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SOURCE:	Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 5-6. P. 96-99.
SCIENTIFIC AREA:	Economic Sciences
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FOUNDATION OF METHODOLOGY OF AUDIT PROGRAM FORMATION

Logvinova Tamara Ivanovna
Voronezh State Agricultural University

Abstract. The article discusses the problems of the formation of accounting statements audit program consisting in the absence of common criteria for determining the composition and volume of audit procedures. On the basis of the conducted research methodical approaches to the segmentation of audited financial information are summarized. The factors prevailing in the foundation of the nature and volume of audit procedures in essence are identified: the assessment of the level of the risk of the considerable misrepresentation of information and the list of prerequisites for the preparation of accounting statements. Their influence on the formation of the optimal audit program is analyzed.

Key words and phrases: программа аудита, аудиторские процедуры, предпосылки составления бухгалтерской отчетности, аудиторский риск, сегменты аудита, audit program, audit procedures, prerequisites for accounting statements preparation, audit risk, audit segments

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References:

Kochinev Yu. Yu. Audit: teoriya i praktika / pod red. N. L. Veshchunovoi. 5-e izd. SPb.: Piter, 2010. 448 s.
Federal'noe pravilo (standart) auditorskoi deyatel'nosti № 3 "Planirovanie audita" [Elektronnyi resurs]: Postanovlenie Pravitel'stva RF ot 23.09.2002 g. № 696. Dostup iz SPS "Konsul'tantPlyus".
Federal'noe pravilo (standart) auditorskoi deyatel'nosti № 8 "Ponimanie deyatel'nosti audiruemogo litsa, sredy, v kotoroi ona osushchestvlyaetsya, i otsenka riskov sushchestvennogo iskazheniya audiruemoi finansovoi (bukhgalterskoi) otchetnosti" [Elektronnyi resurs]: Postanovlenie Pravitel'stva RF ot 19.11.2008 g. № 863. Dostup iz SPS "Konsul'tantPlyus".
Federal'nyi standart auditorskoi deyatel'nosti 7/2011 "Auditorskie dokazatel'stva" [Elektronnyi resurs]: Prikaz Minfina RF ot 16.08.2011 g. № 99n. Dostup iz SPS "Konsul'tantPlyus".

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