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Scoping of an audit inspection is a subject of professional judgment of the auditor about character and scale of works which carrying out is necessary for achievement of the objectives of audit and is dictated by circumstances of check.

- whether the organization enlisted currency revenue due to satisfaction of claims of the foreign partner with the requirement about payment of a penalty or indemnification, i.e. offset of mutual requirements, making out it is the act, the agreement, the protocol;

- trading in the markets, fairs, in exhibition complexes and in other territories which are taken away for trade implementation except for the tents which are in these territories, booths, stalls, pavilions, rooms of container type and other similarly equipped and adapted trade places, motor vans, and also open counters in the covered market rooms at trade in nonfoods.

The crossed procedure of an audit inspection of transactions of the settlement account is check of funds write-off from the account and completeness of receipt of cash in cash desk. The auditor has to check:

During audit enough qualitative auditor proofs which can form a basis for formation of opinion of audit organization on reliability of accounting reports of the economic subject has to be received.

at the end of payment or the settlement pay-sheet to make an inscription about the sums which are actually paid and subject to deposition, to verify their sums with the general result according to the pay-sheet and to fasten with an inscription.

The firm (to the enterprise, the organization) preferring to pay off with cash needs to pay the transaction within several days so that the amount of payment in one day did not exceed the set limit.

Thus, revealing violations of cash discipline, the auditor can estimate the size of financial sanctions which can be imposed on the enterprise in general in case of its check, and compare it with financial result of activity of the enterprise.

When carrying out audit it is necessary to pay special attention to the correct, comprehensively competent filling of primary documents, existence and authenticity of signatures of payees on account cash warrants.

Development and drawing up the program of audit is a closing stage of planning. The program of audit represents the detailed list of auditor procedures with the indication of the period of check, the performer and briefs.

Generalization of results of audit and formation of opinion on reliability of accounting reports. At the final stage of auditor process the audit report as a result of the done work is formed and is submitted to the client.

If the debt of the employee or third party (organization) is extinguished, i.e. money was placed in cash desk of the enterprise, this employee (the person, the organization) is not considered the debtor. But if money in cash desk is not credited, the debt will be registered for it. At dismissal workers have to repay the debt.

All documents which are earlier checked by the auditor it is necessary to mark out him the signature or a stamp. The special attention should be shown when checking registration of pay-sheets as one of ways of forgery is entering into settlement pay-sheets of figureheads on which the salary for the purpose of its assignment is written out. When checking verify sheets of the accounting of working hours, orders on transfer for work and dismissal, primary documents on charge of a salary and with data of pay-sheets, cards of personal accounts, orders on transfer for work and about dismissal, primary documents on charge of a salary. Pay special attention to number or the name of division (shops, department, the period for which payment, the period of work of the person at this enterprise is made.

results of checking procedures of positions of the reporting with a high risk, if: the quantity of mistakes much more exceeds the planned volume therefore it is necessary to increase check volume; the first preliminary estimate was wrong. This position of the reporting does not contain risk, i.e. the volume of checking procedures will decrease;

Money is transported by authorized officers. In this case appropriate protection which will accompany the authorized representative has to be provided. As this option does not give a full guarantee of safety of money its application is inexpedient.