During an audit inspection the auditor is obliged to understand system of accounting which is applied on the economic subject checked silt, and thus to study and estimate those control devices on the basis of which it is going to define an essence, the scale and time expenditure of alleged auditor procedures.
Specifics of the economic subject, volume and complexity of work on its check every time demand definition of accurate sequence of steps when carrying out audit and the correct distribution of duties between auditors if an inspection is carried out by some experts. When developing the plan and program of an audit inspection the auditor standard "Audit Planning" is used.
The plan of an audit inspection reflects the integrated groups of auditor works on objects and groups of economic operations, dates of performance of works and performers. The plan is formed in writing. Scheduling purpose:
In the analysis of fixed assets also indicators of a fondovooruzhennost of workers and capital productivity of fixed assets are used. The coefficient of a fondovooruzhennost pays off as the relation of average annual cost of fixed assets to the average number of workers. Growth of this coefficient testifies to growth of technical armament of work, and, therefore, and its productivities.
Having carried out the analysis of use of fixed assets, it is possible to calculate the coefficients stated above separately on each groups of fixed assets, especially it is necessary to pay attention to a condition of active part of fixed assets: cars and equipment.