Audit of the operations with monetary assets
Audit of the payments to/from counterparties
Audit of the payroll
Audit of the fixed assets accounting
Audit of the Tax accounting
Audit of the VAT accounting
Audit of the accounting period-end closing
Audit of the stock recording
The results for you will be:
Type of work
Time frame (working days)
|1||Full analysis with detailed Report||7|
|2||Full analysis with detailed REPORT + assistance in correcting errors in 1С||20|
Detailed description of the operations, which might be performed:
- Zero unposted cash documents;
- Zero negative closing balances in cash account;
- Compliance with limits set for the cash payments to/from legal entities;
- Ensuring the sequential numbering of the cash receipt/payment vouchers;
- Correctness of the exchange rates in bank and cash documents;
- Audit of the filling in the details of the elements of the “Cash flow Items” directory;
- Correct filling in of the “Cash flow item” directory detail in documents;
- Congruence between the “Inflow/Outflow” directory detail in the cash flow item and the factual operation;
- Existence of the account balance in accounts 1021 and 1022.
Payments to/from counterparties:
- Audit of the prepayments offset in accounts 3310-1610, 1210-3510;
- Generation of the report for the audit of the accuracy of data reflection in the counterparties’ accounts;
- Existence of the counterparties with the account balance in accounts for supplier settlements with term exceeding three years, for the generation of the tax registers for doubtful debts and liabilities;
- Counterparties duplication check;
- Operating lease accounting check (in accounts 3360, 1260);
- The recording of acquiring operations.
- Correct filling of the regulatory factory calendar;
- Wages reflection check in the regulatory accounting;
- “Withholding of Individual Income tax and Compulsory Pension Contributions in tax accounting” document existence check;
- Payroll taxes calculation check;
- Verifying the recording correctness of salary payments by payment periods;
- Timeliness of salary payment check;
- Types of Payroll settings check;
- Indirect income entries check.
- Verification of the existence of mark “Registered” along with the account balance in the tangible assets accounts;
- Verification of the existence of mark “De-registered” in the absence of cost balance in the recorded tangible assets accounts;
- Verification of the congruence between data on Unit/Custodian in the accounts and the registers;
- Verification of the amortization charges for Tangible and Intangible assets in Accounting;
- Verification of the amortization charges for Tangible and Intangible assets in Tax accounting;
- Verification of the conformity of the Classifier of Fixed Assets code with Tax accounting groups;
- Analysis of the accounts reflecting the depreciated cost.
- Analysis of the data on stock regarding the existence of negative balance;
- Analysis of the sources of origin reflection.
- Correctness check for the entries of invoices issued;
- Correctness check for the entries of invoices received;
- Verifying the existence of Suppliers’ VAT registration data;
- Reconciliation of the accounts 1420, 3130 and the data of VAT registers;
- Checking of the accounts 1420 and 3130 for companies, which are not VAT payers. There must be no turnovers or account balance;
- Verifying the correct settings for analytics: Types of sales, Types of Purchases in compliance with the VAT rates.
- Fixed assets amortization;
- Deferred charges write-off;
- Reimbursable VAT clearance.
- Checking of the formation of initial capital;
- Analysis of the exchange rates;
- Correctness check for the exchange rates in the entries;
- Checking of the settlements with accountable persons by the accounts;
- Checking of the deferred charges;
- Manual charging of Corporate Income Tax and Social Tax for the Special Tax Regime;
- Checking of the existence of the account balance in the revenues and expenditures accounts after balance sheet year-end closing;
- Correctness check for the accounts used in the Accounting entries.
- Checking of the Tax accounting entries in the manual operations;
- Verification of the conformity of the Bookkeeping accounts with the Tax accounts;
- Verification of the conformity of the expense and revenue items in Accounting with the items in Tax accounting.