RESEARCH OF ACCOUNTING, TAX ACCOUNTING AND REPORTING DOCUMENTS

The indicative list of tasks

  • determination of documentary substantiation of the amount of shortage or surplus of inventory and cash, period and place of its formation;
  • determination of documentary substantiation of registration of operations on reception, storage, manufacturing, realization of inventory items, including monetary, fixed assets, rendering of services;
  • determination of the documentary validity of the reflection in the accounting of cash, securities;
  • determination of documentary substantiation of reflection in the accounting of operations on accrual and payment of wages, other payments;
  • determination of compliance with regulatory legal acts of reflection in tax accounting of income and expenses on financial and economic transactions subject to income tax;
  • determination of compliance with regulatory legal acts of reflection in tax accounting of tax liabilities and tax credit for value added tax.

The indicative list of issues to be addressed

  1. Is the shortage (surplus) of cash in the amount (indicated by the amount) at the enterprise (name of the institution, organization) as of the date (date indicated) confirmed by the documented act of the inventory from (details of the act are indicated)?
  2. Is the documented shortage of inventory, established by the act of inventory at the enterprise (name of institution, organization), in the amount (indicate the quantitative and cost indicators) on the date (indicate the date)?
  3. Is the lack of fixed assets (name of institution, organization, quantitative and cost indicators) documented?
  4. Is the amount of unjustifiably paid and written off at the box office (name of institution, organization) salary confirmed, taking into account the data provided by the body (person) who appointed the expertise (involved) expert) and the conclusions of handwriting examination of that the signatures in the payment documents on the receipt of wages (information number, period) are not made by the persons specified in them?
  5. Is the travel expenses (in what amount) justified (reimbursed to whom and for what period)?
  6. Are the conclusions of the inspection documented (details of the inspection report are indicated) in the part concerning the overestimation of the volume and cost of the performed works, taking into account the conclusions of other types of examinations?
  7. Is the amount of debt for goods and materials supplied to the enterprise (name of the enterprise), works performed (services rendered) under the contract (number and date of the contract) for the period (the period specified) documented in the plaintiff’s claims confirmed; taking into account the conclusions of other types of examinations?
  8. Is the underestimation of the object of taxation (the name of the institution, organization) for the period (the period is indicated) and the surcharge for payment of taxes and obligatory payments to the budget (which are indicated) documented in the act of the controlling body (details of the act are specified)?
  9. Do the incomes determined and declared by the enterprise (name of the enterprise) for the period (the period is indicated) correspond to the provided primary documents and requirements of the Tax Code of Ukraine?
  10. Do the determined and declared expenses of the enterprise (name of the enterprise) for the period (indicate the period) correspond to the provided primary documents and requirements of the Tax Code of Ukraine?
  11. Are the expenses of the enterprise (name of the enterprise) for the period (the period is specified) which form the prime cost of the realized goods, the executed works, and the rendered services documented?
  12. Is the documentation and normative reflection in the tax accounting of the enterprise (name of the enterprise) of depreciation for the period (the period is indicated) confirmed?
  13. Are the volumes of business transactions and settlements with non-residents documented?
  14. Are the conclusions of the act of the state tax inspection (number, date) on overstatement by the enterprise (name of the enterprise) of the declared amount of the budgetary refund from the value added tax for the period (the period is specified) documented?
  15. Is the financial result for transactions with securities and corporate rights (name of the enterprise) for the period (the period is indicated) documented according to the act of inspection of the controlling body in the amount (the amount is given)?
  16. Is the documented object of taxation of income paid by the enterprise (name of the enterprise) to a non-resident (name of a non-resident) confirmed with the source of their origin from Ukraine in the period (the period is indicated)?

Important! Along with the document on the appointment of the examination (involvement of an expert), the expert should provide accounting and tax documents, which contain the initial data to address the issues.

Such documents may be income and expenditure invoices, tax invoices, warrants, reports of materially responsible persons, inventory cards, cash books, inventory materials, acts of audits, tables, orders, acts of acceptance of work performed, employment contracts, payment statements, bank statements, payment orders and claims, liability agreements, accumulative (circulating) information, journals-orders, memorial orders off-balance sheet accounts, general ledgers, registers of tax invoices, tax returns, balance sheets and other primary and consolidated documents of accounting and tax accounting and reporting.

If the accounting and tax accounting was carried out in electronic and computer form, the expert is provided with the registers of accounting and tax accounting in printed form, which must be certified in the prescribed manner. Additionally, they can be provided at the request of the expert on electronic media.

If the examination is appointed to verify the conclusions of the documentary audit, the document on the appointment of the examination (involvement of an expert) indicates which conclusions and for what reasons are in doubt (contrary to other case materials, unconvincingly substantiated by financial inspectors, etc.).

Important! To conduct the study, it is necessary to provide original documents or duly certified high-quality copies.

Documents should be organized in chronological order (according to the respective periods), bound and numbered.

Carrying out of audit actions (definition by experts-economists of any economic indicators without preliminary carrying out of documentary checks of financial and economic activity by the subject of control) does not belong to tasks of economic examination.
If necessary, to determine which documents should be provided to the expert for research in each case, it is advisable to consult an expert economist.


RESEARCH OF DOCUMENTS ON ECONOMIC ACTIVITY OF ENTERPRISES AND ORGANIZATIONS

The indicative list of tasks

  • analysis of indicators of financial and economic condition (solvency, financial stability, profitability, etc.) of the enterprise/organization; property structure and sources of its acquisition;
  • determination of documentary substantiation of settlements with debtors and creditors;
  • determination of documentary substantiation of the analysis of structure of expenses;
  • determination of documentary substantiation of calculations in case of privatization and lease of property to be privatized;
  • determination of documentary substantiation of calculations of the share of property in case of withdrawal of the participant from the founders;
  • determination of documentary substantiation of calculations of lost earnings (from untimely payment of compensation of the caused damage in case of disability and in other cases);
  • determination of documentary substantiation of target spending of budget funds;
  • determination of documentary substantiation of calculations of lost benefit.

An indicative list of issues to be addressed

  1. How do the main economic indicators (liquidity, solvency and profitability, etc.) of financial and economic condition (name of the organization) on the date of conclusion or expiration of the agreement (details) characterize the economic and financial activities (name of the organization)?
  2. Is the amount of the contribution to the statutory fund (name of the organization or participant) and the calculation of the size of the part of the property to be returned to the person who left the founders (indicating the date of withdrawal) documented?
  3. Is the amount of unjustified understatement (non-payment) of rent (name of the organization) in the amount (indicated amount) for the period (indicated period) specified in the inspection report of the controlling body documented? If so, in what amount?
  4. Is the share of financing of buildings at the expense of state funds in the value of real estate objects (which are subject to privatization) documented in the act of inspection of the controlling body in accordance with the provided constituent and primary documents?
  5. Are the conclusions of the inspection report on the misuse of budget funds received by the enterprise (name) under the budget program (program name) documented?
  6. Do the institutions of the Pension Fund of Ukraine make the calculation of pension benefits to a citizen (surname, name, patronymic) for the period (the period is indicated) documented?
  7. Do the indicators of the financial and economic condition of the enterprise (name) for the period (indicate the period) have signs of bankruptcy, fictitious bankruptcy, hidden bankruptcy?
  8. Are the conclusions of the inspection report documented as to whether the enterprise (name) has arrears of wages as of (indicate the date)?
  9. Is the calculation of dividends to be paid by the enterprise (name) to the owner of corporate rights (name of the legal entity or surname, name, patronymic of the individual) for the period (indicated period) confirmed by documents and regulations?
  10. Are the conclusions specified in the inspection report of the controlling body (number, date) on overstatement of public procurement (name of goods, works, services) by the amount (indicated amount) compared to the terms of the contract (number, date) concluded by competitive bidding ?
  11. Are the conclusions of the inspection report of the controlling body (number, date) concerning unreasonable transfer of budget funds for the amount (the amount is indicated) documented, taking into account the conclusions of other types of examinations?

Important! Along with the document on the appointment of the examination (involvement of an expert), the expert should provide accounting documents that contain the initial data to address the issues raised.

Such documents may be income and expenditure invoices, tax invoices, warrants, reports of materially responsible persons, inventory cards, cashbooks, inventory materials, audit reports, spreadsheets, orders, acceptance certificates, employment contracts, payment statements, bank statements, payment orders and claims, liability agreements, accumulative (circulating) information, journals-orders, memorial orders on balance accounts, general ledgers, registers of tax invoices, tax declarations, balance sheets and other primary and consolidated documents of accounting and tax accounting and reporting.

If the accounting was carried out in electronic and computer form, the expert is provided with the registers of accounting and tax accounting in printed form, which must be certified in the prescribed manner.

Additionally, they can be provided at the request of the expert on electronic media.

If the examination is appointed to verify the conclusions of the documentary audit, the document on the appointment of the examination (involvement of an expert) indicates which conclusions and for what reasons are in doubt (contrary to other case materials, unconvincingly substantiated by financial inspectors, etc.).

Important! To conduct the study, it is necessary to provide original documents or duly certified high-quality copies.

Documents should be organized in chronological order (according to the respective periods), bound and numbered.

The decision of questions concerning observance by committees on competitive bidding of requirements of the legislation regulating carrying out of purchase of the goods (works, services) for the state means does not belong to tasks of forensic economic examination.

Resolving issues regarding the documentary substantiation of losses by financial reporting indicators enterprises/organizations for a certain period (recognition of current receivables as bad) does not belong to the tasks of economic expertise.

If necessary, to determine which documents should be provided to the expert for research in each case, it is advisable to consult an expert economist.

RESEARCH OF FINANCIAL AND CREDIT OPERATIONS DOCUMENTS

The indicative list of tasks

Definition:

  • documentary substantiation of registration of bank operations on opening of accounts, movement of money resources on accounts;
  • documentary substantiation of registration and reflection in the account of operations on issue, use and repayment of credits;
  • documentary substantiation of registration and reflection in the accounting of banks of its financial and economic activity;
  • compliance of the reflection of financial and economic operations of banks with the requirements of regulations on accounting and reporting;
  • documentary substantiation of reflection of financial and economic operations on accrual and payment by banks of taxes and its conformity to the data of the account and the reporting, the current legislation;
  • documentary substantiation of deposit operations in banking and other financial institutions.

The indicative list of issues to be addressed

  1. Are the conclusions of the inspection report on compliance with the requirements of current legislation documenting transactions (name of institution) for loans, completeness of accrual and payment of interest and other payments for the use of loans by the borrower (name of legal entity or surname, name, patronymic of the individual) under the loan agreement (number, date)?
  2. Does the list of documents provided to the bank by the enterprise (name) for obtaining credit funds under the loan agreement comply with the current Lending Regulations?
  3. Is the accounting documents confirming the value of assets (property) of the enterprise (borrower) pledged under the loan agreement?
  4. Is the amount of losses of the bank specified in the inspection report (specified by the subject of control) due to unreasonable issuance, non-repayment of the loan under the agreement (number, date) documented?
  5. Does the accounting and primary documents confirm the misuse of credit funds under the agreement (number, date)?
  6. Does the calculation of the borrower’s debt (for payment of interest on the loan and repayment of the principal amount of debt) to the bank correspond to the terms of the loan agreement concluded between these parties and settlement documents for issuing and repaying the loan under this loan agreement?
  7. Does the bank’s method of accruing interest on the loan agreement (details of the agreement) meet the requirements of the Bank’s Lending Regulations (name of the institution)?
  8. Is the primary documents and accounting data of the bank confirmed by the depositor’s (Name, Surname, Patronymic) deposit of funds in the amount (indicate the amount) under the deposit agreement (number, date)?

Important! Along with the document on the appointment of the examination (involvement of an expert), the expert should provide documents that contain the initial data to address the issues.

Such documents may be settlement payment information, bank statements, payment orders and claims, memorial warrants.

If the examination is appointed to verify the conclusions of the documentary audit, the document on the appointment of the examination (involvement of an expert) indicates which conclusions and for what reasons are in doubt (contrary to other case materials, unconvincingly substantiated by financial inspectors, etc.).

Important! To conduct the study, it is necessary to provide original documents or duly certified high-quality copies.

Documents should be organized in chronological order (according to the respective periods), bound and numbered.

Carrying out audit actions (determination by economic experts of any economic indicators without prior documentary inspections of financial and economic activities by the subject of control) does not belong to the tasks of economic expertise.

If necessary, to determine which documents should be provided to the expert for research in each case, it is advisable to consult an expert economist.