Description of workings-out and files

	Description of workings-out and files
	Literature on the topic
	Useful references

Short version of all the workings-out.  Electronic 1-C.

Short characteristic of the workings-out of the audit of the audit company “AS-AUDIT”for electronic audit.
It is necessary to fulfil the following operations to make any of these programmes work:
1. Save the file with the programme on your disc.
2. Enter 1-C: Enterprise (ÏÐÅÄÏÐÈßÒÈÅ) 7.7 choosing the organization you are going to check.
3. Open File-Open. In the appeared window find the file saved by you (See #1). Note that the file has type “*ert”.

1. ANALYSIS OF THE OPERATIONS.

Analysis of Database Version 2.
The processing allows to get the characteristics of the base in 1-C, namely, to count all the elements of reference-books and the number of documents and operations; the structure is given as well. With all this going on, the period matters only for counting the documents and operations for defining the volume of the base for the started period.
The workings-out will be useful for the auditor during planning the audit, it allows to give a statistic characteristic of the bookkeeping of the audited person, to evaluate the scope of work.

THE WAY TO WORK WITH THE FILE ANALYSIS OF THE DATABASE.
One of the most important indicators for the cost evaluating of audit are the quantity of economic operations and quantity of contracting parties.
If an organization applies the bookkeeping programme 1-C: Accounting, we recommend to use a special programme –report (account), worked out by our specialists, - “ANALYSIS DB VERSION 2”. The programme allows to state the exact number of economic operations, elements of the reference-book “Contracting parties” will be successful in case of availability of the contracting parties’ analysis.
Note that this report does not contain any data allowing in any way to identify the client, the usage of the report will never lead to changing the bookkeeping database.
Below there is an instruction for usage of the report “ANALYSIS OF DB”:
1. Download the file “ANALYSIS OF DB VER. 2”.
2. Start the base 1-C: ACCOUNTING in ordinary duty.
3. Push “To open file” and indicate the way to your external report “ANALYSIS OF DB VER. 2”.
4. Open this file by double click. The window of the report will appear.
5. Indicate the period corresponding to the planned period of the audit.
6. Then it is necessary to tick all the documents in the upper part of the window “List of documents”. For this purpose press “To mark everything”. In the down part of the window “The List of Reference-books” indicate the reference-book “Contracting parties”.
7. In the down part of the window of the report indicate “Summary of all the documents” and “Summary of all the reference-books”; it is not necessary to take “Active elements” into consideration.
8. Press “To form”. The formation of the report may take 10-15 minutes in time depending on the volume of the bookkeeping operations. During the formation of the report the computer will work slower. That is why it is better to make these operations on the reserve copy of the base 1C: Accounting, or at the moment when nobody works with the bookkeeping programme.
9. After finishing the process of the report formation save it in the format Excel and send it to us by e-mail to info@as-audit.ru with the name of the organization.
 
1.2. The analysis of the succession.
The processing is aimed at finding the mistakes in succession in documents. It will help to check the succession of any kind of documents for a stated (any) period. Also it includes such checks as, for originality, chronological order and finding mistakes in numeration and indexes. This working-out gives a chance to quickly state the operations in which there are mistakes of numeration and chronological order.
1.3. Correct entries.
The processing has a controlling character. To use it, indicate two files: 1) the file with correct entries; 2) the file with shady ones. Then the processing file gives the report on all shady entries, as well as on those which haven’t been sent in correct entries. The check may be done for any period.
This processing helps an auditor to find out the operations which haven’t been controlled.
1.4. Audit of huge sums for operations.
The processing allows to select on speed operations. The check may take place for any period. It allows to select operations necessary for accounting; the necessity defined by the sum for the operation.

2. THE ANALYSIS OF THE ACCOUNTS (BILLS).

Audit of accounts
The processing examines account balances, namely whether active accounts have credit balance at the end of the period and vice versa. The audit is conducted on any account and with various periodicities. It helps the auditor to find out the accounts with distortions in wrong accounting entries or wrong entering of sums.
2.2. Clearing accounts.
The processing examines closing of accounts, namely, whether these accounts have any balances which are to be closed at the end of a month. The check may take place for any period, for any account.
It helps to find out the mistakes when writing off the amount from clearing accounts.
2.3. Audit check of limits on accounts.
The processing allows to check the accomplishment of limits on accounts, balances and turnovers.
The audit may be for any period.
It helps an auditor to find out the periods when the excess of the stated limit of balance or stated limit of turnover took place.
2.4. Analysis of currency sums in operations.
The processing analyses operations with currency with correspondence of a certain account (currency) and examines if the rate of exchange on the date of operation was used properly. It helps to find out distortions on accounting of currency operations.


3. WORKINGS-OUT HAVING SHORTCOMINGS.

Analysis of VAT expenses. Analysis of VAT returns.
The processing compares accrual proceeds on synthetic accounting and on log book of invoices. The comparison of payed proceeds on synthetic accounting and on sales journal. It groups the received results on contracting parties separately. It indicates the resulted distortions. The processing is useful during the audit only if an organization conducts accounting in 1-C, following all the rules of data entering.
 Salary data.
The processing carries an informative character as it shows what sum has been added for each worker for any period and in which fund. However the resolution does not calculate correctly the fees to pension fund on workers.