The scope of study in the given scientific article includes the audited entities providing state assistance to farms within the framework of the State programs realized for agriculture development. The major goal of the article is to identify audited entities and to plan the audit based on the conditions of provision and specifics of accounting of the received state assistance. To achieve this goal the authors studied in detail the structure of the rendered state assistance and, on the basis of obtained information, offered the grouping of audited entities depending on the end product and sources of financing. In addition, they provide a detailed list of measures as part of the proposed groups. The article states the major statutory documents, which regulate the procedure for generating the information on State assistance in accounting records and in financial statements according to requirements of the Russian and international laws. The authors give the analysis of the main information sources to control the accuracy and completeness of recording the transactions with State assistance funds in financial statements and statistical reports. They also offer an alternate plan of auditing State assistance and audit programs using the example of one of the audited entities: subsidies for partial refunding of interest on short-term facilities (loans). The audit program specifies in detail the documents of the audited entity that are subject to audit, and the audit procedures, which must be implemented to achieve the required result. The author also offers a form of auditor's working paper in the form of a questionnaire to control the fulfillment of conditions for subsidy granting. The questionnaire includes a table with a list of questions and a documentary source of information verification. The result of the work is the formed group of audited entities dealing with State assistance, and the alternate audit program using the example of one of State assistance areas. The materials of the given scientific article may serve as a practical instrument for planning audits of other objects of State assistance, not only agricultural organizations, but also enterprises of other branches that receive target financing.
Keywords: State assistance, audit, audited entities, general plan and program of audit, federal budget funds, accounting policy, financial statements, analysis, agriculture
References:
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