COMPILATION of FINANCIAL STATEMENTS
e) intended use and dissemination of information after it was compiled;f) the form of the report on the implementation of the compiled financial information.http://urra.ru
plans work so that the compilation of the financial information was done efficiently. The auditor maintains documentation, which will confirm that the compilation of financial information was made in accordance with the Federal rules (standards) of audit activities and the agreed upon terms.The auditor has General knowledge on the activities of the person who concluded the contract for the provision of audit-related services, apply the principles and practices of accounting in the sphere of activities of this entity, as well as the form and content of financial information that are appropriate under these circumstances.For http://kvartirusdam.ru
need a common understanding of the nature of financial and economic operations of the person who concluded the contract for the provision of audit-related services, operations and their accounting, principles of accounting, under which must be provided financial information. The auditor may obtain information about the activities of the person who concluded the contract for the provision of audit-related services, as from previous experience with the specified person and its employees.
duties of the auditor, as a rule, does not include the following procedures:a) request from the management office on delivery http://dap.su
, concluded the contract of rendering audit-related services, with the aim of assessing the reliability and completeness of the information provided;b) assessment of funds and of the internal control system;C) verification of the received clarifications and certain check.If the auditor becomes aware that information provided by the management of the person who concluded the contract for the provision of audit-related services, incorrect, incomplete or does not meet other requirements, the auditor requests the leadership of the person who concluded the contract for the provision of audit-related services, additional information. If management refuses to provide additional information, the auditor refuses the task, informing the person that concluded the contract for the provision of audit-related services, the reasons for its refusal.The auditor met with the compiled financial information in the http://demyansk.ru
and determines whether it matches the proper form and does not contain any obvious material misstatements. Possible distortion of information:a) errors in the application of basic principles of preparation of financial (accounting) statements;b) the absence of disclosures on the main principles of financial reporting, and also about deviations from them;C) no disclosure on any other important http://gorod-nsk.ru
, of which the auditor became aware.
Information about the basic principles of drawing up financial (accounting) statements and any known departures from them must be disclosed in the financial information, while quantification of such deviations lead is not required.If the auditor becomes aware of any substantial distortion of information, he negotiates appropriate changes with the person who concluded the agreement of rendering audit-related services. If such changes had not been made and the financial information in the opinion of the auditor, can be misleading, the auditor refuses the task.http://hoteles.ru
should receive from the leadership of the person who concluded the contract for the provision of audit-related services, proof of liability for inadequate training and preparation of financial information as well as confirmation that the financial information was approved. This confirmation can be presented in the form of a statement of guidance concerning the accuracy and completeness of accounting source data, as well as full disclosure of all relevant and appropriate information provided to the auditor. The rights, duties and responsibilities of the parties are fixed in the contract for the provision of audit-related services.Report on the implementation of the compiled financial information should contain:a) name of the report;b) name (surname) of the auditor's name and address;C) name of the addressee;d) a statement that the work was done in accordance with Federal rule (standard) of auditor activity applied to the conduct of the compiled financial information;d) statement (if necessary) that the auditor is not independent in relation to the person concluded the contract of rendering audit-related services;
e) a statement of financial information with reference to the fact that it is based on information provided by the user of the client;g) a statement that http://hotel-plaza.ru
responsible for the financial information, the compilation of which was carried out by the auditor;h) a statement that when compiling financial information was not carried out any audit or review and that, consequently, the auditor does not Express an opinion on the reliability of compiled or submitted financial information;and a) if necessary, the text drawing attention to significant deviations from the established principles of drawing up financial (accounting) reporting;K) the date of the report;l) signature.On each page http://apartment-in-russia.com
compiled by the auditor, either on the title page should be the following inscription, or equivalent wording:a) "No audit";b) "Compiled without audit or review";C) "See report on the compilation of financial information".