Внутрифирменная стандартизация аудита основных средств

Abstract

In modern terms, standardization is one of the key factors, that characterize the effective development of audit activities in the Russian Federation and contribute to its adaptation to the requirements of international auditing standards. During the process of standardization of audit activities, a system of documentation is created, that establishes uniform requirements for the audit procedure, the order of formation and presentation of the audit report and the auditor’s report, internal and external control of auditing quality, training of auditors and assessment of their qualifications. The standard sets out rules, general principles, characteristics, intended for permanent and durable usage and affecting various professional activities and their results. The standard is being developed on the basis of mutual consent of the parties and approved by the competent authority. The unified structure of the standard should include: information on general provisions; basic concepts and definitions, that are used in the standard; aims and objectives of the audit of separate accounting object; normative legal acts and sources of information, used in the verification process; methodological approaches to the testing of the internal control system; audit evidence and analysis procedures, used in the verification process; typical errors and irregularities, detected during the audit. Standards are the basis for high-quality audits, introduction into practice of auditing organizations of scientific achievements, define the professional image of the profession, allow users of financial information to communicate with the auditors in the verification process. The application, discussed in an article, internal standards allows to detail professional conduct, because its use is based on the requirements of the federal standards and self-regulatory organizations of auditors. The use of standard in practice improves the quality of audit operations from fixed assets, reduces audit risk, provides an additional control over the work of the audit team.