Иқтисодий таҳлил ва аудит

МАҚОЛАЛАР

AUDITING

The objective of an audit is to provide reasonable assurance that an assertion corresponds with a set of specified and established criteria. An audit involves gathering and evaluating sufficient evidence to determine whether the assertion does correspond with the criteria. The auditors then prepare a communication indicating the work they have performed and their opinion regarding the degree of correspondence between the assertions and the established criteria.

TYPES OF AUDITS

The three primary types of audits are financial, operational, and compliance audits. In a financial audit, the management of an organization asserts that the financial statements are prepared in accordance with generally accepted accounting principles (GAAP), the applicable criteria. After gathering and evaluating relevant and reliable evidence, the financial statement auditor then attests to the degree of correspondence between the audited financial statements and GAAP.
In an operational audit, the management of an organization asserts that the operations of the organization are being conducted in accordance with management's established policies and procedures. Typically, the policies and procedures of the organization are designed by management to ensure effective and/or efficient operations. After gathering and evaluating relevant and reliable evidence, the operational auditor then attests to the degree of correspondence between the actual operations and the specified policies and procedures of the organization. Operational audits can result in recommended changes to increase the effectiveness and/or efficiency of operations.
In a compliance audit, an organization's management asserts that the organization or individual is complying with specific laws and/or regulations. After gathering and evaluating relevant and reliable evidence, the compliance auditor then attests to the degree of correspondence between the subject matter identified and the specific law and/or regulation. As such, the compliance auditor provides assurance that the organization or the individual is complying with the applicable laws and/or regulations.
Audits of governmental agencies are typically both financial and compliance audits. Standards to be used when auditing federal government agencies and recipients of federal funds are found in Government Auditing Standards, issued by the comptroller general of the United States. This publication, which is referred to as the Yellow Book, specifies that the auditor must evaluate compliance with laws and regulations when completing a governmental audit.