This allows you to find out whether the facts of transactions correspond to their logical content.

This allows you to find out whether the facts of transactions correspond to their logical content.

In order to establish whether the document really reflects the content of the transaction, it is advisable to use techniques and methods of actual verification. Their essence is that after checking the essence and content of the operation in accordance with a document is still an actual control and audit study of its implementation. To do this, you can use the methods of questionnaires, ie obtaining from officials and financially responsible persons initial answers-explanations. This method of control involves obtaining written and oral explanations from certain employees of the enterprise, which will supplement the evidence of documentary verification of the business transaction.

In the system of actual verification of the essence and content of financial and economic transactions of great importance are physical and written evidence. Material evidence, for example, may be a container in which materials or raw materials were received in a warehouse or these values ​​were sent for production, and consignment notes or limit-intake cards, which reflect the number of relevant values, will be written proof of the authenticity of raw materials. reflected in these documents.

One of the methods of actual verification is the testing system, which is most common in foreign practice. Tests of such control can be performed on both compliance and targeting.

Methods of verification of accounting documentation (Fig. 1) can be grouped on the basis of verification of financial and economic transactions; by depth and methods of inspection; on the essence and content of document verification; by the method of checking accounting correspondence and accounting registers. All these methods are used in the audit not in isolation, but in close connection. Consider in the complex a set of these methods of checking accounting records.

Verification of financial and economic transactions on the basis of methods includes methods of continuous, selective and combined verification of transactions of accounting documents.

With a continuous method of verification in the audit period check the content of all completed transactions, executed in the primary and consolidated documents, the correctness of their reflection in the accounting registers in the relevant accounts. Given the large volume of business transactions, this method of verification is too time-consuming and is used during the audit in those areas of the enterprise where abuses are detected and it is necessary to determine the full amount of material damage. Operations with funds and their movement, non-productive expenses, operations related to the calculation of the budget, documents and records in the accounts, which reflect the results of the inventory, as well as the final entries in the annual report are checked in a continuous manner.

In the case of a selective method, only a part of the whole set of operations and documents is checked (including for a few days in each month). Sampling during an audit is the process of selecting and analyzing part of the entire data set in order to obtain an appropriate estimate. For the effectiveness of the sampling method, it is advisable to ensure a reliable probability of selection of documents and records in the accounts in the accounting registers, to divide them into separate homogeneous groups, which are called aggregate. Thus, a set is a set of separate groups (subsets) and elements.

During the audit, the elements of the sample check may be articles, accounting records from which the sample is made. At the same time, the representativeness (representation) of the sample check for this population should be ensured. To represent the aggregates, all accounting documentation is divided into homogeneous data sets on various grounds (depending on the nature of documents, accounting records, materially responsible persons). For example, if the auditor verifies information about receivables in excess of a certain amount, the research documentation will be a set of all accounting documents, records relating to these settlements with debtors, but not less than the agreed amount.

When randomly checking mass documents, it is also necessary to determine the periods in which violations are most likely. In this case, special attention is paid to the verification of documents of the last months of the quarter or year, during the inventory of values, funds and calculations, to records of transactions, where violations can often occur.

But with all the advantages of the selective method of checking business transactions in the event that the facts of abuse or other violations of the nature and content of transactions, the auditor ensures the verification of documents in a continuous manner.

The combined method combines the techniques of continuous and selective verification of accounting records in the relationship and interdependence of these techniques. Based on specific situations, the content of documents and balances in the accounting registers and guided by the Instruction on the procedure for conducting audits and inspections by the state control and audit service in Ukraine, the auditor determines the sequence of techniques and methods of controlling financial and economic transactions.

According to the depth of inspection of financial and economic transactions, it can be general and detailed. Both continuous and selective or combined control methods can be used.

The essence of the general audit is that it is conducted on the basis of the analysis of summary indicators and the use of data of synthetic accounting, balance sheet and reporting. But it is impossible to be limited during audit only to methods of the general check as deep and grounded research of financial and economic operations is necessary. In this regard, the general audit is supplemented by a detailed one, with the help of which financial and economic transactions are more fully and thoroughly investigated on the basis of a careful study of primary documents and data from analytical accounting records. Detailed verification is especially important for verifying the movement of values ​​in the analytical context according to the warehouse quantitative and accounting quantitative and sum accounting of values.

According to the methods of document verification, it is divided into the following methods and techniques: counter-verification of documents, verification of the essence and content of primary documents and their comparison with the data of consolidated documents, arithmetic verification.

Methods of cross-checking documents are used during the audit to identify facts of incomplete or untimely posting of values, distortion during their write-off, the establishment of additions to the documents. In our research, this method of control is interpreted as a means of comparing the performance of the same documents with their copies or a means of comparing several documents related to the same procedure of receipt or disposal of valuables.

Counter-inspection can be both internal and external. During the internal cross-check, the information generated directly at the enterprises is used for control. External cross-checking, on the other hand, requires the use of accounting information that is generated in two or more businesses. Along with this interpretation of the essence and content of the concept of cross-checking, a number of authors define it as a method of comparing the primary documents or accounts of the audited enterprise with the data of other enterprises.

Along with the methods of cross-checking documents during the audit, their essence and content are checked and compared with the data of consolidated documents (bank statements, reports of financially responsible persons, etc.). Also use arithmetic verification. To do this, check the correctness of calculations and results in the documents, determine the turnover and balance in the accounting registers. This test requires the use of modern computer technology.

Depending on the signs of verification of documents during the audit, the following methods are used: verification of reliability, reliability of formation and legality of reflection of operations in them; logical, chronological and systematic verification of documents.

The essence of reliability testing is that the accounting information is considered during the audit by establishing its validity, which allows the auditor to fully rely on the existing documentation system. Methods of verifying the authenticity of documents are the definition of completeness and accuracy of reflection in the documents of financial and economic transactions. Checking the legality of transactions reflected in the documents is that they are examined during the audit in terms of regulation and detection of violations of regulations.

Methods of analytical and economic verification are that during the audit methods are used to compare actual (accounting, reporting) data with regulatory, planned or projected indicators. This is especially necessary for the methods of analytical grouping of certain indicators on homogeneous grounds.

During the analytical check, operations are broken down into individual elements, relationships are established between them, and the influence of factors on operational processes is revealed, which makes it possible to identify negative areas in the implementation of certain processes. The efficiency of operations related to the movement of raw materials, production and sale of products, technological process, is checked using the methods of economic verification, based on calculations of the feasibility of operations and the use of material, monetary and labor resources.

In practice, there are cases of shortages and thefts due to the issuance of non-commodity documents for the release of valuables that were not actually released, or the extract of some valuables (varieties of valuables), and the issuance of others. Therefore, it is necessary to use methods of logical investigation of transactions related to the receipt and disposal of valuables. Logical verification is based on the laws of logic used in auditing in conjunction with other methods of document verification and business transactions.

During the logical check, methods of comparing transactions according to the data preparation periods are used, which makes it possible to check the movement of values ​​not only for the reporting periods. This allows you to find out whether the facts of transactions correspond to their logical content. Checking, for example, limit-intake cards for the consumption of materials and raw materials in production, with the help of logical procedures you can detect the mismatch of these components in the finished product.