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Administrative audit, Element and Characteristic, Work documents,…

- - - - In them the public accountant supports and bases his reports
      - They serve as a source of further information
      - With them the work carried out, its scope,its limitations and your opportunity
      - They serve to verify that the public accountant made a professional quality work
  - - - For its use: continuos se papers, Papers for temporary us
      - For its content: Worksheet, Summary or Summary Certificates,Detailed or descriptive certificates, Analytical or verification certificates
      - For its Content: are as varied as the own
        imagination.
  - - - are the following
        
        Identified costs
        
        Average Price (PP)
        
        First Entries, First Exits or (FIFO)
        
        Last Entries, First Exits or (UEPS)
        
        · Retail Method.
    - - Straight line:This method tries to distribute during the service life, quantities as
        approximate as possible to cost
        
        Produced Units: distributes the depreciation in
        based on the units that will be produced each year,
        
        Decreasing Charges Method:In this method, the depreciation charges are higher during the first years of
        life of a new fixed asset
        
        Add Years of Digits Method:This method pretends that the depreciation charges in the first years of life
        of fixed assets are large enough.
    - - Income cycle: Refers to the sale of goods and services to third parties to
        money exchange
      - Purchasing cycle: Refers to the acquisition of capital assets, hand of
        work, etc
      - Payroll or personnel cycle :. It is related to expenditures and transactions
        of human resources.
      - Treasury cycle. Understand the management of company funds
      - Production cycle. It consists of the transformation of the assets acquired
        in goods and services for sale
- - - - • Verification of arithmetic calculations.
      - • The selection of items for the verification of permanent inventories.
      - • Reference the counts.
      - • The application of analytical review procedures.
      - • The accounting of the inventory labels used.
      - • The detection or distinction of excess stocks or difficult-to-sell items.
      - • The calculation of the lower value between the cost and the market price
  - - - The audit work is an ongoing process, it must be understand that the audit work would be of no use if it is not verified that the corrective actions taken by management.