1C-Audit

Audit of the operations with monetary assets	Audit of the payments to/from counterparties	Audit of the payroll
Audit of the fixed assets accounting		Audit of the Tax accounting
Audit of the VAT accounting	Audit of the accounting period-end closing	Audit of the stock recording

The results for you will be:

№	Type of work	Time frame (working days)
1	Full analysis with detailed Report	7
2	Full analysis with detailed REPORT + assistance in correcting errors in 1С	20

Detailed description of the operations, which might be performed:

Monetary assets:

1. Zero unposted cash documents;
2. Zero negative closing balances in cash account;
3. Compliance with limits set for the cash payments to/from legal entities;
4. Ensuring the sequential numbering of the cash receipt/payment vouchers;
5. Correctness of the exchange rates in bank and cash documents;
6. Audit of the filling in the details of the elements of the “Cash flow Items” directory;
7. Correct filling in of the “Cash flow item” directory detail in documents;
8. Congruence between the “Inflow/Outflow” directory detail in the cash flow item and the factual operation;
9. Existence of the account balance in accounts 1021 and 1022.

Payments to/from counterparties:

1. Audit of the prepayments offset in accounts 3310-1610, 1210-3510;
2. Generation of the report for the audit of the accuracy of data reflection in the counterparties’ accounts;
3. Existence of the counterparties with the account balance in accounts for supplier settlements with term exceeding three years, for the generation of the tax registers for doubtful debts and liabilities;
4. Counterparties duplication check;
5. Operating lease accounting check (in accounts 3360, 1260);
6. The recording of acquiring operations.

Payroll:

1. Correct filling of the regulatory factory calendar;
2. Wages reflection check in the regulatory accounting;
3. “Withholding of Individual Income tax and Compulsory Pension Contributions in tax accounting” document existence check;
4. Payroll taxes calculation check;
5. Verifying the recording correctness of salary payments by payment periods;
6. Timeliness of salary payment check;
7. Types of Payroll settings check;
8. Indirect income entries check.

Fixed assets:

1. Verification of the existence of mark “Registered” along with the account balance in the tangible assets accounts;
2. Verification of the existence of mark “De-registered” in the absence of cost balance in the recorded tangible assets accounts;
3. Verification of the congruence between data on Unit/Custodian in the accounts and the registers;
4. Verification of the amortization charges for Tangible and Intangible assets in Accounting;
5. Verification of the amortization charges for Tangible and Intangible assets in Tax accounting;
6. Verification of the conformity of the Classifier of Fixed Assets code with Tax accounting groups;
7. Analysis of the accounts reflecting the depreciated cost.

Stock:

1. Analysis of the data on stock regarding the existence of negative balance;
2. Analysis of the sources of origin reflection.

VAT:

1. Correctness check for the entries of invoices issued;
2. Correctness check for the entries of invoices received;
3. Verifying the existence of Suppliers’ VAT registration data;
4. Reconciliation of the accounts 1420, 3130 and the data of VAT registers;
5. Checking of the accounts 1420 and 3130 for companies, which are not VAT payers. There must be no turnovers or account balance;
6. Verifying the correct settings for analytics: Types of sales, Types of Purchases in compliance with the VAT rates.

Period-end closing:

1. Fixed assets amortization;
2. Deferred charges write-off;
3. Reimbursable VAT clearance.

Other:

1. Checking of the formation of initial capital;
2. Analysis of the exchange rates;
3. Correctness check for the exchange rates in the entries;
4. Checking of the settlements with accountable persons by the accounts;
5. Checking of the deferred charges;
6. Manual charging of Corporate Income Tax and Social Tax for the Special Tax Regime;
7. Checking of the existence of the account balance in the revenues and expenditures accounts after balance sheet year-end closing;
8. Correctness check for the accounts used in the Accounting entries.

Tax accounting:

1. Checking of the Tax accounting entries in the manual operations;
2. Verification of the conformity of the Bookkeeping accounts with the Tax accounts;
3. Verification of the conformity of the expense and revenue items in Accounting with the items in Tax accounting.

To get 1C-Audit services, you can send the request by filling in the form below: