Drawing up an audit report is result of work of the auditor. To have the bases for conclusions in the main directions of an audit inspection, the auditor has to collect the corresponding proofs. The information collected and analysed by the auditor during check serves as justification of conclusions of the auditor and is called as auditor proofs. Collecting auditor proofs, the auditor uses the following methods:
On branches of a national economy share on the following groups: industry, construction, transport, communication, trade, supply, sale, information service, housing and communal services, health care, physical culture and social security, national education, culture and others.
incorrect calculation of a number of the technical and economic indicators characterizing use of fixed assets: wear, coefficients of leaving and receipt, widely applied efficiency indicators: capital productivity, a capital intensity and a fondovooruzhennost, it will be incorrect to be estimated also efficiency of capital investments.
Assessment of a condition of the organization of the synthetic and analytical accounting of fixed assets in accounts department of the organization and for responsible persons, in places of operation of fixed assets (shops, departments, services). And both own fixed assets, and leased.
Unit of account of fixed assets is the inventory object. It is object with all adaptations and accessories or separately structurally isolated subject intended for performance of certain independent functions or the isolated complex of structurally jointed subjects representing a whole intended for performance of a certain work.
Fixed assets of the enterprise are various on structure and appointment. To keep their account, it is necessary their classification by types, appointment or nature of participation in production process, branches of a national economy, extent of use and by accessory.
Analytical account of fixed assets is kept in inventory cards of the accounting of fixed assets (see enc. which open on each object. Accession number is assigned to each object of fixed assets. Inventory cards are stored in accounts department. Fixed assets are classified by groups and types. Sheets of existence of fixed assets on shop behind responsible persons (see enc. in the form of data sheets which are formed after carrying out inventory are also stored in accounts department. Fixed assets are reflected in the analytical account at initial cost.
Depreciation charges begin with the first date following after a month of acceptance of object of fixed assets to accounting and stops from the first date following after month of full repayment of this object or its write-off from accounting.
At a contract way of construction works all expenses on construction and commissioning of objects of fixed assets are reflected on D. 0 At acceptance on balance entry on D is made. 01 K. 0 Expenses which are not included and an initial project cost, are charged to retained earnings.
At an index method of the organization carry out the organization of balance cost of separate objects with application of indexes of change of cost of the fixed assets differentiated on types of buildings and constructions, types of cars and the equipment, vehicles and other fixed assets, on regions, the periods of production, acquisition.
When leaving of the fixed assets deposited on account of a contribution to joint activity, their cost it is not written off from balance of the organization, and is subject to reflection in balance, as short-term or long-term financial investments:
Capital repairs are made periodically and include works on dismantling of units of the equipment, replacement of worn-out details by more modern, test of the unit, change of worn-out designs and details of buildings and constructions, etc. works.
The fourth way is used when the organization does not create a reserve or fund and it is necessary to carry out heavy unplanned repair. In this case, not to distort the size of product cost, expenses on repair of fixed assets carry on. 31 "Expenses of future periods".