What is the purpose of checking. Why and how are audits carried out, or an independent assessment as a factor in business efficiency. Where does the audit begin?

Measurements may not be perfect. In scientific research - as in any decision-making - we have to determine the level of uncertainty that is acceptable to ourselves. Only in this case can we move forward. For example, if you are on a drug and hope it will ease a severe headache, then you may need to know that this drug works for the average person 75% of the time. On the other hand, if changing your eating habits only slightly reduces your already low chances of getting something cardiovascular (for example, from 5 to 4.9%), this may not be enough to convince you to give up your favorite pastries.

In politics, the decision point is even less certain. As a rule, society is vaguely aware of how well an issue needs to be studied before changing laws or imposing restrictions. The necessary calculations are complicated by many factors. As discussed in the previous chapter, the ambiguity of goals and methods makes it difficult, if not impossible, to carry out any reliable cost-benefit analysis.

Columnist The New York Times Nicholas Christoph, advocating caution in handling potentially hazardous chemicals such as bisphenol-A (BPA) in food or food packaging, wrote: “BPA research has been sounding the alarm for decades, and the data are still complex and ambiguous. Such is life: in the real world, legislative action usually has to be taken on the basis of ambiguous and controversial data. "

None of this is to say that we should not seek to quantify costs and benefits when setting policy. However, it is clear that we need to clearly understand what each estimate means, how much it can change depending on the initial assumptions or goals, and also what was and was not taken into account in the calculations. Cost-benefit analysis can be useful, but it can also give a false sense of concreteness, reliability and safety, which often leads to reckless decisions.

Luckily for us, physicists tend to pose simpler questions than those faced by public politicians. When dealing with pure knowledge, which is not supposed to be used in practice in the near future, one thinks of something completely different. Measurements in the world of elementary particles are also much simpler, at least in theory. All electrons are by nature the same. When making measurements, one has to think about statistical and systemic error, but one can safely forget about the heterogeneity of the population. The behavior of one electron gives us reliable information about the behavior of all electrons. Nevertheless, the concept of statistical and systemic error is applicable here as well.

However, even in "simple" physical systems, it is necessary to decide in advance what kind of accuracy we need, because there are no ideal measurements. In practice, the question boils down to how many times the experimenter has to repeat the measurement and how precise the measuring device is to use. The decision is his. The acceptable level of uncertainty is determined by the questions asked. Different goals require different levels of precision and accuracy.

For example, atomic clocks measure time with an accuracy of one ten-trillionth, but few people need such an accurate idea of \u200b\u200btime. An exception is experiments to test Einstein's theory of gravity: there can be no unnecessary precision and accuracy. So far, all tests show that this theory works, but measurements are continually being improved. At higher accuracy, hitherto unseen deviations may appear, presenting new physical effects that could not have been noticed in previous, less accurate experiments. If this happens, then the observed deviations will allow us to look into the realm of new physical phenomena. If not, one would have to conclude that Einstein's theory is even more accurate than previously established. We will know that it can be applied with confidence over a wider range of energies and distances, moreover, with greater accuracy.

If we need to "only" deliver a person to the moon, then we naturally cannot do without knowledge of physical laws, sufficient not to miss, but it is not necessary to involve the general theory of relativity, and even more so it is not necessary to take into account even more small potential effects representing possible deviations from it.

Urinalysis is one of the main additional clinical studies that are carried out in medical institutions. Based on the data of this analysis, the doctor can assess the state of the entire genitourinary system of a person - any pathology that affects the kidneys, ureters, bladder or several levels of the urinary tract, in the overwhelming majority of cases is manifested by violations in the general analysis of urine. Please note that a general urine test is performed first. If a pathology is found in it, the doctor usually recommends taking a urine test according to Nechiporenko and Zimnitsky to clarify the diagnosis, as well as urine culture for sterility and determining the sensitivity of microorganisms to antibiotic therapy (this allows for much more effective treatment). Let's look at a few clinical examples where abnormalities were found in the analysis of urine, indicating in favor of a particular disease.

Signs of chronic pyelonephritis

In the analysis of urine, the presence of protein is observed, which normally should not be at all;
There is a large number of leukocytes, which are collected in flakes;
Hyaline cylinders are visualized.

The fact that a protein appears in the urine clearly indicates the pathological permeability of the renal glomerulus - normally large molecules cannot penetrate the filtering membrane. The presence of leukocytes speaks in favor of the fact that some kind of inflammatory process is taking place - pathological changes are confirmed by the presence of a large number of hyaline cylinders.

General urine analysis for glomerulonephritis

The presence of a large number of erythrocytes in the sediment (a consequence of serious damage to the renal glomerulus), many casts and salts - all this testifies in favor of the nephritic syndrome, which is characteristic of glomerulonephritis. Please note that it will be necessary to make a diagnosis by comparing clinical data and data from an objective examination of a person. This is the only way to determine the cause of the violations.

1. Who exercises external control?

B) state financial authorities;

2. What is the purpose of internal control?

A) in order to ensure the safety of the property of the enterprise;

3. What is departmental control?

C) control by a higher authority based on the principle of administrative subordination.

4. What type of control does audit refer to?

A) to independent;

5. What does the Federal Tax Service control over?

B) for the calculation and payment of taxes;

6. Control can be exercised by:

D) all of the above bodies.

7. Independent control in the Russian Federation is organized in accordance with:

C) with the Federal Law “On Auditing”.

8. According to the methods of implementation, the following types of control are distinguished:

A) investigation;

B) expert judgment;

C) economic analysis. (It's all right)

9. The mobilizing control function is:

B) in attracting enterprises to mobilize all their available resources to achieve their goals and efficiently conduct production;

10. Deduction is:

B) the study of the state of the object as a whole, and then its components, that is,

Conclusion from general to specific.

11. By the frequency of control, one can distinguish:

A) systematic;

C) one-time.

12. How many stages of economic reproduction are customary to distinguish:

13. The principles of economic control include:

B) objectivity;

14. The principle of objectivity means:

A) the reliability of the control results;

B) availability of special professional training.

15. Economic control performs the following functions:

E) all options are correct.

16. At the stage of distribution, the subject of economic control is:

A) all the moments of labor;

17. The methods of actual control include:

A) face-to-face interview;

18. Techniques and methods of documentary control include:

C) counting check.

19. The purpose of monitoring is:

C) prompt elimination of deficiencies, identification and dissemination of positive experience.

20. The list of information constituting a commercial secret of an enterprise determines:

C) the head of the enterprise.

21. Which statement most accurately reflects the difference between an external and an internal auditor?

A) the external auditor should be completely independent of the organization, while the internal auditor works in the organization and reports to its managers;

22. The sales budget is:

A) an integral part of the operating budget;

23. Cash estimate is:

B) an integral part of the financial budget;

24. On-farm risk is:

B) the likelihood of material misstatements in the accounting of transactions in the reporting as a whole;

25. The objects of on-farm settlement are:

A) the cycles of the organization;

26. Subjects of internal control of the fourth level:

A) perform control and other functions (administrative and management personnel; personnel serving computer systems; employees of the accounting department, commercial and physical security services);

27. An inventory of property is understood as a method:

C) documentary evidence of the actual availability of property in order to ensure the accuracy of accounting data.

28. The working regulatory document for the inventory is:

A) Law “On Accounting”;

B) Guidelines for inventory of property and financial obligations;

29. Who appoints the composition of the inventory commission?

A) the head of the organization;

30. According to the degree of coverage, the following types of inventories can be distinguished:

A) complete;

C) partial.

31. In inventories, blank lines:

A) are crossed out;

32. Records of actual data during the inventory are recorded:

C) Inventory list.

33. How is control over the execution of orders for inventory taking:

B) the organization maintains a special book for controlling inventory orders;

34. When compiling a collation statement, accounting data are entered:

C) are displayed on the date of the inventory.

35. The primary inventory documents must indicate:

A) date of the administrative document;

B) number of the inventory order;

36. Collation statements are:

B) employees of the accounting department of the organization;

37. In collation statements, the cost of surplus and shortage of inventory is given:

A) in the assessment by which they are registered in the accounting registers;

38. Surplus is subject to:

B) posting.

39. Lack of __________ property is:

A) the actual availability of values \u200b\u200bis less than according to the accounting data;

40. The order for compensation for damage must be signed no later than:

B) one month from the date of the final determination by the employer of the amount of damage caused by the employee;

41. In case of theft, shortage, deliberate destruction or damage, the damage is determined:

B) at the market price in force in the given locality on the day of the damage;

42. When determining the size material damage taken into account:

A) direct damage;

43. With every payment wages the amount of deductions cannot exceed:

A) 20% of the employee's salary;

44. Damage not exceeding the average monthly earnings of an employee is compensated for:

A) by order of the head of the organization;

45. In case of re-grading, the materially responsible persons:

A) are obliged to give an explanatory note;

46. \u200b\u200bAs a result of the inventory, a misgrading may be revealed:

C) goods of the same name and equal quantity.

47. Mutual offsetting of surplus and shortages from re-grading may be allowed if:

B) at least two of the listed conditions;

48. The shortage of property and its damage within the limits of the norms of natural loss include:

B) production costs;

49. Inventory of cash money at the cash desk is entered into the inventory act in the form

A) No. INV-15;

50. The results of the inventory of the organization's fixed assets are entered into the inventory list in the form:

B) No. INV-1;

51. During the inventory of fixed assets, separate inventories are drawn up:

B) for leased fixed assets;

52. For what types of materials the auditor is obliged to draw up a separate inventory list:

C) on material assets in transit.

53. At the end of the reporting year, the results of all inventories carried out are summarized in a statement in the form:

A) No. INV-22;

54. The organization can conduct:

A) one cash book;

B) there are as many cash books as there are divisions;

55. Corrections in cash orders:

C) are not allowed.

56. The balance of funds in the cash desk in the statement to the journal-order No. 1 is given:

B) at the end of the month.

57. The audit of the cash desk should be carried out:

A) when changing the cashier;

C) monthly.

58. In the presence of the commission, money and other valuables are calculated:

C) auditor after cashier.

59. The auditor records in the book of the cashier-operator:

A) readings of the cash register;

60. Write off accounts receivable for a loss you can:

A) based on the results of the inventory;

C) by order of the head.

61. The structure of business travel expenses includes the costs:

A) renting a dwelling;

B) for meals in hotels;

C) to travel to the place of business trip and back. (All correct)

62. The documents for registration of entertainment expenses include:

A) primary accounting documents;

B) cost estimate;

C) order of the director of the organization. (all are correct)

63. Revision is:

A) procedural action, during which the perpetrators of the violation of the law are identified;

B) an integral part of the control system, designed to establish the legality, reliability and economic efficiency of business transactions;

64. Tasks of the audit:

A) identification of abuse;

B) development of measures to prevent abuse;

65. In terms of the depth of implementation, it is customary to distinguish the following types of audit:

B) local;

66. In terms of the volume of issues and depending on the purpose of the conduct, the following types of audit can be distinguished:

A) solid;

C) combined.

67. In terms of the coverage of single objects of control, the following types of audit can be distinguished:

A) solid;

C) combined.

68. Depending on the source of control data, it is customary to distinguish the following types of audit:

B) combined;

69. Purpose of the audit:

B) identification of shortcomings in order to eliminate them and punish those responsible (elimination of consequences and prevention);

70. Give the definition: "planned revisions - ..."

A) are carried out in terms not provided for by the approved plan and are carried out due to the arisen need;

71. The general disciplinary responsibility of the audited persons contains:

A) in the staff regulation;

B) in the charter;

72. The legality of decisions of officials is checked for their compliance with:

A) organizational documents;

C) legislation on entrepreneurial activity.

73. The methods of checking several documents for the same type or interrelated business transactions include:

A) counter check;

74. Crosscheck is a comparison:

A) two different versions of the same document, as well as accounting registers located in two different organizations or in two different divisions of the same enterprise;

75. The methods of formal legal verification of documents include:

A) verification of entries in accounting and reporting registers, correctness of correspondence of accounts;

C) checking arithmetic calculations.

76. The methods of actual control include:

A) inventory;

77. Give a definition: "a document is ..."

B) an element of an information carrier that has a certain semantic load.

78. The economic significance of the documents is:

B) that they play an important role in strengthening the cost accounting in the organization and in its individual centers of responsibility, based on the principles of self-control, self-sufficiency and self-financing.

79. Documents of poor quality in form reflect:

A) such information that ultimately has a significant impact on the accuracy financial results;

B) real business transactions in an undistorted form and volume, but may be incorrectly executed or undeformed. (I do not know the answer)

80. Payment for services based on the results of the audit is carried out by:

B) the client or, by his consent, a body requiring the certification function;

81. Audit is:

A) a method of follow-up control, which is a comprehensive documentary check in order to identify violations and abuses to ensure the safety of property;

82. Audit differs from revision:

B) on the legal side;

83. The activities of control and auditing bodies are regulated by:

C) criminal procedural law of an economic nature and civil law on the basis of legislation.

84. What is the usual audit timeline?

A) at least one month;

B) not limited;

C) no more than 45 days;

85. How does an audit begin?

C) with an express analysis of financial statements.

86. Long-term plans are drawn up for:

A) one year;

87. Who appoints the composition of the Audit Commission?

A) the head of the control and audit body;

88. You have been appointed as the head of the audit. Which of the following organizational issues will you decide:

B) make a list of audit participants;

89. The order of the head of the auditing organization on the appointment of the audit is issued before the start of the audit for:

C) 7-10 days.

90. On average, about one auditor is planned:

A) 4 revisions;

91. The workbook of the auditor is kept by:

A) each member of the audit committee;

92.In the audit plan, unlike the program, there are:

A) terms and executors;

93. Choose the correct statement:

A) the plan is adjusted until, for each fact, substantiated materials are collected;

94. The results of the audit are documented in a document called:

95. What are the audits for?

96. The final document based on the results of the audit contains:

C) the number of sections at the discretion of the auditor.

97.The audit report is usually drawn up in:

C) in triplicate.

98 In the final audit document, the auditor:

A) can give a legal assessment of the actions of officials and materially responsible persons of the audited organization;

B) can give a moral and ethical assessment of the actions of officials and materially responsible persons of the audited organization;

99. The final document of the audit must have annexes, which include explanations:

A) officials;

B) materially responsible persons;

100. Choose the correct statement:

B) the auditor reviews the charter, regulations, instructions to determine the powers of the subjects of management;

101. Cleaning is called:

A) removing the streaks of the document by chemical destruction or discoloration of the ink;

B) mechanical removal of lines of text by wiping or scraping with a sharp object.

102. The order is drawn up in the following cases:

A) when minor shortcomings and violations in the activities of the enterprise are revealed that are not related to the selfish goals of certain employees and are not the cause of material damage;

B) when serious violations and abuses are revealed, requiring the imposition of disciplinary sanctions on the guilty ones or bringing them to justice.

103. The decree contains:

A) a list of the main deficiencies in the activities of the audited enterprise, revealed by the audit, and the measures necessary to eliminate them to be taken by this enterprise;

B) the principal directions for further improving the formulation of control and audit work and the safety of resources.

104. Full financial liability of the employee arises:

A) if it is assigned to the employee by law;

B) if the damage is caused by shortage or willful damage;

105. The material liability of an employee is limited to:

B) the employee's earnings;

106. An employee of the organization can voluntarily compensate for the damage caused:

A) in cash;

107.Recovery of material damage from the heads of municipal unitary enterprises in court is carried out

A) at the suit of a higher authority;

108. Is the frequency of inspections of credit institutions established by the legislation of the Russian Federation and regulations of the Bank of Russia?

109. The act drawn up based on the results of the audit of the credit institution consists of:

B) introductory, analytical and concluding parts.

110. In the course of a random check in the bodies of social protection of the population of the correctness of the appointment or recalculation and payment of pensions, they check:

B) at least 10% of pension cases; (I found this option in the net)

C) at least 30% of pension cases. (We have this in our test)

111. Shelf life of materials of audits and inspections:

B) five years;

112. The state standard of the Russian Federation provides for the following types of catering organizations:

C) restaurant, bar, cafe, canteen, diner.

113. In catering organizations, the amount of damage is determined:

A) at sales prices;

114. The products received in the dining room are recorded under the report:

A) the head of the canteen;

B) storekeeper;

115. Products transferred to the kitchen for cooking are recorded under the report:

C) chefs.

116. Control purchase is verified:

A) after it has been paid;

B) in the presence of the store manager;

117. What determines the rate of natural loss in trade?

A) from the type of disposal of goods - retail;

B) from the type of disposal of goods - small wholesale;

118. The auditor checks the correctness of the issue of goods using:

A) a test purchase made by the auditor himself;

119. In accounting, the main building materials include:

A) spare parts, fuel, non-inventory containers;

B) concrete, reinforced concrete, metal structures, pipes, rails;

C) brick, concrete, mortar, roofing materials, paints and varnishes.

120. In the construction process, there are:

B) three stages;

121. During an audit in a construction organization, the auditor checks the estimated calculations:

B) by sampling method;

122 The auditor verifies plans for the acquisition of property, plant and equipment:

A) with a capital investment plan;

123. Actual costs of the acquisition of fixed assets are recognized:

A) expenses for state registration;

B) commission to the intermediary;

C) Consulting costs.

124. During the audit travel expenses you need to check:

A) orders to send workers on a business trip;

B) documents confirming the expenses incurred;

125. When checking the reporting amounts issued to household needs, the auditor is obliged to check the compliance of the amounts:

B) in the primary source documents and in the advance reports.

126. Transactions with intangible assets the auditor checks:

A) in a continuous way;

127 In accounting for intangible assets for which it is impossible to determine the term useful use, norms depreciation charges are established for a period (but not more than the period of the organization's activity):

128. When recording a loss from a gratuitous transfer intangible asset what accounting entry the auditor recognizes correct?

C) Debit 99 Credit 91-1.

129.The auditor is obliged to check the cases of write-off of vehicles:

C) in a continuous way.

130. In an organization, the purchase price of a car includes the cost of a road transport license. Does the auditor recognize this as correct?

131. If the fact of car theft is established, the organization must:

A) unscheduled inventory;

132. Checking the consumption of materials during the reconstruction of fixed assets is carried out by the auditor:

B) according to acceptance certificates;

133. The auditor verifies the entries in the inventory cards:

C) with material records of the storekeeper.

134. To reflect the results of the audit of the actual availability of funds, the act is drawn up:

C) in triplicate.

135. When checking the register of cash orders, the auditor should require that:

C) end-to-end chronological order numbering.

136. Cash is calculated:

A) sheet by sheet by banknotes;

137. The deductions to the RF Pension Fund were transferred from the settlement account. Should the auditor check the correspondence of the accounts?

B) Debit account. 69 Credit account 51;

138. Cash settlements between legal entities can be made:

A) in the amount of 60,000 rubles. for one deal:

139.When accounting for the repayment of interest on overdue loans of a bank, the auditor recognizes the correct entry due to:

B) the reserve fund;

140. What terms of inventory of settlements with different debtors and creditors should the organization provide?

B) according to the accounting policy;

141. When calculating penalties and penalties to the Pension Fund, the auditor recognizes the correct entries:

C) Debit 91 Credit 69.

142. When checking the correctness of the assessment of inventory items received by the organization free of charge, the assessment at what value does the auditor recognize as correct?

C) by market value on the date of registration.

143. What posting does the auditor recognize as correct when recording the receipt of goods as a contribution to the authorized capital?

A) Debit account. 41 Credit account 75;

144.Damaged materials were identified as a result of the natural disaster. In the opinion of the auditor, to what account should the losses be written off?

B) Debit account 91-2;

145. The auditor recognizes the correct assessment of financial investments in accounting:

A) at market value;

B) in the amount of actual costs.

146.Bond details are:

A) the total amount of the issue;

C) procedure for payment of interest.

147. Acquisition of uncertificated security is made out:

A) act of acceptance and transfer;

B) sales contract.

148. What accounting entry does the auditor recognize as correct when calculating dividends to shareholders?

C) Debit account. 84 Credit account 75-2.

149. What assessment of contributions to the authorized capital, reflected in the balance sheet, does the auditor recognize as correct?

A) for the amount of the paid part of the shares;

B) at par;

150. The Organization creates a quarterly reserve for doubtful debts... Does the auditor recognize this as correct?

151. The data of balance sheet items can be checked by reconciliation with the data:

A) General ledger;

B) General ledger and analytical ledgers.

152. Financial reporting is:

C) accounting statements.

153.The financial statements of organizations consist of:

C) balance sheet, Form No. 2, Form No. 3, Form No. 4, Form No. 5, Explanatory Note, Auditor's Report.

154. What form of financial statements shows the state of assets at the reporting date?

A) Form No. 1;

155.The amount of net profit is reflected in;

C) Form No. 3. No. 2? ...

156. The asset of the balance sheet of the enterprise includes sections:

B) "Inventories and costs";

157. In what currency is property valued in Russia?

B) in rubles;

158. To ensure the accuracy of accounting and reporting data, the organization must?

A) conduct an inventory of assets and liabilities;

159. What is meant by accounting reporting?

B) this one system data on property and financial situation organizations based on the results of their economic activities, compiled on the basis of accounting data in accordance with established forms;

160.The data of settlement accounts in the balance sheet should be reflected:

A) in expanded form;

161. What value of fixed assets should be included in the balance sheet currency?

B) residual;

162. What amount of profit should be included in the balance sheet currency?

C) retained earnings.

163. Can the statements submitted during the year contain no information on accounting policies?

164. Chosen in Formation accounting policies methods of accounting in an organization are disclosed without fail:

C) in reporting for the year.

165. Intangible assets in the balance sheet should be reflected in the assessment:

166. How long does it take to submit annual financial statements?

167. Enterprises draw up reports on forms and instructions:

B) approved by the Ministry of Finance and Goskomstat Russian Federation in a single form.

168. Reporting is used:

A) internal users;

B) external users;

C) internal and external users.

169.The balance sheet consists of:

A) three sections of an asset and three sections of a liability;

When faced with inspections by the antimonopoly body, the entrepreneur and employees of the organization should be aware of the purpose for which this federal service came to them and what exactly it will check. Such awareness makes it possible to thoroughly prepare for the audit and identify "controversial" actions on the part of the FAS.

First of all, the FAS, exercising control over the observance of antimonopoly and advertising legislation at the enterprise, performs the function assigned to it by the state. The list of acts containing the very requirements, the observance of which is being assessed, was approved by the order of the FAS, more details can be found both through the legal systems and on the official website of the federal service fas.gov.ru. In this list you can see both the Federal Law "On Protection of Competition" and the Federal Law "On Natural Monopolies", as well as various rules and standards.

Examples of violations detected during verification can be:

Signs of unfair competition;
Monopoly low or high prices for the company's products, violation of the pricing procedure;
Spreading false information about potential competitors;
Disclosure of someone else's trade secret;
False advertising;
And others;

Planned, unscheduled, and what else?

A scheduled check is included in the FAS schedule in advance, which can be viewed on the official website, and is held every 3 years. In other words, you as a newly created legal entity or individual entrepreneur can only be checked after 36 months.

An unscheduled check is carried out spontaneously, provided that someone "dripped" on you. For example, a message or statement of an individual or legal entity, media; materials received from law enforcement agencies, government agencies or local government... Most often, such checks end in fines for the organization.

The duration of inspections is 30 days, while given time can be extended for another 2 months, for example, if an examination or additional information is required.

Inspection stages

Like any state body, the antimonopoly body informs in advance of its appearance at least three days in advance personally or by registered mail. An unscheduled check is reported a day in advance, unless of course you have a cartel where the "surprise effect" is used.
Further, the inspection asks for the necessary documents, which you must provide within 10 days.
If, nevertheless, the FAS finds a violation when checking your documents, then you cannot avoid its departure to the enterprise itself. Inspection staff will inspect the territory, premises of the organization and possibly appoint an examination.
Based on the results of the check, an act is drawn up in two copies, one of which is handed to you against receipt with the application of the protocol of actions of the FAS employees, testimonies and explanations of the participants of the event. If violations are detected, the antimonopoly authority issues an order to eliminate it. If this offense is committed repeatedly, then it already "smells" of an administrative case.
Within 15 days after receiving the opinion, you can submit a written objection to the FAS.

You always have the right to appeal the acts of the antitrust authority if you do not agree with the decision made against you. Be vigilant and keep your position confidently when examining an organization, while being guided by the Federal Law "On Protection of Competition".