Audit of production activity of an economic entity. Types of audit opinions

During the implementation of any economic activity for the development of new manufacturing industries, many business investors undertake selective or continuous audit of certain areas of the production cycle to determine the appropriateness of using all innovations and adopting a certain economic solution.

According to Art. 6 of the Federal Law of the Russian Federation, auditors can be issued the following types of audit opinions: an unambiguous positive opinion or a modified one. The first is issued by the auditor in only one case, if the company under inspection conducts its production and economic activities in full accordance with the methods and principles of accounting in the territory of the Russian Federation. Moreover, this opinion is based and documented by primary accounting documents and a thorough study of the activities of the business entity.

A modified conclusion is issued in cases when there are numerous factors that affect the quality of the audit and the reliability of the information provided. For example, it is issued when conducting audit studies in a particular area of production activities, when it is impossible to identify and obtain a strictly defined positive opinion due to inadequate detailed information.

A modified audit report, whose types can be conditionally divided depending on the influence of various factors, is issued by the auditor in the event of circumstances preventing the receipt of complete and sufficiently reliable information.

The modified audit opinion includes opinions with a reservation, conclusions with a refusal to express an opinion, as well as conclusions with a negative opinion. Opinions with a separate reservation or a complete refusal to express one's opinion are applied by the auditor in the event of an audit restriction or in selective verification of individual components of the whole production process, when certain limited data can not reflect reality.

The modified audit report and its types can be rendered at revealing of disagreements with supervising employees of the checked economic subject. Issues of disclosure of financial information, the accounting policy and its basic principles, methods of work, etc. The discrepancy between the enumeration data and the detection of distortions in the presented financial statements may affect the expression of the audit opinion.

The final audit report can be expressed with the words: "... except in certain circumstances ..." (when expressing an opinion with a reservation) or financial statements for a certain financial period contains inaccurate data that does not allow to determine the completeness and reliability of the presented financial statements.

All types of audit reports (positive opinion or any modified) are drawn up according to strictly defined standards and requirements. First, all the audited financial documents are collected in one file, the sheets of which are numbered and signed by the auditor politely. Secondly, all of them are confirmed by the personal seal of the auditing auditor and are approved by the signature of the verification manager. Thirdly, the date of signing the audit supervisor's report strictly corresponds to the date of completion of the audit.

It should be noted that after the end of the procedure and the signing of the audit report, when there are certain factors affecting the reliability and correctness of financial reporting, the auditor-inspector is not obliged to send inquiries aimed at identifying these circumstances. The legal responsibility for timely informing the audit firm about the circumstances that have arisen lies entirely with the management of the enterprise.

All types of audit reports are made only on the basis of documentary verification and are confirmed by primary accounting documents. A positive conclusion can sometimes be the reason for the cancellation of a planned tax audit. And in some situations types of audit reports can be challenged in court. They can be deemed false and unreliable.

Any audit report and its types are uniquely useful for making an economic decision for all categories of users of financial information, since many weaknesses are revealed in the audit process, various inconsistencies in the production process are revealed. Therefore, to conduct an audit or not annually, to deal with investors. But the benefits of it are obvious! This is the rationalization of costs, and increased sales, and optimization of all production stages.