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Description:
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Розглянуто особливості застосування робочих документів аудитора під час аудиту фінансової звітності, що складена на вимогу зовнішнього користувача – іноземного інвестора На практичному прикладі висвітлено, як забезпечується контроль якості виконаного аудиторського завдання шляхом застосування в аудиторській практиці чек-листів (робочих документів) Наведено приклад чек-листа та листа управлінському персоналу компанії щодо результатів аудиту Доведено, що стандартизована робоча документація дозволяє підвищити якість аудиту та рівень довіри до нього з боку іноземного інвестора. Specifics of using the working documents of an auditor when auditing the financial reporting made up on external user (foreign investor) demand are highlighted It is demonstrated by statistical data that the foreign investment in Ukraine has been growing It follows that investors need to have confidence that the
financial information used by them for making decisions on the allocation of capital is authentic and reliable,
which means that a foreign investor needs high quality audit The abovementioned increases the responsibility
of an auditor for the quality of audit conclusions made by the audit results The commonly accepted quality
criterion of audit is the requirements of the International Standards on Auditing (ISA) 2015, adopted in
Ukraine as national ones As ISA do not offer specific examples regarding the format of the auditor’s working
documents, a practical example is taken to demonstrate the method for quality assurance of an auditor task
using check lists (working documents) in the auditing practice An example of check list and list to the
company’s administrative personnel (the customer’s administration) on the audit results is shown The list
to the customer’s administration consists of the two parts: the address to administration and the section
“Report on essential comments and defects identified in the process of audit” This section reveals the auditor’s
observations on the internal control and accounting system An example of working document “cross control”,
which is used in forming the auditor’s opinion and ensures the comparability of data obtained by an auditor, is
given Being the basis for forming the auditor’s opinion, the working documents of an auditor, once unified, will
reduce the labor intensity of audit procedures It is demonstrated that the standardized working documents
allow for higher quality of audit and foreign investor’s confidence. |