Having arrived to a check place, the auditor, in case of audit of the current reporting period, can carry out at once inventory of the money which is stored in cash desk. It will be out in the presence of the cashier and the chief accountant of the organization.
The balance on account 57 for the end of the reporting period shows the sum of the money in way which is not enlisted for this moment to destination; reflection in accounting of operations of purchase and sale of foreign currency.
Besides, acquisition is reflected in account 50 in cash of various monetary documents (stamps, brands of the state duty, bill brands, the paid air tickets, permits in rest houses, etc.), and also leaving of monetary documents.
Results of inventory make out the statement which is drawn up in the unified form which is signed by the cashier and the chief accountant of the organization. The act is the written auditor proof, and its data are necessary for the auditor for further check.
The audit organization has to and has the right to make independently decisions on types, quantity and depth of carrying out auditor procedures; time expenses; quantity and structure of the experts who are required for implementation of a full-fledged audit inspection and preparation of a reasonable audit report.