The documents accepted to the account are processed by accounting transactions which can be formed both on separate documents, and on groups of documents, on the basis of uniformity of operations,
Inclusion in the act of different audit of, assumptions and the data which are not supported by the documents is not allowed, also inclusion in the act of data from evidences and references to the indications of official and financially persons given by them to investigating authorities is not allowed.
General information is given in the estimate about an external cubic capacity of structures, the internal area of buildings, system of heating, existence of plumbing and sanitary which are used at a of volume of costs of household expenses and capital .
In hospitals, child care facilities where there are products, it is necessary along with removal of the remains in the storeroom to also correctness and completeness of holiday of products on kitchen. Therefore in the course of audit follows 1 — 2 time suddenly, prior to work of kitchen, to check, whether there corresponds the actual quantity of the products transferred to kitchen, to the quantity specified in, taking into account quantity which are content and to track that all written-out products were actually used for designated purpose. It is also expedient to check for endurance dishes for examination, whether that quantity of produkg which is specified in the menu contains in them, using for this purpose in cases the laboratory analysis for determination of quality of products and caloric content of food.
In a case when by results of audit there is a to use good models of work and to extend them in other enterprises and the economic organizations, the head of auditing group separately reports on it on the head who appointed audit.
At audit of correctness of charge of a salary to of health care the inspecting is obliged to check according to sheets, whether there correspond salary rates to tariff lists taking into account changes, to regular, schedules and sheets of the account which is actually fulfilled.
Charge of a salary and grants on a temporary according to the instruction is made once in in one document and reflected in the account in the last day of month. It is not allowed to write out separate sheets on payment of temporary disability benefits.
Intermediate statements are drawn up also for registration of of audit of separate sites of activity of the inspected enterprise for results of audit of cash desk, inventory of values and fixed assets, control measurement and quality check of the performed installation and construction works, etc. Intermediate acts are attached to the main act of audit and are signed by members of auditing group who participated in audit of this site of activity of the inspected enterprise, and the officials who are responsible for this site of work, or the responsible persons which are responsible for safety of money and material values. One copy of the act is handed to the official (financially ) person of the inspected enterprise which signed the act.
The act of audit is signed by the head of an auditing, the head and the chief (senior) accountant of the inspected enterprise, and in necessary cases the head and the chief (senior) accountant who were earlier working in inspected to which period of work the revealed violations belong.
Records in accounting are kept by chronological and systematic registration of operations. The chronological of operations is made as sequence of their registration by memorial warrants, systematic — with a of operations on synthetic and analytical accounts in a with the accounts approved by the plan.
In the account for the acquired materials and stock there has to be a receipt of the responsible person in receiving these, and in the account for the performed works - confirmations a of works. On the bills paid through reporting persons the receipt of the recipient with the indication of the sum of money received by it in cursive script and dates of their receiving is obligatory.