Conclusion

Audit activities for many years an integral part of economic and financial system of the developed market economies, organically and gradually mutating depending on its needs.

Opinion on the financial statements can contribute to greater confidence in these statements from interested users. Thus, the audit helps to reduce business risk and may be considered as a process of reducing to an acceptable level of risk information for users of financial statements.

This course work is considering a range of issues related to the organization of accounting of intangible assets. As a result of this work the following conclusions:

Program audit IA includes the following steps:

- Exploratory stage. Analyzes the intangible assets of the organization.

- Audit and accounting income (create) an intangible asset.

- Audit and accounting depreciation of the intangible asset.

- Audit of disposal of intangible assets.

- Audit of taxation of transactions related to intangible assets.

The accounting unit IA is an inventory item.

Accounting for the movement of intangible assets used only one unified form of primary records - Card of intangible assets (form number IA-1).

Accounting presence and movements of intangible assets in an active account 04 "Intangible Assets".

The main purpose of the course work has been the development of practical skills audit program and conducting the audit in accordance with the calculations of the source data.

It is worth noting that all important tasks considered fulfilled its goals, as well as all of the pertinent conclusions of the course work done.

On the basis of the work done can be said that the audit activity is very important.

Planning auditor their work helps to ensure that important areas of the audit was to give the necessary attention to the potential problems have been identified and work was done cost effectively, efficiently and in a timely manner. Planning allows you to efficiently distribute the work among the members of a team of specialists involved in the audit, and to coordinate such work.

In accordance with the original data and the necessary information about JSC "Bayan Sulu", we have begun to assess the internal control system and calculated the level of materiality assessment revealed level of inherent risk, calculated level of detection risk, and the amount of audit sampling and its first ten elements.

The audit revealed that the financial condition of JSC "Bayan Sulu" is unstable, with unsecured pay. The company is totally dependent on debt financing.

Encouraged to timely amend the reporting of violations.

List of References

1) Presidential Address to the people of Kazakhstan "Kazakhstan 2030" in 1997.

2) Large accounting dictionary / edited by A. Azrilyana - M.: "Institute for New Economy", 1999.

3) VVKovalev Introduction to Financial Management. Moscow: Finance and Statistics, 2006.

4) Azhibaeva ZN Audit. - Almaty: Economy - 2004.

5) Erzhanov MS Audit - 1 (basic textbook) - Almaty Bastau 2005.

6) RK Law of February 28, 2007 № 234-III «On Accounting and Financial Reporting."

7) Travel Guide Accounting, 2008.

8) K. Sh Dyusembaev, SK Egemberdiyeva, ZK Dyusembaeva - "Audit and Analysis of Financial Statements", Almaty, Karja-Karazhat ", 1998.

9) Law of the Republic of Kazakhstan dated November 20, 1998 № 304-I «On Auditing" (with alterations and amendments as of 19.02.2007 y), www.zakon.kz.

10) Danilevsky YA, SM Shapiguzov Remizov NA, Starovojtova EV Audit. - M.: ID FBK PRESS, 1999.

11) Arens EA, JK Lobbek Audit. - Moscow: Finance and Statistics, 2005.

12) Official site of JSC "Bayan Sulu» http://www.bayansulu.com/.

13) International Financial Reporting Standard 7 "Statement of Cash Flows», www.minfin.kz.

14) International Financial Reporting Standard 2 "Inventories», www.minfin.kz.

15) International Accounting Standard 1 "Presentation of Financial Statements», www.minfin.kz.

16) International Accounting Standard 16 "Property, Plant and Equipment», www.minfin.kz.

17) International Accounting Standard 38 "Intangible Assets», www.minfin.kz.

18) Order of the Minister of Finance of the Republic of Kazakhstan dated May 23, 2007 № 185 "On Approval of the Standard Chart of Accounts», www.minfin.kz.

19) Tax Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget», www.zakon.kz.

20) International Accounting Standard 19 "Employee Benefits», www.minfin.kz.

21) International Accounting Standard 23 "Borrowing Costs», www.minfin.kz.

22) International Financial Reporting Standard "Income», www.minfin.kz.

23) Law of the Republic of Kazakhstan dated May 13, 2003 № 415-II On Joint Stock Companies (as amended by Laws of RK of 29.11.03, № 500-II; from 13.12.04, № 11-III), www.zakon . kz.

24) The official website of Kazakhstan Stock Exchange www.kase.kz.

25) International Standard on Auditing 520, "Analytical Procedures" Sbornik Mezhdunarodnyh Standards on Auditing, assurance and Ethics, 2006, in Russian.

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