Working paper of the auditor. The form of the working document of the auditor

When planning the audit, the auditor's working documents play a special role . каждой бумаги оформляется в соответствии с установленными на практике правилами. The sample of each paper is drawn up in accordance with the rules established in practice. The information on the forms is confidential. Let's consider the main types of working documents of the auditor.

general characteristics

– бумага, в которой присутствуют записи, сделанные специалистом в ходе планирования проверки, при подготовке ее выполнения, обобщении результатов. The auditor's working paper is a paper in which there are entries made by the specialist during the planning of the audit, in preparation for its implementation, and a summary of the results. It may also contain information obtained from third parties, counterparties of the inspected enterprise. определяется индивидуально в каждом случае. The number and composition of the auditor's working documents is determined individually in each case. The decisive role in this will be the purpose of their design.

Appointment

In practice, the following working documents of the auditor are used:

1. . On fixed assets . They contain information about the property of the inspected enterprise, its movement, costs, expenses, accounting, receipt and other transactions with valuables.
2. For planning verification. They reflect the main stages of the audit.
3. Confirming the conduct of procedures.
4. Containing information on audit reports and information summarizing the results.

Working documents are also drawn up for:

1. The current conformity control program is tested and the plan is.
2. Ensuring the validity and legality of the inspection.
3. Check quality control.
4. Formation of an audit report.
5. Control of the activities of a specialist and justification of labor remuneration.
6. Documentation of the risk determined by the auditor with reduction of its value.

Determinants

The number, content, and forms of documents are selected depending on:

1. Qualifications of a specialist.
2. Terms of the contract with the inspected enterprise.
3. Previous experience.
4. Internal standards and rules that guide the specialist.

The form of the working document of the auditor

Regardless of the purpose of use, general requirements are set for papers. должен отражать полную и конкретизированную информацию. First of all, any working document of the auditor should reflect full and specific information. This is necessary in order to make it easier for another specialist to understand the essence of the implemented activities.

оформляется непосредственно в процессе проверки. Each working document of the auditor is formalized directly during the verification process. Filling of the securities after or before the inspection is not allowed. When completing the documentation, the auditor should take into account not only the information that relates to the period being checked, but also information for the previous time intervals. The papers should contain key data, according to which the expert must express an opinion. It is necessary that they cover the most important areas of inspection and the tasks set and implemented by the authorized person.

The documentation should allow to analyze the reporting, according to the established criteria. The securities reflect the state and assessment of internal control in the organization, as well as the level of confidence in it. They fix the performed procedures related to the verification and analysis of the enterprise's accounting records, compliance with financial policies, compliance with statutory standards, principles and requirements.

вносятся так, чтобы можно было впоследствии без труда понять написанное. The information in each working document of the auditor is entered so that it was possible to understand the written work without difficulty. An obligatory requirement is to specify the date and place of registration, the name of the specialist. The documents should be signed by the auditor, identification code. Pages are numbered. In addition, the specialist indicates the sources from which he took information for paperwork, applications that record the economic and financial operations of the enterprise.

Classification

It is conducted according to different criteria. Depending on the period of reference and execution, the documents can be long-term or short-term use. According to the sources and method of obtaining paper, they are divided into received from third-party subjects or from the inspected enterprise, as well as issued by the expert himself. Depending on the destination, the documents can be:

1. Observation.
2. Testing.
3. Informative.
4. Confirmatory.
5. Comparative.
6. Estimated.
7. Analytical.

In the form of provision, graphic, text, tabular and combined forms are selected. Depending on the design technique, the papers can be hand-written or filled using a PC.

Working documents of the auditor: example

The papers that the specialist uses during the audit reflect various information. In accordance with this, allocate paper with data:

1. Legal nature.
2. About the management and employees of the company.
3. On the structure and organization of the firm.
4. On the economic fundamentals of the enterprise. Such documents describe the financial policy of the company.
5. About the accounting system. These include reporting, primary securities, etc.
6. On organizational and functional problems. This includes plans, inspection programs, lists of activities and procedures, etc.
7. On the assessment of risk. They include calculations.
8. On the verification of certain indicators and articles of the company's annual accounts.

The working documents should also include the audit report, recommendations and proposals, specialist correspondence.

Features of the content

The specialist should reflect in the documentation information about:

1. Planning a check.
2. The nature, timing and extent of the activities carried out, their results.
3. Conclusions, which were formulated on the basis of the received and analyzed materials.

The papers should present the rationale for all the key points on which the final opinion will be expressed.

Nuances

The content and form of the documentation determine:

1. Nature of the assignment.
2. Requirements to which the conclusion must conform.
3. Features and nature of the activity of the inspected subject.
4. Use of control techniques and methods during the execution of the audit.

Working documents are the property of an audit firm. She has the right to take any actions with them at her discretion, if they do not contradict the legislation, other norms and professional ethics. Some documents or excerpts from them can be submitted to the inspected enterprise. But they can not be a substitute for accounting records.

Storage

After the end of the audit, the documentation is to be delivered to the archive of the audit company. The papers are stitched together, folded into folders that are inserted for each inspection separately. In the working documentation contained in the files "permanent and current dossier", pages are numbered, and on special sheets their number is indicated. Papers of regular customers are kept in one set. Documents in such folders are distributed in chronological order. Files of "special" and "permanent" files can be transferred from one year to another. The lead specialist or other auditors subordinate to him must necessarily mark on the documents the changes, if they occurred, the date of making adjustments. Records are confirmed by signatures. The preservation of documents, registration, transfer to the archive is provided by the leading specialist responsible for a certain verification.

Additionally

Identification parameters must be present in each document. In particular, they refer to the name of the inspected person, the verification period and so on. In addition, identification papers, as well as cross-references, should be included in the papers. This provides faster picking them into files. At the end of each folder the full name is indicated. Responsible officer and his signature. Documentation can be stored on paper or electronic media, as well as on photographic film. The term of the maintenance of the papers, handed over to the archive, is not less than five years.