Yaselnaya 1 Str., Dnepropetrovsk, Ukraine, 49023, tel.: +38(050)452-92-80

Site menu

Home
About us
Contacts

Auditing services

An audit in accordance with ISAs
Special audit
Review and Evaluation
Agreed-upon procedures
Reporting in accordance with IFRS
Accounting and tax accounting
Preparation and submission of reports

Special audit.

Special audit is an audit conducted in order to confirm the accurate representation of the transactions and evaluation of the financial statements to make sure that the records are a fair in the reflection of the individual aspects of an organization, for example, the completeness of the formation of the statutory fund, the availability of own's equity and working capital, inventory, accounts receivable and accounts payable, confirmation the availability of material assets.

There are two types of the Special audit. Statutory audit or initiative.

Statutory audit is a legally required, stipulated by the current legislation, a comprehensive audit.

Initiative audit is an audit based on special tasks initiated by stakeholders (investors, creditors, business owners), within the framework of which a detailed examination of individual accounting areas is possible.

Based on the results of the special audit will issue, an official Auditor's report, expressing the independent opinion of the auditing company by the subject of the audit.

Objectives of the special audit.

Ltd. "Partnership Company AKo" conducts special audit in the following areas:

  • Financial statements have been prepared with deviations from international or national accounting standards;
  • the individual components of financial statements;
  • fixed assets and other non-current assets;
  • inventory, including raw materials and other supplies, finished goods, Work In Progress (WIP), goods for resale;
  • inventory of accounts receivable (AR), mutual settlements with customers and buyers;
  • inventory of accounts payable (AP), mutual settlements with suppliers and contractors;
  • settlements with the budget and insurance funds;
  • payments to employees and shareholders, including dividends;
  • income (from core business, investing and financing activities);
  • costs, including the formation of production cost;
  • contract compliance and agreements.
  • Yaselnaya 1 Str., Dnepropetrovsk, Ukraine, 49023, tel.: +38(050)452-92-80