Examination of accounting system is based on testing of business processes and selection examination of supporting documents for compliance with legislation of the Republic of Kazakhstan in the field of accounting and, where applicable, industry standards and regulations.
Examination of accounting system includes:
- Studying of accounting system;
- testing of accounting system on bases of analisys accounts:
- identification of non-typical transactions;
- identification of mistakes in accounting records;
- examination of agreements with Customers and Suppliers;
- comparison of accounting and tax accounting information;
- selective examination of correct identification of taxation objects and rate of taxes;
- description and assessment of (probable) risks as a result of revealed violation of the accounting system.
Upon completion of the work we will provide with :
1) Report about the results of examination of accounting system, which will include the identified inaccuracies, errors, violations;
2) List of transactions, which necessary to input into financial statements.