program;
?they made an auditor of the operations on the movement of fixed assets: procedures of means of control and procedures on the merits and their documentation;
?according to the results of the audit, the audit was given a written conclusion and recommendations for improving the accounting and use of fixed assets.
The problem of these tasks allowed to implement the main goal of the work - conducted an audit test of fixed assets on the example of the enterprise LLC "Nord-Class".
Regulations
1.Civil Code of the Russian Federation. Part Four of 12/18/2006 No. 230-FZ / Reference and legal system "Consultant-Plus".
2.Regulation on accounting "Accounting for fixed assets" 6/01. Approved by order of the Ministry of Finance of the Russian Federation of 30.03.2001 No. 26n / Reference and legal system "Consultant-Plus".
.Regulations on accounting and accounting reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34N / Reference and legal system "Consultant-Plus".
4.Tax Code of the Russian Federation. Part Two of 05.08.2000 No. 117-FZ / Reference and Legal System "Consultant-Plus".
5.Federal Law No. 121-FZ dated July 22, 2008 "On Amendments to Article 218 of Parts of the Second Tax Code of the Russian Federation".
6.Federal Law of December 30, 2008 No. 307-FZ "On Audit Activities" / Reference and Legal System "Consultant Plus".
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.Rogulenko, TM Audit: Tutorial / TM Rogulenko. - ed. with change - M.: Economist, 2005. - 383 p.
Tags: Conducting an audit check of fixed assets on the example of the enterprise "Nord-Class" Diploma Accounting, managerial accounting
Practical lesson number7
« Comprehensive tasks "
Dialogues are indicated: a - auditor; P - checked.
It is necessary to formulate:
What hypotheses, for example, can push the auditor?
What questions can logically occur from the auditor on the results of the dialogue?
What documents to verify compliance may ask to show the auditor on the results of the conversation?
A: What do you think the main thing in quality policy?
P: So that everyone worked well.
A: That's right! What other important points of politics remember?
P: Does all you mention?
Most likely, the checked employee is either poorly acquainted with quality policies or not familiarized at all, as a common answer was given to the question.
Give me, please, document awareness confirmation with quality policies?
Records of conducting familiarization lectures on the topic of quality policies.
A: Your organization has developed a QMS. Something changed after that?
P: Stretch began to control the delay, introduced fines for marriage.
Fines for marriage can entail intentional identification of defective products as suitable.
How is the observance of employees of job descriptions? How do you manage inappropriate products?
Protocols for product tests. Record control measures for product testing.
A: Do you use any procedures in your work?
P: This is in what sense of the procedure?
A: Well, this is the descriptions what and how to do it.
P: We have technological maps.
A: And it happens that experienced workers work on "their" modes that are considered more correct?
P: Yes, of course. Here, for example, turner ...
There was a mention of technological maps, but their actual use was not reflected. It is necessary to check their application. Tokary work is subject to verification, since, most likely, it operates with deviations from established procedures.
Give me, please, your job descriptions.
Work instructions, job descriptions. Technological maps
A: Do you have any records about your quality on the plot?
P: Yes, we have a special notebook.
A: Show her, please. (Sees the records differ in form).
A: Is there any instructions where it is written how to make records about quality?
P: We have no. Maybe somewhere in the department and there.
The staff is not familiar with the rules for registration of quality records. There are no documents in this area that I establish the requirements for registration of records in quality.
What information about the quality do you write in this notebook?
A: Your company wants to certify the quality system. What is it, what do you think?
P: Customers are forced, we will not need it.
Most likely, the manual did not bring the importance of certification of the quality system and the fulfillment of consumer requirements.
For what reason do customers put forward demands on the certification of your quality system? Are there any moments that do not suit customers?
Contract with customers. Records about lectures on the topic of approval of the importance of their activities to fulfill consumer requirements.
A: What is the most narrow process on your site?
P: (calls).
A: why?
P: There is the biggest percentage of marriage.
A: What is done to reduce the marriage?
P: Thinking technologists.
A: Do the workers connect to thinking?
P: We have one - "inventor," something is trying.
There is a gap in the interaction between workers and technologists when implementing the principle of continuous improvement.
For what reason are the workers do not connect into the process of solving the problems of marriage?
Analysis of the performance of the QMS. Network protocols. Corrective and warning actions. Records on the results of the measures taken.
A: (refers to the shop technologist). Are the "owners" of the most important processes installed?
P: Do you mean shareholders?
A: No, people who are responsible for the processes from beginning to end.
P: Everyone is responsible for their work.
There is no clear delimitation of powers and probably not appointed responsible employees for the implementation of specific processes.
Is an employee responsible for the implementation of the process (here is the name of the process)? How do employees bring information about their responsibilities and powers?
Regulations on the division. Official instructions.
A: (refers to the deputy. Head of the workshop). How do you have learned quality issues, advanced training?
P: Two or three times last year they conducted conversations - were invited lecturers.
A: Do Guidelines read lectures for employees?
P: In our workshop - no.
A: And advanced training?
P: We have several people learn in the Evening College and Institute, people give up to a category.
A: Do you have a plan for advanced training?
P: Of course, in the personnel department.
A: And what, percentage of marriage decreases with advanced training?
P: incomprehensible ...
Refine the number of lectures. The leadership is not analyzing the effectiveness of staff training.
How is the analysis of the results of advanced training personnel?
Help on staff qualifications. Graph advanced training. Analysis of advanced training results.
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