preliminary layout plan- Candidate cities must submit a preliminary plan for the distribution of guaranteed rooms to client groups. [Department of Linguistic Services of the Sochi 2014 Organizing Committee. Glossary of terms] EN preliminary… … Technical Translator's Handbook

Flight application, preliminary flight plan- a document of the established form, submitted at the appointed time to the appropriate ATC unit and containing necessary information to ensure the flight (flights). Source: Manual on flight operations in civil aviation of the USSR (NPP GA 85) ... Dictionary-reference book of terms of normative and technical documentation

plan- An idea, a project for the implementation of something; exercise. About the breadth, scope, significance of the plan; about his assessment. Brilliant, important, great, magnificent, majestic, popular, comprehensive, all-encompassing, harmonious, general, grandiose, ... ... Dictionary of epithets

Putin's plan- He's Zaputina. Difficult to formalize the system of rules, attitudes and life values, with which the majority of voters who came to the elections to the State Duma on December 2 agree. At the time of the issue, only a preliminary result of 63.2% for ... ... Dictionary 2007 is known

The layout of Manhattan proposed in 1807 The General Plan of Manhattan (Eng. Commissioners Plan) adopted in 1811 a comprehensive development plan ... Wikipedia

Content 1 general information 2 Dial order 3 Numbering resources ... Wikipedia

- (Cargo plan) a schematic representation of a longitudinal section of the vessel indicating the intended placement of cargo in the holds. This is the so-called preliminary G.P., which is drawn up on special forms. In cages representing holds ... Marine Dictionary

The significance of the subject of the article is called into question. Please show in the article the significance of its subject by adding evidence of significance to it according to particular significance criteria or, in the event that private significance criteria for ... ... Wikipedia

CARGO PLAN, CARGO PLAN- (CARGO PLAN) a plan for the placement of cargo on a ship, drawn up with the aim of most rational use cargo space and give the ship the necessary stability and trim. G.p. is a schematic section of cargo spaces ... ... Glossary of terms for cargo transportation, logistics, customs clearance

An undoubted condition for the successful implementation of any major project is the clear interaction of all performers and compliance with deadlines work. For this, at the very beginning life cycle of the project, ARMO-LINE specialists perform preliminary planning based on a deep and comprehensive analysis of the specifics of the object, which is carried out taking into account the minimization of costs on the part of the Customer. In the future, on the basis of this plan, the project budget will be formed and the work schedule will be detailed.

Although planning is an interactive process, ie. carried out throughout the life of the project, the preliminary plan must be carried out with particular care. It is a generalized idea of ​​the upcoming scope of work, and in the course of its compilation, the main key events of the project are determined, tasks are formulated in large strokes, and the degree of interdependence of work in the main areas is determined.

In the course of planning, ARMO-LINE employees adhere to a clear logical sequence, while the process of drawing up a preliminary plan includes the following steps, each of which is designed to answer the corresponding question:

On the this stage The following inputs are used to develop the plan:

• contractual requirements.
• Description of available resources.
• Appraisal and cost models.
• Documentation for similar developments.

However, as practice shows, the planning process is not always strictly consistent. For example, at the very beginning of the project, the Customer determines its key milestones, but when developing the plan, ARMO-LINE specialists may find the wrong order of their sequence, or even unattainability. In such cases, plans are adjusted, and additional negotiations are held with the Customer. In addition, as the project progresses, plans get more detailed, smaller milestones are set (for working groups and individual performers), as well as key resources (project management, key performers) are assigned early in the project, and specific (concrete performers) are identified at later stages.

In addition, ARMO-LINE employees manage the planning process, identify risks and calculate their probability, and form change management plans for the project. Also at this stage, procedures for optimizing, reviewing and documenting the plan are organized.

At the stage of developing a hierarchical work structure (WBS), ARMO-LINE managers establish links between the project plan and the needs of the customer, which are presented in the form of functional specifications or work descriptions. Thanks to the creation of the WBS, the Customer and the Project Team get the opportunity to:

• Understand what work needs to be done to achieve each of the goals defined in the project;
• Check if all goals are reflected in the project plan;
• Create efficient structure reporting;
• Indicate at an appropriate level of detail the key points that should be clearly reflected in the network and schedule
• Identify managers responsible for achieving key results and thereby ensure that the achievement of all results is monitored
• Provide team members with an understanding of their role in the context of the overall project performance.

It should be noted that the level of detail in the original specifications at the initial planning stage can vary greatly. At the same time, the planning process can begin both in the presence of ready detailed technical specifications, and in the presence of only a contract with the described main and supporting types of contract work. In some situations, only the functional specification or work requirements may be available at the planning stage. general view. In any case, the ARMO-LINE planning group uses the WBS method to structure the project and reflect the process of obtaining specific results of activities (final products).

When developing the IMS, ARMO-LINE pays the greatest attention to building such a hierarchical project structure that would effectively support the procedures for collecting information on the performance of work and display the results in the information management system to summarize work schedules, costs, resources, and completion dates. At the same time, the ISR is effective graphics technology and provides information in an easy-to-read format.

At the next stage, ARMO-LINE specialists develop Structural Diagram Organizations (CCO) and the Responsibility Matrix, which are tools for structuring the work of the team and ensuring that the goals of the project are achieved. The CCO is a description of the organizational structure required to carry out the work defined in the WBS. Thus, the purpose of the development of the MTR is to appoint executors for the work specified earlier in the WBS, and the scope of work largely determines the form of the organizational structure of the Project Team.

Compilation of the Responsibility Matrix describes the responsibility of the departments for the implementation of each element of the project. On one axis in this matrix is ​​a detailed list of the work of the IMS, and on the other axis - a list of departments and performers involved in the implementation of these works. In this case, the elements of the matrix are codes of activities from a predetermined list.

Depending on the specifics of the project, the types of responsibility may vary, and the most important role in the implementation of any detailed work is played by the person directly responsible for their implementation. In addition, the Matrix displays the people and organizations that provide support to the direct contractor, as well as those who will evaluate and accept the work. Also in this Matrix, you can display information about the activities of related and subcontracting organizations and people who are not directly involved in the project, but can support the work of the Team.

In conclusion, it should be noted that a detailed study of the key points at the preliminary planning stage will avoid many of the problems that arise when working in a project team with large quantity participating companies. The experience of "ARMO-LINE" in the implementation of large projects, including international ones, knowledge of the specifics of their conduct and business psychology allow the company to provide possible risks at the stage of preliminary planning and organize effective cooperation with Russian and foreign partners leading your project to success.

At the stage of preliminary planning, the auditor should become familiar with the financial and economic activities of the economic entity and have information about external and internal factors that affect its activities. The auditor should also be familiar with the following elements of the life of the organization: 1) organizational and managerial structure of the economic entity; 2) types production activities and the range of manufactured products; 3) capital structure and share price (if the shares of an economic entity are subject to quotation); 4) technological features of production; 5) level of profitability; 6) the main buyers and suppliers of the economic entity;

7) the procedure for distributing profits remaining at the disposal of the organization; 8) the existence of subsidiaries and affiliates; 9) system organized by an economic entity internal control; 10) principles of personnel remuneration formation.

Sources of information: 1) charter of an economic entity; 2) documents on registration of an economic entity; 3) minutes of meetings of the board of directors, meetings of shareholders or other similar management bodies of an economic entity; 4) documents governing accounting policy economic entity and making changes to it; 5) financial statements; 6) statistical reporting; 7) planning documents for the activities of an economic entity (plans, estimates, projects);

8) contracts, agreements, agreements of an economic entity; 9) internal reports of auditors-consultants; 10) internal instructions; 11) materials of tax audits; 12) materials of judicial and arbitration claims; 13) documents regulating the production and organizational structure economic entity, a list of its branches and subsidiaries; 14) information obtained from conversations with the management and executive personnel of the economic entity; 15) information obtained during the inspection of the economic entity, its main sections, warehouses.

At the stage of preliminary planning, the audit organization evaluates the possibility of conducting an audit. If the audit organization considers it possible to conduct an audit, it proceeds to the formation of staff for the audit and concludes an agreement with an economic entity. When planning the composition of specialists included in the audit team, the audit organization must take into account: 1) working time budget for each stage of the audit - preparatory, main and final; 2) expected time frame for the group; 3) the quantitative composition of the group; 4) position level of group members; 5) succession of group personnel; 6) qualification level of group members.

Audit planning is one of the most important stages of the audit, which develops optimal strategy and tactics of conducting an audit, taking into account individual features each audited entity. The rationality of using the labor resources of the audit organization, minimizing the costs and time of the audit, the risk of not detecting significant errors in the financial (accounting) statements of the client depends on how the auditor planned the audit.

Planning an audit to reduce audit risk to an acceptably low level involves developing an overall engagement strategy and audit plan. The audit planning should be carried out by the audit partner and other members of the audit team leading the audit engagement who have relevant experience and knowledge that can significantly contribute to improving the efficiency and effectiveness of the planning process.

The audit planning procedure is determined both by the International Auditing Standard ISA 300 and the Russian Federal Rule (Standard) of Auditing Activity No. 3.

According to this rule, audit planning involves the development of an overall strategy and a detailed approach to the expected nature, timing and extent of audit procedures. Moreover, this rule does not contain a clear procedure for planning an audit, so auditors need to independently develop their own internal audit planning standard, which will determine the procedure for the auditor from the beginning to the end of the audit.

Study Working Paper economic activity the client, the audit letter, the audit contract, the general plan and the general audit program are the main documents that are drawn up when planning the audit.

At an early stage of planning, the auditor needs to find out for what purpose the client wants to conduct an audit and what results he expects from it. During negotiations with the client, the auditor obtains consent to provide information that is necessary to understand the economic activity of the client and influences the preparation financial reporting. The auditor draws up a document on the study of the economic activity of the client, this may be a questionnaire with a set of questions that the client or the auditor fills out during a preliminary examination of the state of affairs and documents of the client, depending on the procedure established by the audit company. This document allows the auditor to determine the integrity and solvency of the client, reducing their business risk. Based on the results of the pre-audit planning stage, labor standards are calculated, and the volume and cost of audit services are estimated.

For effective audit planning, before writing a letter of commitment and before concluding an audit agreement, the audit organization must agree on the main organizational issues with the management of the economic entity.

At the stage of preliminary planning, the auditor should get acquainted with the financial and economic activities of the economic entity and have information about:

external factors affecting the activities of an economic entity, reflecting the economic situation in the country (region) as a whole and its industry specifics;

internal factors affecting the activity of an economic entity related to its individual characteristics.

The auditor should also be familiar with:

organizational and managerial structure of the economic entity;

types of production activities, range of products;

capital structures and share prices (if the shares of an economic entity are subject to quotation);

technological features of production;

level of profitability;

the main buyers and suppliers of the economic entity;

the procedure for distributing profits remaining at the disposal of the organization;

the existence of subsidiaries and affiliates;

internal control system;

principles of personnel remuneration formation.

Sources of obtaining information about the organization for the auditor should be:

charter of an economic entity;

documents on registration of an economic entity;

minutes of meetings of the Board of Directors, meetings of shareholders or other similar management bodies of an economic entity;

documents regulating the accounting policy of an economic entity and making changes to it;

financial statements;

statistical reporting;

planning documents for the activities of an economic entity (plans, estimates, projects);

contracts, agreements, agreements of an economic entity;

internal reports of auditors, consultants;

internal instructions;

materials of tax audits;

materials of judicial and arbitration claims;

documents regulating the production and organizational structure of an economic entity, a list of its branches and subsidiaries;

information obtained from conversations with the management and executive personnel of the economic entity;

information obtained during the inspection of the economic entity, its main sections, warehouses.

During the pre-planning stage, the organization evaluates the feasibility of an audit. If the audit organization considers it possible to conduct an audit, it proceeds to the formation of staff for the audit and concludes an agreement with an economic entity.

When planning the composition of specialists included in the group of the audit organization, they must take into account:

working time budget for each stage of the audit: preparatory, main and final;

expected time of work;

quantitative composition;

position level of group members;

staff succession;

qualification level of group members.

Next, the auditor sends the client a letter on the audit, in which he agrees to conduct an audit. The client also sends a letter to the auditor asking for audit services or signs a letter of audit. After that, an audit contract is concluded. It is worth noting that it is most reasonable to conclude an agreement at the stage of preliminary planning, since its conclusion at an earlier or later stage of planning increases the risk of the auditor's activities.

After the conclusion of the contract, the auditor evaluates the reliability of internal control systems and accounting client, as well as audit risk - the likelihood that, based on the results of an audit, the financial statements contain incorrect conclusions. The level of materiality is calculated - the marginal value of the allowable error of financial statements indicators and the ratio between audit risk and the level of materiality is determined. The higher the level of materiality, the lower the level of audit risk, and vice versa. Taking into account the level of materiality and audit risk, the nature of the scope of the audit, the period of its implementation, as well as the development of a program and a general audit plan are determined.

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Introduction 3

1. Preliminary plan audit 5

1.1. Collection general information about client 6

1.2. Materiality assessment 8

1.3. Familiarization with the system of on-farm control 9

and control risk assessment 9

2. Development of an overall plan and audit program 13

2.1. General audit plan 13

2.2. Audit program 15

3. The practice of drawing up a plan and an audit program for the shipment and sale of finished products on the example of Montazhnik LLC 17

3.1. general characteristics enterprises 17

3.2. Audit plan and program. Calculation of materiality level 18

3.3. Audit report 23

Conclusion 26

References 30

Annex 32

Introduction

The main purpose of the audit of the activities of economic business entities is to express an opinion on the reliability of the indicators of their accounting (financial) reports. One of the tasks of the audit is also to establish the compliance of the financial and economic operations performed by the economic entity with the current legislation.

The specifics of the enterprise, the volume and complexity of the work on its verification each time require the definition of a clear sequence of steps in the audit and the correct distribution of responsibilities between auditors if the audit is carried out by several specialists.

To this end, the head of the audit team draws up a general plan and program for the audit.

The general audit plan is a logical description of the intended scope and nature of the audit, the characteristics of the economic entity and the specifics of the proposed audit and the methods and techniques used in the audit process.

Audit planning should be carried out by the audit firm in accordance with general principles conducting an audit, as well as in accordance with the following private principles: complexity; continuity; optimality .

When planning an audit for a long period of time, in the case of audit support of an economic entity, during the year, the audit organization should timely adjust the plans and programs for the audit, taking into account changes in the financial and economic activities of the economic entity and the results of interim audit checks.

When planning an audit organization, the main stages should be distinguished: preliminary, preparation and drawing up a general plan for an audit; preparation and drawing up of the audit program.

The purpose of this work is to consider the theoretical and practical aspects of planning an audit.

The tasks of the work are:

1) Review the preliminary audit plan;

2) Analyze the stages of development of the plan and program of the audit;

3) To give an analysis of the practice of drawing up a plan and a program for conducting an audit for OOO "Installer".

Given in work economic characteristic and an assessment of the financial condition of the organization under study was made. The paper shows the audit of the implementation of the work performed in the organization, a program of verification is drawn up and a methodology for conducting the verification is described. Based on the results of the audit, a report was given at the end of the work. Based on the identified errors and violations, the author draws conclusions and makes suggestions for their elimination.

The work consists of three chapters, introduction, conclusion, list of references and applications.

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