Cash audit plan and program table. Cash audit program. Questions for self-control

To ensure a high-quality inspection at Vympel-M LLC, it is necessary to draw up a plan for the upcoming work.

Audit planning is carried out with the aim of:

establish the volume of information to be verified, the time of the audit, as well as the composition of the group of auditors involved in the audit;

determine a list of audit procedures and methods of their application;

determine the composition of the information that the organization must provide for sampling.

Starting the development of the general plan and audit program, the auditor received information based on personal conversations with the management and specialists of the enterprise, inspection of the premises, study of accounting and statistical reporting, constituent and various other documents and additional information about the audited enterprise. Audit plan Money drawn up by the auditor’s working document, the data is presented in table 4.4.

Table 4.4 – Auditor's working document. Cash audit plan

Planned types of work	Period	Executor
1. Audit of the organization’s accounting policies regarding funds	01.12.11 – 04.12.11	Shakhtarina O.M.
2.Audit of the availability and safety of funds and monetary documents	05.12.11 – 10.12.11	Shakhtarina O.M.
3.Audit of the correctness of execution of primary documents	11.12.10 – 20.12.11	Shakhtarina O.M.
4. Audit of indicators accounting and accounting (financial) reporting	21.12.11 – 30.12.11	Shakhtarina O.M.

Based on the work plan, before the start of the audit, an audit program was drawn up, which included: a list of audit procedures by section audit; the nature of the audit for homogeneous groups of business transactions (continuous, selective); verification methods (factual, documentary, analytical tests, etc.); assigning responsibilities to reviewing auditors; turnaround time; composition of executed documents. A documented program serves both as a tool for monitoring the performance of assignments by auditors, as well as a means of improving the quality of their work. The cash audit program is documented in the auditor's working document, the data is presented in table 4.5.

Table 4.5 – Auditor's working document. Cash audit program of Vympel-M LLC

List of audit procedures by sections of the audit	Test method	A source of information
Audit of an organization’s accounting policies regarding funds	Inspection	Order on accounting policy
Familiarization with the working chart of accounts	Inspection	Accounting policy
Checking the accounting form	Inspection	Accounting policy
Availability in the accounting policy of a list of registers for cash accounting	Inspection	Accounting policy
Familiarization with the document flow schedule	Inspection	Accounting policy
Audit of the availability and safety of funds and monetary documents	Inventory	Manager's order
Carrying out a surprise inventory of the cash register	Inventory, recalculation	Incoming and outgoing cash orders, payrolls, cash book.
Checking the safety of funds and monetary documents	Inspection, analytical procedures	Receipt and expense cash orders, pay slips, cash book, contracts, inventory act

Continuation of Table 4.5
	Audit of the correctness of execution of primary documents	Inspection, recalculation	Receipt and expense cash orders, balance sheets; main book
	Checking the correctness of registration of cash documents	Inspection, observation	Back - balance sheets; cashier's reports with attached primary documents (receipt and expense cash orders).
	Checking the correctness of correspondence of accounts, compliance with the General Ledger data	Inspection, observation	Cash book, reverse – balance sheet; Main book
	Audit of accounting indicators and accounting (financial) statements	Analytical procedures and inspection	Back - balance sheets; General ledger, balance sheet (form No. 1)
	Checking the Balance Sheet (Form No. 1)	Inspection, recalculation	Balance sheet, General ledger, reverse balance sheets

Depending on the conditions of the audit and the results of the audit procedures, the program may be revised. The reasons and results of changes should be documented.

1. Federal Law "On Auditing" dated August 7, 2001 N 119-FZ, as amended and supplemented

2. Federal Law of November 21, 1996 N129-FZ “On Accounting”

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

4. Federal rules (standards) of auditing activities, approved. fast. Government of the Russian Federation dated September 23, 2002 No. 696

5. Regulations on accounting and financial statements V Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n

6. Chart of accounts for financial and economic activities of organizations, approved. By Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94N

8. Baryshnikov N.P. Organization and methodology of conducting a general audit. Ed. 4th, revised and additionally. - M.: Information and Publishing House "Filin", - 2002. – 352.

10. Bychkova S.M., Karzaeva N.N. Audit: situations, examples, tests - M: UNITY, 2005.

9. Capital and reserves of the organization: reflection in the financial statements // Issue of AKDI BP. - 2004. - No. 27. p. 31-32.

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11. Kovaleva O.V., Konstantinov Yu.P. Audit. Organization of audit activities. Methodology for conducting an audit. - M.: PRIOR, 2002

12. Labyntsev N.T., Serobaba N.L. Accounting for authorized capital // "Financial and accounting consultations", N 8, August 2002.

13. Makalkin I.A. Equity capital: structure, formation and use // Glavbukh. – 2002. - No. 6.

14. Nesterkina O.N. Fill out form No. 3 “Report on changes in capital” //Russian Tax Courier. - 2005. - No. 5. – p. 24-25.

15. Report on changes in capital (form N 3) // Glavbukh. – 2005. - No. 1. – pp. 12-13.

16. Pyatov M.L. Application of legislation in accounting practice. – M.: Publishing house "Accounting", 2002.

17. Pronina E.A. Capital // Accounting. - 2004. - No. 1. – p. 4-5.

18. Semenov V. Calculating capital (//Accounting supplement to the newspaper "Economy and Life", . - 2005. - No. 32. - p. 27- 2

19. Podolsky V.I., Makarova L.G. Savin A.A., Sotnikova L.V. Audit. Workshop. Tutorial for universities. M.: UNITY - DANA, Audit, 2003.

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Introduction

1. Methodology of accounting and audit of funds

1.1 Concept, goals and economic essence of audit

1.2 Goals and objectives of the audit

1.3 Stages of audit

1.4 Requirements, legislation, regulatory regulation of auditing activities

2. Planning an audit of cash transactions of the enterprise Sfera LLC

2.1 Structure of the audited enterprise Sfera LLC

2.2 Plan and program for the audit of funds of the enterprise Sfera LLC

2.3 Checking the accounting of transactions on a current account in banks

Conclusion

List of sources used

Applications

monetary auditing

Introduction

Currently, the Russian economy is undergoing significant changes at both the macroeconomic and microeconomic levels. Folds up modern system market economy, the nature and methods are changing economic activity enterprises and organizations within this system.

Financial control has been and remains one of the most important elements of market relations. Such control can be state or independent. The latter is called "audit". The main purpose of the audit is to express an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation. Data on the use of property and funds, on the conduct commercial transactions and direction of investments by legal entities can be objectively confirmed by an independent auditor.

All enterprises, carrying out production and economic activity, enter into relationships with other enterprises, organizations, institutions, employees of the enterprise and individuals. These relationships are based on various monetary transactions in the process of procurement, production and sale of products, works or services. Cash payments between enterprises are limited and strictly regulated. In a market economy, one should proceed from the principle that skillful use of funds can bring additional income to an enterprise, and therefore, it is necessary to constantly think about the rational investment of temporarily free funds to obtain additional profit. The correct organization of settlement operations ensures the stability of the turnover of the organization’s funds, strengthening contractual and settlement discipline in it and improving it financial condition. Cash is financial resources organizations, the highest liquid assets, possible to ensure the fulfillment of obligations of any level and type. The timeliness of repayment depends on their availability in sufficient quantities. accounts payable enterprises. In this course work The issues of auditing funds and cash transactions of the enterprise were considered. Despite the apparent simplicity of accounting for cash payments and, in particular, cash transactions However, many practitioners commit gross violations of the current rules of accounting and cash payments. This sometimes results in significant financial losses for the company in the form of penalties.

The relevance of the research topic lies in the fact that checking and maintaining records of an enterprise’s funds is a prerequisite for forming an opinion on the reliability of financial statements in all existing aspects.

The subject of the study is the reliability of the reflection in the accounting of funds of the enterprise, as well as the compliance of the organization of cash accounting with the requirements of the legislation of the Russian Federation.

The object of the study is the financial and economic activities of the enterprise LLC "Sfera", in the city of Ukhta.

The period under review is the 1st quarter of 2010.

The main goal of the work is to establish the legality, reliability and expediency of transactions with the enterprise’s funds, and the correctness of their reflection in accounting.

When studying this topic, I set the following tasks:

Expand the concepts and objectives of the audit in general;

Identify the most important issues to be studied at the preliminary review stage of a cash audit;

Assess the quality of the organization internal control for the movement and safety of funds;

Check the procedure for conducting transactions with funds for compliance with current legislation;

Give brief description report on the results of the audit.

1. Methodology of accounting and audit of funds

1.1 Concept, goals and economic essence of audit

Auditing is a functional science of methods and techniques of independent financial control. It is interconnected with such functional sciences as accounting (financial and managerial), business analysis, operational management (regulation, coordination and monitoring of plans), financial control, including its various forms.

Audit as a science is a system of knowledge about the methods and techniques of independent financial control. Audit as a practice is a type of management activity that boils down to independent financial control maintaining accounting records and evaluating accounting (financial) statements.

The subject of the audit is one of the main functions of management, one of the types of socially necessary activities to provide users with reliable information about the accounting statements of the audited entity for making decisions by users of these statements, i.e. provided Feedback between economic entities and users.

The object of the audit is the accounting (financial) statements of organizations and the reflection in them of the final production and economic activities of organizations.

Audit methodology is a set of special techniques, i.e. specific procedures, calculations, mathematical models, comparisons used to substantiate an opinion on the degree of reliability of reporting.

Audit evidence is obtained from performing substantive procedures and tests of internal controls.

Along with the concept of “audit”, the term “auditing activity” is also distinguished. In accordance with Federal Law No. 307-FZ dated December 30, 2008 and international experience, auditing activities include three components: audit, audit-related services, and other audit services.

Audit - specific Information system ensuring legal protection of the property interests of owners and the state on the basis of independent control of the reliability of reporting, the financial condition of business entities and providing them with assistance in setting up accounting and management, compliance with the legality of business activities, including tax requirements, etc.

Audit-related services are services other than auditing, the list of which is established by federal auditing standards. These include review audits, agreed procedures, compilation of financial statements (federal standards No. 24. 30. 31. 33).

An approximate list of other audit services contains Part 7 of Art. 1 Federal Law dated December 30, 2008 No. 307-FZ “On auditing activities”, for example:

Establishment, restoration and maintenance of accounting records, preparation of financial statements, accounting consulting;

Analysis of financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting;

Valuation activities;

Training in areas related to auditing, etc.

Auditing standards represent uniform requirements for the procedure for carrying out auditing activities, design and assessment of the quality of audits and related services, for the procedure for training auditors and assessing their qualifications

Auditing activity is the activity of conducting an audit and providing audit services, carried out by audit organizations and individual auditors.

An auditor (from the Latin Auditor - listener, student, follower) is a person who checks the state of the financial and economic activities of an enterprise for a certain period. An auditor differs from an auditor in its essence: in its approach to document verification; relationship with the client; conclusions drawn from the results of the inspection, etc. Audit is much broader than such concepts as audit and control. It provides not only a verification of the validity financial indicators, but also, no less important, the development of proposals for optimizing business activities in order to rationalize costs and increase profits.

1.2 Audit goals and objectives

The goals and objectives of auditing activities are very multifaceted. The advantage belongs to external audit. Its purpose and main objectives are defined in Federal Law No. 307 of December 30, 2008 and the Federal Rules (Standards) of Auditing, approved. Decree of the Government of the Russian Federation dated September 23, 2002 No. 696. The main goal of an external audit is to provide objective, real and accurate information about the audited object. Achievement main goal are facilitated by the current requirements for auditing activities. First of all - independence and objectivity when conducting audits, as well as confidentiality, professionalism, competence and integrity of the auditor

External audit is carried out on a contractual basis by audit organizations and individual auditors in order to objectively assess the state of affairs in the field of accounting and financial reporting economic entity.

Internal audit is an independent activity to verify and evaluate the work of an organization for the benefit of its managers. Target internal audit- help employees of the organization effectively perform their functions. This work is carried out by auditors working directly for the same company. Small organizations may not have full-time auditors. In this case, the internal audit can be entrusted to an audit commission or an audit firm on a contractual basis.

An audit can be proactive (voluntary), when it is carried out by decision of the management of the enterprise or its founders, or mandatory, if its conduct is stipulated by a direct instruction in the Federal Law or Decree of the Government of the Russian Federation.

The main goal of a proactive audit is to identify shortcomings in accounting, reporting, and taxation, to analyze the financial condition of a business entity and to help it organize accounting and reporting. It is usually carried out by decision of the management of an economic entity. The goals of a proactive audit can be very different, for example: monitoring the state of accounting as a whole or its individual sections; study of financial statements; organization of office work in accounting; assessment of used accounting automation tools and methods; assessment of the state of tax calculations, etc. It can be either comprehensive or thematic; in the latter case, only individual sections and areas of accounting are subject to control and analysis. The most time-consuming and responsible is a complete and complete verification of accounting data, starting with primary documents. Another thing is to carry out an inventory of assets and liabilities, custom scan primary accounting data or only data contained in accounting registers and reporting. The methodology for conducting an initiative audit may differ from conducting a mandatory audit.

Mandatory audit in our country is carried out in accordance with Art. 5 Federal Law No. 307 dated December 31, 2008, which presents the essence of the annual mandatory audit of accounting and financial reporting of an organization or individual entrepreneur.

Mandatory audit, according to the Federal Law, is carried out in the following cases:

If the organization has an organizational - legal form open joint stock company;

The organization is credit institution, the Bureau credit histories, insurance organization or mutual insurance company, commodity or stock exchange, investment fund, state extra-budgetary fund, the source of education of which is provided for by law RF mandatory calculations made by individuals and legal entities, a fund whose sources of funds are voluntary contributions from individuals and legal entities;

The volume of revenue of an organization or individual entrepreneur from the sale of products (performance of work or provision of services) for the previous reporting year exceeds 50 million rubles or the amount of balance sheet assets as of the end of the year preceding the reporting year exceeds 20 million rubles;

In other cases established by federal laws.

According to the object of study, it is customary to distinguish three types of audit: financial, compliance and operational.

A financial audit (audit of financial statements) involves assessing the reliability of financial information. The evaluation criteria are usually generally accepted accounting principles.

A compliance audit is designed to identify how an enterprise complies with specific rules, regulations, laws, regulations, contractual obligations that affect the results of operations or reports.

Operational auditing is used to examine the procedures and methods of operation of an enterprise, assessing productivity and efficiency. It can be used to check the implementation of business plans, various targeted programs and etc.

Depending on the intended goals, operational audits are carried out at intersectoral, sectoral, intra-company levels, external or internal auditors, in the interests of external or internal users.

Based on the frequency of audits, a distinction is made between initial and periodic audits. An initial audit is a check that is carried out for the first time on this enterprise. Periodic audits are carried out at this enterprise, usually annually.

1.3 Audit stages

An audit includes several stages: preparation for the audit, collection of evidence and drawing up auditor's report.

Preparation of an audit includes drawing up a letter about the audit and entering into an agreement. The audit letter is drawn up on the basis of Federal Standard No. 12. In reaching an agreement with the management of the audited entity, the auditor can use an audit letter - a document sent by the auditor to the proposed audited entity and signed by the management of the audited entity if they agree with the main terms of the audit engagement .

The purpose of the audit letter is to regulate the obligations of an economic entity and an audit organization or an auditor working independently as an individual entrepreneur at the stage of concluding an agreement to conduct an audit. In the case of repeated audits over a number of years, the auditor should decide whether there is a need to revise the terms of the audit engagement or remind the auditee about existing conditions agreement.

In order to reduce business risk, audit organizations must have reliable criteria for assessing potential clients. The audit organization collects objective information about a potential client. Sources of such information may be: funds mass media; banks; insurance organizations; business partners, etc. If the results of the work performed indicate that when working with a given entity, the auditor’s business risk will be too high, and the audit will be too labor-intensive, the audit contract may not be concluded. An agreement is considered concluded if an agreement is reached between the parties in the form required in appropriate cases on all essential terms of the agreement.

Planning of audit activities is regulated by Federal Standard No. 3. The provisions of the standard apply primarily to recurring audits. For an audit that is being conducted for a given entity for the first time, the auditor is required to expand the planning process to include issues other than those specified in Federal Standard No. 3. Issues for conducting an initial audit are further addressed in Federal Standard No. 19.

Audit planning includes the following main stages: preliminary, preparation and drawing up of a general audit plan, preparation and drawing up of an audit program.

In the process of preparing the general plan and audit program, the effectiveness of the internal control system operating at the economic entity is assessed, and the internal control system itself is assessed. The internal control system is effective if it promptly warns about the occurrence of unreliable information and identifies it. When assessing the effectiveness of the internal control system, the audit organization must collect a sufficient number of audit evidence. If the audit firm decides to rely on the internal control and accounting systems to obtain a reasonable degree of assurance about the reliability of the financial statements, it must adjust the scope of the forthcoming audit.

The results of the procedures carried out by the audit organization in preparing the general plan and program should be documented in detail, since they serve as the basis for planning the audit and can be used throughout the process of conducting audits of sections and accounts of accounting.

The general list of audit objects when drawing up a general audit plan covers the following items:

Founding and others general documents organizations;

Accounting policy of the organization;

Fixed assets;

Intangible assets;

Productive reserves;

Payroll calculations;

Cash;

Accounting statements and applications, etc.

The development of an audit program includes steps similar to those of the development of an overall audit plan. The program is a development of the general audit plan and represents a detailed list of audit procedures necessary for the practical implementation of the audit plan. She serves detailed instructions auditor assistants and at the same time - a means of monitoring the timing of work for the heads of the audit organization.

The auditor should document the audit program and assign a number to each procedure performed so that during the work process he can make references to them in working documents. The audit program is compiled in the form of a program of tests of controls, or in the form of a program of substantive audit procedures.

The auditor's conclusions for each section of the audit program, documented in working documents, - factual material for drawing up an audit report and an audit report, as well as the basis for forming an objective opinion of the auditor on the financial statements of an economic entity.

At the end of the planning process, the overall plan and program must be documented and endorsed in the prescribed manner.

IN Russian practice issues of obtaining audit evidence are regulated by Federal Standard No. 5, which establishes uniform requirements for the quantity and quality of evidence that must be obtained during an audit of financial statements, as well as for the procedures performed to obtain evidence.

Audit evidence - information obtained by the auditor during the audit and the result of the analysis specified information on which the auditor's opinion is based. Audit evidence includes, in particular, source documents and accounting records, which are the basis of financial statements, as well as written explanations authorized employees of the audited entity and information obtained from various sources (third parties).

Testing of internal controls means tests to obtain audit evidence regarding the proper design and effectiveness of the accounting and internal control systems.

Substantive testing procedures are aimed at obtaining audit evidence of material misstatements in the financial statements. Verification procedures mean:

Detailed tests assessing the correctness of recording transactions and balances in accounting accounts;

Analytical procedures.

The objects of assessment of accounting and internal control systems, regarding which the auditor collects evidence, include:

Organization - the arrangement of accounting and internal control systems that ensure the prevention and detection, as well as correction of material misstatements;

Operation - the effectiveness of the accounting and internal control systems during the relevant period.

Audit evidence is more convincing if it is obtained from different sources, has different content and does not contradict each other. In such cases, the auditor may be able to provide a higher degree of assurance than would be obtained by considering the audit evidence in isolation. Conversely, if audit evidence obtained from one source is inconsistent with evidence obtained from another, the auditor should determine additional procedures to find out the reasons for this discrepancy.

The auditor obtains audit evidence by performing substantive procedures such as inspection, observation, inquiry, confirmation, recalculation and analytical procedures. The duration of these procedures depends, in particular, on the time allowed for obtaining audit evidence.

Inspection- represents the examination of records, documents or tangible assets.

Observation- represents the auditor's monitoring of a process or procedure performed by others.

Request- seeking information from knowledgeable persons within or outside the audited entity.

In order to expand the provisions regarding methods for collecting audit evidence, the issues discussed should be developed in the internal standards of both accredited professional auditing associations and the internal standards of audit organizations. During the audit, all actions of auditors are aimed at achieving the main goal of the audit - the formation of an objective opinion on the reliability of the financial statements of an economic entity. This opinion constitutes the content of the auditor's report. According to Art. 6 Federal Law dated December 30, 2008 No. 307, audit report- an official document intended for users of the financial statements of the audited entities, containing the auditor’s opinion expressed in the prescribed form on the reliability of the financial statements of the audited entity. When drawing up the audit report, the auditor is guided by the provisions federal standards № 6, 10, 11, 22, 23.

The audit organization is obliged to submit an audit report only to the economic entity in the agreed number of copies and within the time frame agreed upon by the parties.

In accordance with Federal Law dated December 30, 2008 No. 307-FZ “On Auditing Activities,” the auditor’s report must contain:

1) Name "Audit report";

2) Indication of the addressee (shareholders of the joint-stock company, participants of the company with limited liability, other persons);

3) Information about the audited entity: name, state registration number, location;

4) Information about the audit organization, individual auditor: name of the organization, full name of the individual auditor, state registration number, location, name self-regulatory organization auditors, whose members are the specified audit organization or individual auditor, number in the register of auditors and audit organizations;

5) A list of financial statements in respect of which the audit was conducted, indicating the period for which they were compiled, the distribution of responsibility in relation to these statements between the audited entity and the audit organization;

6) Information about the work performed by the audit organization to express an opinion on the reliability of the financial statements of the audited entity (scope of the audit);

7) Opinion of the auditing organization, individual auditor on the reliability of the financial statements of the audited entity, indicating the circumstances that have or may have a significant impact on the reliability of such statements;

8) Indication of the date of conclusion.

The audit report must be signed by the head of the auditor or the person authorized by the head and the person who conducted the audit, indicating the number and validity period of his qualification certificate. These signatures must be sealed.

The auditor's report in accordance with federal rule (standard) No. 6 "Audit report on accounting (financial) statements" from the point of view of assessing the reliability of the financial statements can be unconditionally positive or modified.

Unconditionally positive conclusion- such a conclusion means that the financial statements give true representation O financial situation and the results of the financial and economic activities of the audited entity in accordance with established principles and methods of accounting and preparation of financial statements in the Russian Federation. All other conclusions are modified.

The modified auditor's report may:

Be negative.

The auditor's report is considered modified if:

Factors that do not influence the auditor's opinion, but are described in the auditor's report in order to attract the attention of users to any situation that has arisen in the audited entity and disclosed in the financial statements;

Factors influencing the auditor's opinion that could lead to a qualified opinion, disclaimer of opinion, or adverse opinion.

The auditor's report is accompanied by a complete set of financial statements of the economic entity for the relevant fiscal year, which is being audited.

Part 5 of Art. 6 Federal Law dated December 30, 2008 No. 307, introduced the concept of “deliberately false audit report”, drawn up without an audit or drawn up based on the results of an audit, but clearly contradicting the contents of the documents submitted to the audit organization and considered during the audit. An auditor's report is recognized as knowingly false by a court decision.

1. 4 Requirements, legislationO, regulatory regulationaudit activities

The relevant legal and legislative documents contain provisions on organizing audit activities, conducting certification and improving the qualifications of auditors. The main documents that ensure regulatory regulation and functioning of the audit system in the Russian Federation include: the Civil Code, the Tax Code, the Law on Accounting, the Federal Law “On Auditing Activities”, the Federal Law “On Licensing of Certain Types of Activities” dated 08.08.2001 No. 128-FZ, Temporary regulations on the system of training and advanced training of auditors in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated September 12, 2002 No. 93n, Federal rules(standards) of auditing activities, approved. Decree of the Government of the Russian Federation dated September 23. 2002 No. 696.

In Russia, the system of regulatory regulation of auditing activities is in its infancy. Among the presented concepts and regulatory systems, a multi-level system of regulatory regulation of auditing activities seems to be the most appropriate. This system includes four main levels.

Level 1- includes the Federal Law of s, which is one of the main legislative acts and determines the place of audit in financial and economic activities as its necessary equal element.

To level 2 documents regulating auditing activities in the Russian Federation include those that determine general issues regulation of auditing activities, mandatory for market entities. This includes federal standards. Currently, 33 federal standards have been developed and approved.

To level 3 relate regulations ministries and federal services, establishing the rules of auditing activities and conducting audits in relation to specific industries, organizations and certain issues of taxation, finance, accounting, etc.

Level 4 includes internal regulations (standards) for auditing activities, which are developed by audit organizations on the basis of federal auditing standards and practices.

The first Federal Law was adopted in August 2001, which confirmed the final formation of the Russian audit system and determined the prospects for its further development.

2. Planning an audit of cash transactions of an LLC organization" Sphere"

2.1 Structure of the audited enterprise LLC" Sphere"

The commercial organization Sfera LLC was registered by the administration of Cherepovets, June 21, 2001, TIN 3528102655, checkpoint 3520253260. This organization has the following legal address: Vologda region, Cherepovets, st. Krasnaya, 1, apt. 45, later the company opened branches in several cities of the Komi Republic, such as Syktyvkar, Inta, Ukhta, etc.

In accordance with the Charter of the organization, "Sfera" is a limited liability company, which is a legal entity, has an independent balance sheet, a current account in the branch of OJSC "Gazprombank" in Ukhta, and operates on the principles of self-financing and self-financing. Created without limiting the period of activity, this organization has civil rights and bears the responsibilities necessary to carry out any types of activities not prohibited by the legislation of the Russian Federation. Also, Sfera LLC is the owner of the property belonging to it, including property included in authorized capital enterprises.

LLC "Sfera" was created with the aim of obtaining maximum profit and providing the population in the following areas:

Procurement and processing of scrap ferrous metals;

Sales of secondary rolled metal;

Cargo handling;

Responsible storage of partner products;

Renting industrial and office premises.

Sfera LLC has been operating in the market for these services in Ukhta for more than 5 years. During this time, it has established itself as one of the strongest competitors. LLC "Sfera" works with such large enterprises of the city as LLC "Gazprom", LLC "Lukoil", JSC "Pechoraneftegaz", etc.

The average headcount in 2010 was 49 people, of which the share of production workers was 68%. The management of the enterprise is headed by General Director Tereshchenko P.A., head of accounting Chief Accountant Sokolova N.A.

Between the branch of Sfera LLC in Ukhta and the professional audit firm"Yurist" entered into an agreement to provide audit services to the company. The agreement is of an initiative nature and was concluded for a period until December 31, 2010, with possible extension.

2.2 Plan and program for auditing LLC funds" Sphere"

The purpose of an audit of cash transactions is to establish compliance by economic entities with the rules for conducting cash transactions, the completeness and accuracy of reflection in the accounting of cash and banking operations.

Sources of information for the audit are: cash book, receipt and debit orders, bank account statements, payment documents, accounting registers cash accounting, reporting, etc.

Numerous and varied cash flow transactions at the enterprise's cash desk are also reflected in the following registers synthetic accounting and reporting: general ledger; journal - order No. 1 and statement No. 1; other registers for synthetic accounting of cash transactions; enterprise balance sheet; Report on financial results and their use; cash flow statement.

Before conducting a cash audit, an enterprise must enter into an agreement with an audit firm for a cash audit, which will indicate exactly what actions the auditor will perform and within what time frame during this audit. The contract must be accompanied by a plan and program that was specially developed by the audit organization in order to fulfill the obligations under the proactive audit contract at the enterprise. IN in this case This is a cash audit program for an enterprise. (Appendix 1 and 2)

Before embarking on a full audit of cash transactions, the auditor must plan this audit. After all, a “complete” check does not mean at all that all cash documents will be reviewed one after another. Each procedure has its own purpose, pursues a specific goal, and its results must be presented in the form of a special table.

An audit of cash transactions begins with an inventory of funds in the company's cash desk. The cashier, in the presence of the auditor, draws up a cash report on cash transactions for the last day, withdraws the balance of money according to cash book on the day of inspection. At the same time, a receipt is taken from the cashier that all receipt documents are included in the report and by the time the cash register is inventoried, there is no money that has not been received or written off as an expense. Then a sheet-by-sheet count of money begins. After counting the money and other valuables stored in the cash register, the resulting balance is compared with the accounting data in the cash book.

The results of the audit are documented by drawing up a report, which is signed by the auditors, chief accountant and cashier. In case of detection of surplus or shortage of cash or other valuables, it is necessary to obtain a written explanation from the cashier.

When taking inventory of the cash register, it is checked whether an agreement on full financial responsibility has been concluded with the cashier and distributors established form; is there an order for the appointment of a cashier, does the cash register premises comply with recommendations for ensuring the safety of funds, for technical strength and equipment with security and fire alarm systems.

When checking the cash register, it is most important to check:

Completeness and timeliness of posting of funds received by checks from the bank. Reconciliation is made with bank statements;

Correct execution of incoming and outgoing orders, cash book, journal of registration of incoming and outgoing cash orders;

The presence of a signature in the receipt of money, the correspondence of the signatures for the receipt of money in expenditure orders and statements with the signatures in other documents;

The correctness of maintaining the cash book and the balances of money displayed in it at the end of the day;

Correctness of totals in payrolls;

Correct execution of documents when depositing wages;

The correctness of the issuance of money by proxy;

Compliance with limits on storing money in the cash register and the procedure for cash settlements with legal entities;

Storing safe keys and their duplicates;

Implementation of resolutions of the Government of the Russian Federation on the use of cash registers when making cash payments to the population;

Correctness of compilation accounting entries;

Correspondence of entries in the cash book to entries in the journal - order No. 1 and statement No. 1 for account 50 "Cash" and the General Ledger for the past period.

Next, the completeness and timeliness of the receipt of funds received at the cash desk is checked. Particular attention is paid to checking transactions for writing off funds for production costs or distribution costs.

An enterprise may have cash in its cash desk within the limit established by the bank in agreement with the head of the organization.

The issuance of cash to pay wages is carried out according to properly executed pay slips, in which erasures and corrections are not allowed.

After deadline payment of wages, the cashier must:

IN payroll against the names of persons to whom payments have not been made, make a note “Deposited”;

Compile a register of deposited amounts;

At the end of the payroll, make an inscription about the amounts actually paid and subject to deposit, check with the total on the statement and seal the inscription with your signature;

Record the amount actually paid in the cash book and put the stamp “Expense” on the statement. cash order No...” The deposited amounts are handed over to the bank, and one general cash order is drawn up for them.

Cash is accepted by the enterprise's cash desk according to cash receipt orders signed by the chief accountant or a person authorized to do so.

Cash is issued from the cash register using cash receipts or other documents.

Cash desk is an isolated room, equipped in accordance with the established procedure, intended for receiving, issuing, and temporary storage of cash and valuable papers. Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited.

The auditor may use during the audit questionnaire, presented in Appendix 3.

Responsibility for compliance with the procedure for conducting cash transactions rests with the manager, chief accountant, accountant and cashier. Therefore, the auditor must interview each of the responsible employees, therefore the auditor’s questionnaire is drawn up in four copies, each with the position, surname, first name and patronymic of the person with whom the interview was conducted.

According to this questionnaire, preliminary conclusions can be drawn: that Sfera LLC has a number of negative aspects:

The cash desk does not have a separate room, which weakens the protection of funds and other material assets enterprises from theft;

The company does not have established deadlines for sudden audits, which can lead to distortion of accounting data;

When changing a cashier, as a MOL, an audit must be carried out, but this is not the case at the enterprise;

The enterprise does not have a cash register, but according to the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (as amended on February 14, 2009), this is not a violation if the enterprise has forms strict reporting equivalent to checks. At Sfera LLC, such a form is invoices for the release of goods;

The enterprise has no restrictions on the timing of the use of funds for business needs, which reduces the ability to control the expenditure of funds.

According to preliminary findings, the auditor at Sfera LLC needs to carry out a number of procedures to identify possible violations or abuses:

Cash inventory;

Checking the presence of the manager’s signature on the PKO and RKO, Ch. accountant, cashier and receipts of money recipients;

Checking the completeness of the receipt of funds received from the bank by check to the cash desk of the enterprise;

Checking the timeliness of employee payments for funds issued for business needs;

Checking the log of issued powers of attorney;

Checking the correctness of the posting of amounts under powers of attorney;

Checking the completeness of the primary cash receipt documents attached to the cashier’s report;

Checking the completeness of the primary expense cash documents attached to the cashier’s report;

Checking the results of cash reports;

Checking the validity of including persons in payroll statements;

Checking the compliance of payroll records with registers of deposited amounts;

Checking the compliance of issued cash receipts with the register of depositors;

Checking cash settlements with other legal entities in amounts exceeding the established limit;

Checking compliance with the cash balance limit established by the bank; verification of enterprise compliance limit amounts settlements between legal entities in cash received at the cash desk;

Checking the correctness of keeping books of the cashier - operator, etc.

According to the audit, accounting of cash transactions at the enterprise is kept on balance sheet account 50 "Cash" in accordance with the Procedure for conducting cash transactions in the Russian Federation and a subaccount 50/1 "Cash of the organization" has been opened to it.

The debit of the account records the receipt of money, for example, standard wiring for working with the cash register are:

· Money was transferred from the current account (D 50 - K 51);

· Receipt of revenue for products from customers (D 50 - K 62);

· Return of the balance of the amount from the sub-account (D 50 - K 71);

The loan reflects the expenditure of funds from the cash register, for example:

· Issuance of salaries (D 70 - K 50);

· Issue on record (D 71 - K 50);

· Depositing into bank accounts (D 51-K 50).

The enterprise has created almost all possible conditions to ensure the safety of funds, such as: money is stored in a fireproof safe, the cash register has an alarm and panic button, the enterprise has its own security service, etc.

During previous period The cash register inventory was carried out once - by prior order of the manager - no surpluses or shortages were identified.

To carry out an inventory of funds, by order of the head of the organization, an audit commission consisting of three people was approved:

Sokolova N.A. - Chief Accountant;

Tereshchenko T.O. - accountant;

Terentyeva L.I. - member of the audit commission.

In the presence of the cashier and the auditor, an inventory of the cash register was carried out: cash receipts and expenditure orders, a cash report, and transaction documents were checked last day, cash was recalculated - a shortage was established in the amount of 102 rubles, 50 kopecks. This shortage should be written off using the following entries: D94 - K50 (the shortage was identified during the cash register inventory); D 73/2 - K 94 (according to the agreement with the cashier on full individual financial responsibility, the identified shortage was written off to the culprit - cashier V.V. Rybets). Upon completion of the audit, a Cash Inventory Report was drawn up and handed over to the manager and chief accountant.

According to the Procedure for conducting cash transactions in the Russian Federation, all cash transactions must be formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations. All primary documents attached to the incoming cash order and the outgoing cash order are stamped “Received” and “Paid.” However, at the Sfera LLC enterprise, not all details of cash documents are filled out:

Expenditure cash order No. 215 dated March 29. 2010 in the amount of 1000.00 rubles. Shmeleva O.P. - there is no decoding of the cashier’s signature;

Receipt cash order No. 71 dated January 26, 2010. In the amount of 4820 rubles, 50 kopecks. from Stroy Sever LLC - the basis for the operation is not stated;

Receipt cash order No. 183 dated March 21, 2010, in the amount of 1,750 rubles, from Timofeev N.O. - no supporting document

The limit for storing funds in the cash desk, established by the GPB branch in Ukhta on January 1, 2010, is observed and amounts to 19,000 rubles.

Compliance check size limit cash settlements with legal entities complies with the instructions of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities for one transaction” - amounts to no more than 100,000 rubles. The following calculations were carried out at Sfera LLC:

LLC "VtorMetall" in the amount of 12,000 rubles, payment to the supplier for the goods;

LLC "TekhOptTorg" in the amount of 26,980 rubles, payment for electricity;

LLC "RUS-Trans" for 31000, payment for the vehicle.

In accordance with clause 19 of the Procedure for conducting cash transactions in the Russian Federation, erasures, blots or corrections in cash documents are not allowed, since these forms are strict reporting forms. At the enterprise this rule was violated when the cashier filled out the cash book dated February 24, 2010, the balance at the beginning of the day was 11,253 rubles, it was corrected to 11,263 rubles.

At the Sfera LLC enterprise, there are cases of failure to display the balance at the end of the day in the cashier's reports, which is a violation of the Procedure for conducting cash transactions in the Russian Federation.

Checking the correctness and timeliness of the posting of money received by cash checks from the bank did not show any violations; the amounts that were indicated in the cash book on the spine were verified checkbook and in the bank statement, in addition, the check numbers entered in receipt order and on the counterfoil of the check.

An audit of the expenditure of cash from the cash register established: in accordance with clause 16 of the Procedure for conducting cash transactions in the Russian Federation, the issuance of money to persons who are not on the payroll of the enterprise is carried out according to cash expenditure orders issued separately for each person, on the basis of concluded agreements. In addition, the issuance of money under an expenditure cash order to an individual is made only upon presentation of an identification document of the recipient, whose data must be entered in the expenditure cash order.

The enterprise LLC "Sfera" concluded labor agreements for the performance of work, however, in the cash receipts for the payment of wages, the recipient's passport information was not indicated:

Expenditure cash order No. 178 dated February 22, 2010 for the amount of 19,100 rubles. Markov N.O;

Expense cash order No. 179 dated February 22, 2010 for the amount of 8,750 rubles. Pereputov P.N.

Checking compliance with the procedure for using cash registers showed that the enterprise does not have a cash register, all payments are made out by receipts and expense orders on the basis of an invoice in a form approved by the head of the enterprise.

2.3 Checking the accounting of transactionson bank account

When auditing transactions on a current account, it is necessary to establish:

Do the amounts on the bank statements correspond to the amounts indicated in primary documents;

Is there a bank stamp on the attached primary documents?

Correctness and completeness of crediting funds deposited to the bank in cash;

Justification for transferring funds;

Correct preparation of accounting entries for bank transactions;

Compliance of the entries indicated in the bank statements with the entries in the journal order No. 2, statement No. 2 and the General Ledger;

Completeness and accuracy bank statements and documents for them.

For verification, the auditor can apply the control tests specified in Appendix No. 2.

Sources of information on the accounting of funds in the current account are: the turnover balance sheet for account 51 “Current account”, form No. 1 “Balance sheet” as of 03/30/2010, bank documents for 2010.

According to the requirements for conducting transactions with a current account, funds from the company's account are debited by order of the account owners. All payments from the accounts of the enterprise are carried out in the order determined by the head of the enterprise, unless otherwise provided by the legislation of the Russian Federation. Settlement documents have a standard form and have the necessary details, are accepted by the bank for execution if there are signatures of authorized persons of the enterprise.

Blots and erasures in settlement documents are not allowed. Incorrectly executed settlement and monetary documents will not be accepted for processing.

Accounting for transactions on the current account on account 51 "Current account". The debit reflects the receipt of funds, and the credit reflects the debit of funds from the current account. For example, typical transactions for working with a current account are:

D 51 - K 50 - cash delivery from the cash desk to the bank;

D 51 - K 62 - receipt of funds from buyers;

D 51 - K 66, 67 - receipt of loans;

D 69 (by individual social funds) - K 51 - Unified Social Tax is listed

D 60 - K 51 - transferred to suppliers;

D 50 - K 51 - issued to the cash desk of the enterprise;

D 76 - K 51 - transfer of accounts payable;

D 99 - K 51 - Payment of fines, penalties, etc.

Transactions on the current account are reflected in accounting on the basis of bank statements on the current account and monetary settlement documents attached to them.

A random check found:

1. The general ledger data on cash balances on the current account corresponds to the data in bank statements at the beginning and end of the period under review;

2. Business transactions the cash flow on the current account No. 40702810000170000715 opened in the branch of OJSC Gazprombank is reflected in the accounting registers in a timely manner and in full;

3. The completeness of the reflection of cash amounts in Form No. 1 “Balance Sheet” as of March 31, 2010 was checked. Indicator of line 260 “Cash” balance sheet correspond to accounting data (turnover - balance sheet) as of March 31, 2010.

4. During the audit of transactions involving the accounting of funds in the current account, monetary documents, no violations were identified.

The audit report of the Limited Liability Company "Sfera" for the 1st quarter of 2010 was presented by the specialized audit organization "Yurist" on the basis of agreement No. IA-48/10 dated January 10, 2010, which audited the company's funds.

The audit was carried out in accordance with Federal law dated December 30, 2008 No. 307-FZ “On auditing activities”.

The audit included checking, on a sample basis, confirmations of the numerical data and explanations contained in the financial statements of Sfera LLC for the 1st quarter.

The audit was carried out by:

Baranova N.A. - head of the audit team;

Pavlova V.O. - Lead auditor.

Responsible for the audited period:

Sokolova N.A. - Chief Accountant;

Tereshchenko T.O. - accountant;

Rybets V.V. - cashier

A random audit was carried out based on the approved and agreed upon audit plan from May 25 to May 30, 2010.

The funds of Sfera LLC are reflected in the balance sheet of the enterprise on page 260 of the balance sheet “Cash”.

Based on the results of the audit conducted at the Sfera LLC enterprise, it is necessary to bring the conduct of cash transactions in accordance with the requirements of the Procedure for Conducting Cash Transactions in the Russian Federation:

The company needs, whenever possible, to allocate a separate room for the cash register, which will greatly reduce the likelihood of theft of funds;

It is proposed to carry out an inventory of the cash register, suddenly once a month, to increase the level of internal control in the enterprise.

Pay closer attention to the paperwork;

Prepare the cash book in a timely and correct manner;

Correctly fill out the cash register for employees who are not on the payroll of the enterprise, etc.

No violations in the maintenance of the current account were identified.

Taking into account the proposed comments, it can be stated that financial statements The enterprise has drawn up adequately all business transactions.

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