The main directions of verification and sources of information in an audit of operations of formation and change of the authorized capital of the bank. Typical violations committed by banks in transactions with registered capital.
Expand the content of the concepts used in the federal rules (standards) of audit activity
Auditing firm "Audit-Plus" has signed a contract for the CHECK denie audit of the financial (accounting) statements of the bank "Dawn" in 2010. In accordance with the internal standards of "Audit-Plus" single indicator of the level of importance of the bank "Dawn" is defined in the amount of 1 mln. Rubles. With respect to earnings level considerably sous-defined separately in the amount of 300 thousand. Rub.
In the course of checking the completeness of creating mandatory reserves was mouth-established that in the calculation of the average historical values \u200b\u200bof reserved obligations erroneously not included balances of some balance sheet accounts. According to the test, included in the calculation of liabilities to individuals in the currency of the Russian Federation should make 43 168 thousand. Rub. (Line 1.2 calculation), and before the resident legal entities - 1,106,058 thousand. Rub. (1.3 line calculation). The obtained result in the re-conducted standings balance (perevznos) returned to Ros¬sii Bank correspondent account the bank's "Dawn" 25.01.2011.
1. On the basis of the calculation of the required reserves to be deposited with the Bank of Russia in December 2010, drawn up by the bank "Zarya" (see. Appendix), validate the results reflect the regulation of the required reserves following accounting entries:
D 30102 K 30202 707 000 rubles.
D 30102 K 30204 309 000 rubles.
If necessary, make corrective accounting entries.
2. Create a revised calculation of the required reserves in December 2010 for the bank "Dawn" in view of the facts identified auditor¬skoy check if the required reserve ratio for sootvet¬stvuyuschim categories reserved obligations is set at 2.5%.
3. As a result of the corrected calculation to determine the amount vyjav-lennogo auditors shortfall in the required reserves in December 2010 and to make accounting entries, which can be offered by its auditors to transfer to the required reserves.
4. Determine the amount of the fine, which the bank will pay "Dawn" in the detection of-the Bank of Russia territorial institution of the facts revealed the audit, at the date of calculation of the fine the Bank of Russia refinancing rate is set at 7.75% per annum.
5. Determine the materiality of the offense, its impact on the reliability of financial reporting and audit zaklyuche¬nie. Make recommendations of the credit institution on the action to be taken if the violation is established 25.01.2011.