{"id":2710,"date":"2022-08-18T14:30:40","date_gmt":"2022-08-18T11:30:40","guid":{"rendered":"http:\/\/consulting.ua\/audyt\/"},"modified":"2022-09-07T14:46:03","modified_gmt":"2022-09-07T11:46:03","slug":"audyt","status":"publish","type":"post","link":"https:\/\/consulting.ua\/en\/audyt\/","title":{"rendered":"Audit"},"content":{"rendered":"

\"Audit\"Audit <\/b>is an examination of accounting data and financial statement\u2019s indexes of economic entity in order to express an independent auditor\u2019s opinion on their reliability in all material aspects and compliance with requirements of Ukrainian legislation, Ukrainian Accounting Standards or other rules (internal regulations of economic entities) according to requirements of the users (Article 1-2 of the Law of Ukraine \u2116 2258 On Audit of Financial Statements and Audit Activities<\/i>).<\/p>\n

The purpose of an audit<\/b> is a confirmation by an independent expert, the auditor, of the company\u2019s financial statements reliability in general and concerning their separate aspects.<\/p>\n

Obligatory audit<\/b> is an annual mandatory audit of accounting and financial statements of the company.<\/p>\n

Voluntary audit<\/b> is an examination conducted upon the request of the owners (participants) and shareholders by an independent audit company of accounting, financial statements reliability and their compliance with actual state, availability of reflected assets and liabilities, including reviews.<\/p>\n

Special purpose audit<\/b> is conducted in order to confirm reliability of accounting and reflection of the company\u2019s separate activity aspects in financial statements, for instance, accounting of inventories or the settlements with debtors and creditors, correctness of calculations and tax payments.<\/p>\n

Tax audit<\/b> is a type of voluntary audit, in the process of which is verified the correctness of the tax basis formation on all types of taxes and duties, timeliness of their transfer, correctness of tax Returns, also other significant aspects of taxation are considered.<\/p>\n

Audit when reorganization, liquidation and bankruptcy of companies<\/b> is performed in order to confirm the actual net value of assets and liabilities of the company.<\/p>\n

Audit of solvency and financial position of clients and partners<\/b> may be of interest for banks, when granting credits; for all companies, willing to ensure reliability of their potential partner.<\/p>\n

International audit<\/b> is conducted for foreign investors and entering into international financial markets.<\/p>\n","protected":false},"excerpt":{"rendered":"

Audit is an examination of accounting data and financial statement\u2019s indexes of economic entity in order to express an independent auditor\u2019s opinion on their reliability in all material aspects and compliance with requirements of Ukrainian legislation, Ukrainian Accounting Standards or other rules (internal regulations of economic entities) according to requirements of the users (Article 1-2<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/posts\/2710"}],"collection":[{"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/comments?post=2710"}],"version-history":[{"count":2,"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/posts\/2710\/revisions"}],"predecessor-version":[{"id":3281,"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/posts\/2710\/revisions\/3281"}],"wp:attachment":[{"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/media?parent=2710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/categories?post=2710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/consulting.ua\/en\/wp-json\/wp\/v2\/tags?post=2710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}