TECHNIQUE FEATURES OF THE ASSOCIATIONS (UNIONS) AUDIT

Abstract

Carrying out of the associations or unions audit, it is necessary to study the technique features of its carrying out in detail, to study the basic documents presented by the association (union) and studied by the auditor at the stage of preliminary planning. Besides, it is necessary to study in details the information which should be disclosed in the association (union) charter. Planning the auditor procedures it is necessary to single out the typical errors revealed in the examination of the conformity of the associations (unions) activity to their constituent documents, and to estimate their consequences. The key moments in the examination expenses (expenditure) part of the budget should be defined and possible infringements of budgetary planning should be predetermined. All these give the chance to organize the associations or unions audit correctly.