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Workshop Audit

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Bashnya2 Champions

on 24 December 2012

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Transcript of Workshop Audit

in Turkey The definition according to Federal Law 307 Workshop Audit Stendhal How did the demand for audit arise? Corporation Shareholders Stocks Money Board of directors Managers Top Managers Corporate Governance Salary, various incentives Shareholders: Managers: the value of a firm max self-interest max [Principals] [Agents] Information asymmetry Principal agent problem History of auditing XVIII century 1844 year 1993 year The first mention of an audit Auditing becomes obligatory in England An audit is officially recognized in Russia What is an Audit? Audit The definition according to ISA to independently verify that company's financial reports are substantively correct The purpose of an audit Types of an audit Internal Audit External Audit Initiative Obligatory Regulation of audit International Standards on Auditing (issued by IFAC) Generally Accepted Auditing Standards 307-ФЗ "ОБ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ" ФЕДЕРАЛЬНЫЕ СТАНДАРТЫ (ПРАВИЛА) АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ Кодекс этики Внутрифирменные стандарты (правила) аудиторской деятельности 1. 2. 3. 4. Enron scandal Sarbanes–Oxley Act Consequences Bankruptcy 1 2 3 Fatal damage to reputation American energy, commodities, and services public corporation Enron's auditor 'Public Company Accounting Reform and Investor Protection Act' The Rights and Duties of an auditor and an audited entity ст.13 ФЗ-307 Testing 5 min Существенность в аудите. Аудиторский риск. Аудиторские доказательства. Правило (стандарт) 4 Правило (стандарт) 5 Important concepts Audit Firms Thanks for being attentive! Test Results ст.14 ФЗ-307 External in Turkey The Audit and assurance services in in Turkey in Turkey inYakutsk in Noviy Urengoy in Yakustk Auditor's report ... официальный документ, выражающий мнение аудитора о достоверности бухгалтерской (финансовой) отчетности аудируемого лица. 1. Наименование "Аудиторское заключение" 2. Указание адресата 3. Сведения об аудируемом лице 4. Сведения об аудиторе 5. Перечень бухгалтерской отчетности 6. Сведения о выполненной работе 8. Мнение аудитора 7. Указание даты заключения Немодифицированное Модифицированное Мнение с оговоркой Отрицательное мнение Безоговорочно положительное аудиторское заключение Отказ от выражения мнения Questions to you Questions to us Questions and Last Video... VIDEO VIDEO Video 5. Стандарты саморегулируемых организаций Честность Объективность Профессиональное поведение Конфиденциальность Профессиольность поведения
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