title: ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Internal audit of fixed assets in organisations of the construction industry
Creators: name: ÐÐ¾Ð»Ð¾Ð²Ð¸Ð½, ÐÐ¸ÑÐ°Ð¸Ð»
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÐµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸
Ð­ÑÐ°Ð»Ð¾Ð½ÐÐµÐ½Ð¡Ð¿ÐµÑÐ¡ÐÐ£
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ²
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð²
construction companies
EtalonLenSpetsSMU
internal audit
planning of procedures for equity
risk assessment

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÐÐ½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸Â». ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ñ Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸ ÑÐµÑÐµÐ½Ð½ÑÐµ Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1.ÐÑÐ´ÐµÐ»ÐµÐ½ ÑÐ°Ð¼Ð¾ÑÑÐ¾ÑÑÐµÐ»ÑÐ½ÑÐ¹ ÑÐµÐ³Ð¼ÐµÐ½Ñ Ð°ÑÐ´Ð¸ÑÐ°: Ð°ÑÐ´Ð¸Ñ Ð½Ð°Ð»Ð¸ÑÐ¸Ñ Ð¸ Ð´Ð²Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² ÐÐ Â«Ð­ÑÐ°Ð»Ð¾Ð½ÐÐµÐ½Ð¡Ð¿ÐµÑÐ¡ÐÐ£Â»; 2.ÐÐ·ÑÑÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐºÐ°Ð·Ð°Ð½Ð¸Ñ Ð¿Ð¾ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð´Ð»Ñ Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð²Ð¾ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ¼ Ð°ÑÐ´Ð¸ÑÐµ. 3.Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¾ÑÐµÐ½Ð¾ÑÐ½ÑÐµ ÑÐµÑÑÑ ÑÑÐµÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð° Ð°ÑÐ´Ð¸ÑÐ° Ñ Ð´ÐµÑÐ°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¼ ÑÐ¿Ð¸ÑÐºÐ¾Ð¼ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð´Ð»Ñ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿Ð»Ð°Ð½Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°. 4.ÐÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½ ÑÐ°ÑÑÐµÑ ÑÑÐ¾Ð²Ð½Ñ ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ ÑÐ¸ÑÐºÐ¸. 5.Ð¡Ð´ÐµÐ»Ð°Ð½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½ÑÑ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»ÑÐ½ÑÑ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ¾ÑÐ¼ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð±Ð°Ð»Ð°Ð½ÑÐ° Ð¿Ð¾ Ð Ð¡ÐÐ£ ÑÐ´ÐµÐ»Ð°Ð½ ÐºÐ°ÑÐµÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹. ÐÐ¾ Ð½Ðµ ÑÐ²Ð°ÑÐ°ÐµÑ Ð´ÐµÑÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÐ°ÑÐºÑÑÑÐ¸Ñ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ Ð²ÑÐµÐ¹ Ð¿Ð¾Ð»Ð½Ð¾ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°. ÐÐ½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð°ÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð° Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð° Ð½Ð° Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½ÑÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð²Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. Ð 2019 Ð³Ð¾Ð´Ñ ROA Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð° ÑÐ¾ÑÑÐ°Ð²Ð¸Ð» 6,76%, ÑÑÐ¾ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾ Ð²ÑÑÐµ ÑÑÐµÐ´Ð½ÐµÐ¾ÑÑÐ°ÑÐ»ÐµÐ²Ð¾Ð³Ð¾. ÐÑÐ¸ ÑÑÐ¾Ð¼ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ñ Ð¾Ð±ÑÐµÐ¹ ÑÐ¾Ð½Ð´Ð¾Ð¾ÑÐ´Ð°ÑÐ¸ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾ Ð½Ð¸Ð¶Ðµ, ÑÐµÐ¼ ÑÑÐµÐ´Ð½Ð¸Ð¹ Ð¿Ð¾ Ð¾ÑÑÐ°ÑÐ»Ð¸, Ð½Ð¾ Ð²ÑÑÐ¾ÐºÐ¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐ¾Ð½Ð´Ð¾Ð¾ÑÐ´Ð°ÑÐ¸ Ð°ÐºÑÐ¸Ð²Ð½Ð¾Ð¹ ÑÐ°ÑÑÐ¸ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ², ÑÑÐ¾ Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÐµÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ.
description: Theme of final qualification work: "Internal audit of fixed assets in companies in the construction industry." This work is devoted to the study of planning, conducting an internal audit of fixed assets and analysis of their effectiveness. Tasks solved in the framework of the study: 1. An independent audit segment has been allocated: an audit of the availability and movement of fixed assets in JSC EtalonLenSpetsSMU; 2. Studied the guidelines for the implementation of analytical procedures for their use in internal audit. 3. Estimated tests of fixed assets accounting have been developed and an audit program has been drawn up with detailed lists of procedures for the practical implementation of the internal audit plan. 4. The calculation of the level of materiality and identified audit risks. 5. Analysis of the effectiveness of the use of fixed assets and longterm capital investments. On the basis of formal reporting, the balance sheet under RAS is made a qualitative analysis of fixed assets and financial investments. There is not full enough information for completeness of analysis.The investment activity of the joint-stock company is aimed at long-term financial investments. In 2019, the profitability of the joint stock company amounted to 6.76%, which is significantly higher than the industry average. Indicators of the general fund of fixed assets, which show the effectiveness of their use.