1. Survey and collect information on the audited units.

1.1 Crawl.

1.2 Methods of collecting information.

1.3. Other issues to note.

2. Initial assessment of internal control systems.

3. Determination of materiality and audit risk.

3.1 Audit Materiality.

3.2 Audit Risk.

4. Planned overall audit.

4.1 Identify audit objectives.

4.2 Content Audit.

4.3 Scope and limits audit.

4.4 Audit method for each specific content on the financial statements for each type of organization.

4.5 Planning of human resources, time and place of audit.

4.6 Training of professional training for technicians and the collection of legal documents, the relevant provisions.

4.7 Funding for the audit and other physical conditions.

4.8 Organization announced plans to audit.

1. Matters of principle when performing auditing organizations.

When performing the audit, auditors should observe some problems with the following principles:

1.1 The real existence of the financial statements as well as items arising during the operation.

1.2. Property rights and obligations.

1.3. Confirm the adequacy.

1.4 Correctness of the time of the operations arising.

1.5 The classification correctness when accounting.

1.6 Assessment of assets and the distribution.

1.7 The financial statements presented on.

2. Content audit units:

In the course of the audit, auditors should pay attention before an inspection the following issues:

2.1 The regime of open windows and use accounts.

2.2 Detailed accounting and general accounting.

2.3 Mode vouchers unit.

3. Audit of assets and capital.

3.1. Audit of accounts.

3.2. Auditing Investments.

3.3 Audit of accounts receivable.

3.4. Audits of accrued interest accrual.

3.5. Audit working tools and materials.

3.6. Audit of fixed assets and real estate investment.

3.7. Audit CIP costs.

3.8 debts Audit.

3.9. Audit resources and equity funds.

3.10. External audit of the accounts balance sheet accounting.

4. Audit credit operations (banks and credit institutions)

5. Audit revenues, expenses and business results.

5.1. Auditing revenue.

5.2 Audit costs.

5.3 Audit of business results.

6. Auditing the implementation of its obligations to the state budget.

1. Introduction of an Audit Report.

2. Audit results.

3. Conclusions and recommendations auditing.

1. Monitor and supervise the implementation of conclusions and recommendations auditing.

2. Plan check and inform the audited units.

3. Shall examine the implementation of conclusions and recommendations auditing.

4. General report on results of audit recommendations.