Accounting audit. Audit of an accounting organization Audit of an organization's accounting department

For more than 20 years, the Business Consulting company has been providing its services in the labor market. Over the entire period of their practice, our company’s specialists have acquired an impeccable reputation, and have also become owners of many certificates and diplomas proving their professionalism. Our organization has a wide range of services, but the provision of accounting services is one of the most popular.

Accounting audit and inspections

Our company’s specialists can conduct an audit, analyze documentation and talk about the financial condition of the higher organization, conduct a full accounting audit.

When our company conducts an audit, we establish the reliability of the information provided in the documentation and determine the financial position of the company. Accounting audit services for you will also help our specialists determine what they can advise based on the result that the accounting audit will give, which is more effective for business development.

Services provided by our accounting audit organization:

• auditing accounting documentation;
• tax accounting audit;
• conducting tax analysis.

All kinds of accounting services for your company.

Despite the fact that our company provides a huge number of services related to finance, audit is our main focus.

We provide the following types of accounting services:

• services for annual analysis and verification of accounting documentation;
• examination financial statements organization, identifying shortcomings and shortcomings;
• quick check, which is preliminary;
• inspection carried out once a quarter;
• full accounting audit including verification services (analysis, examination).

Thanks to the audit, you will be able to avoid additional material losses. Our specialists accounting organization They easily identify all the shortcomings and shortcomings in accounting and advise the client on how to more effectively resolve the current situation. We conduct such checks in accordance with the legislation of the Russian Federation, which allows us to strengthen the financial position of your organization.

Accounting services: audit - features:

The auditor conducts a study of the company's accounting records as part of its financial as well as business activities, this is called mandatory audit. The activity is carried out by specialists of the audit firm. The study also implies a slightly different approach from the audit side, which consists of studying those issues that are of interest, first of all, to the owners of the company.

When a statutory accounting audit is completed, the company's management receives an audit report, as well as a corresponding report.

The specialist creates an audit report that describes his opinion on the correctness of the accounting for the required period. All information is of great value, and the specialist is responsible for its accuracy with his own license and reputation as an audit firm. If a company is being inspected, it is subject to mandatory verification, then such a document is submitted to tax office along with the annual reports.

The report is provided by the specialist directly to the owners of the company being inspected. The report information is strictly confidential. All errors and shortcomings are outlined here, then the risks are assessed and advice is provided on improving the work of the accounting department.

Additional data that is useful for owners and found as part of the study is also recorded. It is important to check all documentation accounting database

, methodology and accounting policies of the company. The owners of the company explain to the auditor all questions that he does not understand.

Audit checks, audits (accounting audits) are not performed in all enterprises. The audit is carried out if all the operations of the company are decisive or based on the wishes of the owner of the company.

1. Accounting services - audit in particular required:
2. the company has the status of JSC, the financial side of the company’s activities is provided by calculations that produce physical or legal entities
3. . This may be a fund with income in the form of voluntary contributions,
4. the amount of profit of a private owner or company from performing work, selling goods or performing services for a year is more than 500,000 times the amount of remuneration for labor activity set by the Law of the Russian Federation. Or if the number of assets on the company’s balance sheet at the end of the reporting year is 200,000 times higher than the minimum wage,

Audit support is a fairly new service. It allows the firm to interact with the assigned auditors whenever it wants, no matter what time for permission current problems in accounting, and also check all primary documentation, taking necessary advice to improve the taxation of the organization.

Thus, relying on mutual cooperation, using our service on the basis of an audit service agreement, we see and remove errors within the framework of accounting and tax accounting in an optimal manner. Our specialists do not allow mistakes to accumulate by the end of the year.

Your company will receive a full audit certificate based on the specifics of the audit agreement.

“Business Consulting” is always ready to make concessions to its client; we find an individual approach to each situation, regardless of whether it is an ongoing service or a one-time request. Our specialists are always ready to demonstrate their deep knowledge in the financial sector by solving your problems.

There is no fixed price for all accounting work - it often depends not only on the type of work provided, but also on the state of the organization's documents. Additional information You can find out about our accounting organization by calling us.

We can also carry out individual entrepreneur reporting.

You might also be interested. We offer accounting audit services for all organizational and legal forms of ownership - LLC, OJSC, CJSC, operating in Moscow, the Moscow region or other regions of Russia. The Aktiv center has been successfully operating in the market for many years audit services . During our activity, we have accumulated extensive experience in working with various business entities - representatives of small and medium-sized businesses. The professionalism of our auditors allows us to guarantee high-quality accounting, analysis and audit

any enterprise.

• Our accounting audit services include:
• comprehensive verification of primary documentation and reporting of the enterprise; checking accounting policies and;
• organizational structure
• assessment of the correct organization of document flow;
• control of the reporting schedule and distribution of powers between accounting employees. verification of documentation accuracy;
• business transactions
• preparing a report on identified violations and errors;
• assessment of financial risks and consultations on how to reduce them.

the main objective accounting and auditing offered by the Aktiv center - checking the compliance of the organization’s accounting and accounting policies with the law Russian Federation.

Accounting audit: benefits of the service

Conducted in a timely manner accounting audit allows you to identify and correct existing shortcomings, eliminating the risks of reducing the profitability of the organization. By contacting our center for accounting and auditing services, you will receive real assessment financial condition your company, you can prepare for tax audit and avoid additional financial costs. Also, an inspection by our auditors will allow your organization to bring its accounting into compliance with the basic requirements of the law.

Regulations

The regulatory framework used by the auditor when checking the accounting procedure and the compliance of its organization with current legislation is the relevant codes, laws, regulations, teaching materials on accounting and reporting, taxation and auditing rules (standards).

The main regulations governing the organization of accounting at an enterprise are:

Federal Law of the Russian Federation dated November 21, 1996 No. 129-FZ “On Accounting”;

Federal Law of the Russian Federation dated December 26, 1995 No. 208-FZ “On Joint Stock Companies”;

Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n;

Chart of accounts for accounting financial and economic activities of organizations and instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

“Guidelines for inventory of property and financial obligations", approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49

Purposes of verification and sources of information

The purpose of checking the organization of accounting and accounting policies of an enterprise during an audit is to establish the legality of the organization of accounting and determine the compliance of the provisions of the accounting policies with the requirements regulatory documents and accounting regulations.

The objectives of the audit of the organization of accounting and accounting policies are:

Analysis current system management, organizational structure and subordination;

Consideration of the specifics of setting up and organizing accounting, distribution of powers and job responsibilities;

Studying the principles of accounting, organizing document flow and compiling financial statements;

Checking the organization and features of the functioning of the internal control system;

Control of the structure and content of accounting policies by element. During the audit, the auditor must obtain sufficient confidence that the accounting system reliably reflects the economic activities of the audited enterprise.

Sources of information when checking the organization of the accounting system are

Articles of association;

Memorandum of association;

Projects, estimates and plans for the development of the organization;

Regulations on departments and divisions, accounting, audit commission and service internal audit:

Staffing table;

Rules for organizing the archive and storing documentation and other documents reflecting the financial, investment, technical and social policies of the company;

An important source of information when checking the organization of the accounting system is an oral survey of enterprise personnel.

In addition, job descriptions of the head of the organization, employees of the accounting department and the internal audit service are subject to inspection.

The effectiveness and legality of the organization of the management, accounting and control system is confirmed by various accounting documents:

Accounting policies for accounting and tax accounting;

Document flow schedule;

A set of forms of primary accounting documentation;

Inventory Regulations;

Working chart of accounts;

An important area of ​​the audit is the analysis of the results of inventories of property and liabilities, since they are related to the effectiveness of internal control and ensure the reliability of financial reporting indicators. Sources of information needed by the auditor when assessing and analyzing inventory results include:

Orders for conducting inventories;

Books (magazines) of registration of issued orders;

Inventory lists, matching statements, acts of inspection of valuables;

Protocols of decisions based on the results of inventories;

Accounting registers for accounts 94, 73, 91 and property accounts (01, 04, 10, 11, 41, 43, 50, etc.);

During the audit, the auditor must obtain sufficient confidence that the accounting system reliably reflects the economic activities of the audited enterprise.

The audit of the organizational and management system of an economic entity is carried out using a continuous method, since it is closely interconnected with the audit of other segments of activity and accounting.

Practical part

Audit plan and program

Planning an accounting audit includes the following main steps:

Pre-planning;

Preparing and drawing up a plan;

Preparation and preparation of the program.

At the stage of preliminary planning of the audit of accounting at the enterprise JSC Wimm-Bill-Dann, information about the activities of the enterprise, its organizational and management structure, types of production activities, range of products, structure authorized capital, technological features of production, main buyers and suppliers, system internal control.

An important place at the preliminary stage of planning is occupied by the analysis of accounting (financial) statements, which allows the auditor to assess the financial position of the enterprise, as well as determine the most important indicators of economic activity, which in turn helps to establish the planned level of materiality. Let's calculate the level of materiality based on the balance sheet data for 2012:

Table 1

Baseline indicators and establishing the level of materiality

The arithmetic mean of the indicators in column 4 is:

(2645+1511+2718+12880):5=19754:5=3951 t. rub.

Since the value of lines 1, 3 and 5 deviates from 3951 tr. by more than 50%, these indicators are not taken into account. Accordingly, we calculate the level of materiality:

(2645+2718):2 =2682 thousand rubles.

Thus, 2682 thousand rubles. (can be rounded, but not by more than 20%) is a single quantitative indicator of the level of materiality for financial accounting statements when conducting substantive procedures.

At the end of the preliminary planning, the audit manager should draw up and document an audit plan, describing the expected scope and procedure for conducting the audit. The audit plan for the accounting system of JSC Wimm-Bill-Dann is presented in the table below:

table 2

General audit plan of OJSC Wimm-Bill-Dann

The final step in the planning process is to develop and document the audit program. The accounting system audit program defines in more detail the nature, timing and extent of the planned audit procedures necessary to carry out the audit plan.

Table 3

Audit program of JSC Wimm-Bill-Dann

Auditor Maladaeva T.I. (signature)

In the process of studying the accounting system at the enterprise OJSC Wimm-Bill-Dann, the auditor uses the following basic procedures: inspection, interview, testing, questioning of employees, analytical procedures.

Summary of test results

The process of analyzing and evaluating the features of the accounting system and its results should be documented. For this purpose the following documents were used:

1. Specially designed tests;

2. Lists of standard questions to determine the opinions of management personnel and accounting employees;

3. Special forms and check sheets.

To test the internal control system in terms of creating a control environment and the application of individual controls at the Wimm-Bill-Dann OJSC enterprise, the tests given in the following table were used:

Table 4

Tests to evaluate the control environment and individual controls

These tests allow you to get answers to questions about the organization and functioning of internal control, the effectiveness of the actions of employees of the internal control service.

The quality of accounting (financial) statements is checked for compliance with the requirements of current legislation and the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n. The results of the audit of the quality of financial statements of JSC Wimm-Bill-Dann are presented in the working document:

Table 5

Checking compliance with the requirements for the preparation of financial statements of an economic entity

demonstrated compliance of the economic entity’s reporting with legal requirements

To assess the completeness of disclosure of elements of the accounting policy of the organization JSC Wimm-Bill-Dann, a list of tests is used in the form of an auditor’s working document:

Table 6

When analyzing the accounting policies of the enterprise Wimm-Bill-Dann OJSC, it is also necessary to find out whether all the issues set out below in the form of a table are defined and how fully and reliably they are disclosed:

Table 7

Main elements of the organization's accounting policy

When conducting an audit of the accounting policies of JSC Wimm-Bill-Dann, it was found that the accounting methods chosen during the formation of the accounting policies and significantly influencing the assessment and decision-making of users of the financial statements were not fully disclosed, for example, they were not included in the accounting policies regulations on the method of distribution of indirect costs, assessment of work in progress.

As a result of the audit of the accounting organization of JSC Wimm-Bill-Dann, it was established:

1. Responsibility for organizing accounting at Wimm-Bill-Dann OJSC lies with the head of the organization - A. L. Radnaev, the chief accountant - E. V. Nepomnyashchikh is responsible for maintaining accounting records;

2. Form of organization of accounting at JSC Wimm-Bill-Dann - the organization has a structural unit - accounting.

3. The functional responsibilities of accounting employees are fixed in job descriptions.

4. Control over the execution of primary accounting documentation and information processing technology confirmed the availability of relevant primary documents reflecting business transactions, the procedure for their execution and approval was controlled, and the presence of a document flow schedule was established.

5. The enterprise JSC Wimm-Bill-Dann has approved a working chart of accounts, which corresponds to the Chart of Accounts and the Instructions for its application.

6. The quality of accounting (financial) reporting has been established. The financial statements of the enterprise in question comply with the requirements of current legislation.

7. The JSC Wimm-Bill-Dann enterprise has provided conditions for storing documents and has an archive.

As a result of the audit of the accounting policies of JSC Wimm-Bill-Dann, it was established:

1. During a general assessment of the accounting policy, the basis for its design and formation, the presence of an order on the accounting policy was revealed. The accounting policy is formed by the chief accountant and approved by the head of the organization.

2. An analysis of the organizational and technical provisions of the accounting policy of OJSC Wimm-Bill-Dann revealed the presence of a working chart of accounts containing synthetic and analytical accounts, forms of primary accounting documents.

3. The study of the methodological provisions of the accounting policy of JSC Wimm-Bill-Dann revealed the compliance of the rules and principles of accounting with the current legislation and the consistency of application of the accounting policy.

Familiarization with the accounting system and accounting policies of Wimm-Bill-Dann OJSC was carried out on the basis of an oral interview, review of the necessary documents, processing and evaluation of information about various aspects of the economic activities of the audited enterprise. During the audit, the organization of the accounting system at the Wimm-Bill-Dann OJSC enterprise was carefully studied. It can be said with reasonable confidence that the accounting system reliably reflects the economic activities of the audited enterprise. A comprehensive study of the organization of accounting and accounting policies of OJSC Wimm-Bill-Dann made it possible to identify shortcomings in the organization’s activities. These include the lack of an internal audit service, which performs the functions of internal control in the organization. The internal audit service must solve problems aimed at ensuring the reliability of reporting and the effectiveness of the activities of an economic entity.

When the management of an enterprise needs to check documentation related to its activities for accuracy and compliance with the requirements specified in the legislation, an independent verification is carried out - an audit. For some companies, this is a mandatory procedure that must be completed annually.

Auditing activities in the Russian Federation are regulated by the Federal Law of December 30, 2008. No. 307 (law “On audit activities»).

Goals and objectives of the audit of accounting (financial) statements

The purpose of this audit is to form an audit specialist’s opinion about the reliability of the company’s accounting (financial) statements and, in addition, to find out whether accounting compliance complies with the legislation of our country.

The following tasks of accounting audit are distinguished:

• find out whether the reporting and its indicators comply with the law and the company’s accounting policies;
• find out how fully all business transactions are reflected in the documentation;
• check how the company’s internal control systems are organized and functioning;
• check whether the indicators in all forms of financial statements coincide and correspond to real ones.

The methods used by specialists in auditing financial statements are similar to audit methods in general. These include:

• actual control (observation, inventory, expert assessments);
• documentary (study of important company papers in form and content);
• computationally analytical (statistical calculations, economic analysis).

Which companies must undergo an audit?

An audit of financial statements can be mandatory and proactive. The first can only be external, that is, carried out by independent experts from firms specializing in auditing, or by individual auditors who are not employees of the audited company.

Firms that must be subject to the mandatory audit procedure are named in the Federal Law dated December 30, 2008. No. 307 (law “On auditing activities”). These enterprises include:

• companies with the legal form of JSC;
• companies whose securities are admitted to organized trading;
• firms with a certain type of activity (this includes credit, clearing, insurance, market participant companies valuable papers, microfinance, SRO, cooperatives, gambling organizers, etc.);
• companies that have revenue over 400 million rubles or assets over 60 million rubles (for the year preceding the reporting year), etc.

A detailed list can be seen in Art. 5 Federal Law No. 307 “On auditing activities”.

An initiative audit can be carried out in certain cases, such as: bank lending, the need to participate in tenders, the desire of company managers to reduce tax risks, qualification testing accounting department, preparing a report for a potential investor.

The procedure for conducting an audit of financial statements

The audit takes place in several stages:

1. Traditionally, the first stage is planning and preparing for the inspection. The auditor studies the company’s activities, draws up a work plan, and requests Required documents. At the same stage, an agreement is concluded between the auditing firm and the audit object.
2. Next, the collection of evidence and analysis of data received for verification begins. A list of all requested documents is examined. If necessary, company employees are interviewed, sometimes in writing. Data is grouped and systematized. The auditor makes an opinion on the reliability of the financial statements.
3. The head of the audited company is informed of the conclusion - an opinion on the reliability of the financial statements. An auditor's report is drawn up and issued, which is the immediate purpose of the audit. In addition, some companies prepare an audit report, which describes in detail the progress of the audit, all identified deficiencies and other information that may be useful to the management of the audited company to improve the quality of the accounting department.

What documents are checked?

During the audit, auditors request a large list of documents, which includes:

• accounting (this includes 2 important papers: balance sheet and report on financial results companies, but they are accompanied by a lot of other documents - the latter are listed below);
• tax returns;
• statutory documents;
• permits, licenses and much more.

It is checked whether the papers are filled out correctly and whether they correspond approved forms whether the deadlines for filing (declarations) are met, whether the documents are certified by the signatures of the chief accountant and manager, etc.

FOR YOUR INFORMATION! If an audit is carried out on a special assignment, then in such a situation only the documentation that relates to a specific task is checked.

Result

So, at the end of the audit, the company receives a report and an audit opinion. The form in which the information will be provided, as well as its recipients, must be specified in advance in the contract with the audit firm. The report, also known as written information, is a confidential document. Typically it contains the following information:

• methods that the auditor uses during the audit;
• recommendations for changes in accounting policies that may affect the financial statements of the organization;
• proposals for adjusting the company’s reporting;
• other points that the head of the organization needs to pay attention to (this may include errors in internal control, situations of unreasonable actions by management).

The report describes the identified violations and possible options their corrections. Typically, this is presented in the form of a pivot table.

ATTENTION! The report must be accompanied by copies of financial statements for this year and most importantly, the auditor’s report.

Auditor's report

This official document, which contains the opinion of an expert auditor on the reliability of the accounting records of the company being audited. It is this that should be submitted to the statistical authorities along with the financial statements.

The structure and information that must be included in the auditor’s report is described in detail in Art. 6 Federal Law No. 307, mentioned earlier.

Briefly about what the document should contain:

• title “Audit report”;
• information about who the document is addressed to (JSC shareholders, LLC participants, etc.);
• information about the audited entity;
• information about the auditor conducting the audit;
• a list of documents (accounting statements) that were checked by the auditor, indicating the period when they were compiled;
• the auditor's opinion on the reliability of the information specified in the audited documents;
• test results;
• the date on which the conclusion was drawn up.

The conclusion can only be provided to the person with whom the agreement was concluded.

Typical errors and violations

Here is a list of common violations that may be detected during an inspection:

• expenses and income are reflected incorrectly;
• the accounting details are filled out incorrectly or incompletely;
• tax amounts are calculated incorrectly;
• indicators of different reporting forms contradict each other;
• the amount of the authorized capital differs from what is stated in the charter;
• arithmetic errors in calculations;
• formal inventory taking, carrying it out with errors, etc.

Responsibility for failure to carry out

The business entities listed earlier must undergo an audit of their financial statements every year, and also send the conclusion to the statistical authorities. Submission of the report must be carried out together with the submission of reports. If you cannot send the document on time, you can submit it within 10 days from the date of issue, but no later than December 31 of the year following the reporting year. This is stated in the Federal Law of December 6, 2011 No. 402 (the Law “On Accounting”), namely in its 2nd article.

In addition, within 3 working days from the date of issue of the conclusion, the company is obliged to enter information about the results of the audit into the Unified Federal Register on the facts of the activities of legal entities.

The fact of failure to conduct an audit does not entail punishment. Administrative liability occurs in the cases described below. Punishment is possible only for those organizations that are required to undergo a mandatory audit of their financial statements.

The amount of the fine may be reduced by court decision if there were any exceptional circumstances that resulted in an administrative offense.

Currently, the rapid development of the world economy and the economies of states separately is creating an emerging demand for certain types of specialties. Wherein market relations, which are increasingly developing on the territory of the Russian Federation, have made training in educational institutions specialty, analysis and audit is very popular. This also largely explains the more stringent requirements being imposed.

Accounting, analysis and audit - what is it?

Accounting and analysis are still the most important areas for the proper functioning of almost any company today. Therefore, the demand for qualified specialists is very high. Professionals in this area can quickly find employment in any company. However, these specialists must constantly study new information and methods of accounting. In order to deftly manipulate data, it is necessary to understand each of the definitions in detail.

Accounting, analysis and audit

Accounting is a form of special ways of summarizing information about a company's ongoing operations. At the same time, all accounting data in a structured form is a kind of history of the enterprise, without which it will not be able to function properly in the future, develop, make important decisions, or become attractive for investment.

Accounting analysis is a more specialized form of accounting, which is needed to draw up a rationale for certain management decisions, as well as to select business transactions that will be necessary for the further development of the company. Professional specialist who knows the methods well economic analysis, will be able to foresee the threat of bankruptcy of the organization and offer effective solutions to establish profits and generally improve its condition.

An audit is a type of activity in which a company’s documentation is checked in order to detect inconsistencies or intentional distortion of information.

In general, audits cover not only accounting, but also a number of other business activities. It can also be carried out government agencies such as the tax service.

What you need to know

A fairly important data system is the accounting and financial reporting system. Thanks to it you can obtain information about economic activity the organization itself.

In this case, reporting is a set of records contained in accounting, with the help of which it was possible to monitor the activities carried out economic activity organizations.

In general, it is a system consisting of tables that contain summary data that makes it possible to assess the financial condition of the company and its performance.

Accounting reports allow you to:

1. Provide constant monitoring (to monitor the performance of the enterprise);
2. Use extensive information base(gives the company management more opportunities to make the right decision);
3. Regular monitoring is introduced;
4. Use current reporting as a basis (for planning promising projects);
5. Simplification can be carried out economic indicators(at the regional and state level).

At the same time, it will be necessary to submit reports at the legislative level a maximum of two times per calendar year. In this case, the reliability of the information provided can be verified as a result of the verification.

Why is such a check needed:

• An audit is necessary to confirm the data (thereby it will be established whether the reporting reflects reliable information);
• To exercise control over compliance with legislative regulations (here the procedure for compiling accounting and subsequent preparation of reporting will be regulated);
• To confirm that the information in the reports provided is reliable and accurate;
• To search for reserve funds (as a result of which it will be possible to more effectively manage company funds and loan money).

The most important goal is to carefully evaluate the information to ensure that the data presented is accurate and clearly reflects the company's existing assets.

When conducting a reporting audit, the auditor, as a rule, summarizes the results obtained at each stage of control. Purpose of this action is the assessment total amount found inaccuracies and errors in reports.

Currently, there are two stages of control over the provided accounting reports:

• Conducting an audit of the data provided in the report (here the content of the reporting forms is monitored. Parameters are set with which the data will later be verified);
• Checking individual forms of accounting reports.

How are financial statements audited?

In some cases, the activity of auditing financial statements will be carried out by specialized auditing companies or by individual specialists, provided that the volume of work in the company is small. At the same time, these organizations must mandatory have certified employees.

At the legislative level, the following requirements are imposed on inspection persons or organizations:

An individual auditor is obliged to:

1. Have a completed higher economic or legal education;
2. Have a total work experience as a chief accountant or assistant to an audit organization for at least three years;
3. Pass the auditor certification exam.

Audit companies are required to:

• Be commercial;
• Have any form of organization other than an open joint stock organization;
• Have more than three employees (passed the auditor exam);
• The head of the company must himself have an auditor certificate;
• More than fifty-one percent of the authorized capital must belong to the auditors themselves.

These provisions are governed by federal law Russian Federation number one hundred and nineteen. The requirements for commercial enterprises what they are doing audit.

Nuances during express check

If an organization is unable to conduct a full audit of financial statements, then it can use an express audit, which will be much faster than a standard audit.

In the event, only certain areas of activity will be inspected. Which will not require significant financial contributions and a long time period. As a result of such a check, the organization will receive a number of information about the current state of accounting.

In addition, the data that will be obtained as a result of the express check will be useful not only for the company’s management, but also for the founding board. Also, such a check can be carried out for all accounting or only the area established in the contract.

This check allows you to assess the state of accounting as a whole (this will involve reports, source documents and business contracts).

It will help identify weaknesses that need to be improved or eliminated. Also, based on the presented audit results, the organization can decide whether it needs a full comprehensive audit.

So, we can highlight the main tasks of this check:

1. Conducting a general assessment of reports, which will take place in small financial costs and deadlines;
2. Identification of errors and inaccuracies that are associated with incorrect tax deductions;
3. Increasing the efficiency of accounting work.

After completing this audit process, the auditor must provide a brief report that will reflect the main violations identified and the expected tax risks.

However, it should be noted that an express check provides only a superficial assessment of the company's financial condition. Therefore, based on its results, if serious errors are detected, it is necessary to initiate a full scan. You should always remember this, otherwise the company may get into quite serious problems with the tax service.

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