Ольга Васильевна Курныкина — доктор экономических наук, профессор департамента аудита и корпоративной отчетности факультета налогов, аудита и бизнес-анализа
Москва
Olga’ V. Kurnykina — Dr. Sci. (Econ.), Professor of the Department of audit and corporate reporting, Department of Tax, Audit and Business Analysis
Moscow
Статья посвящена рассмотрению проблем аудита учета операций по размещению денежных средств в кредиты. Принимая во внимание, что одной из задач аудита является подтверждение достоверности данных в отчетности, изменение требований к формированию информации о выданных кредитах в условиях применения международных стандартов учета (МСФО) предопределило саму необходимость расширения и изменения учетной политики в этом вопросе. В ней следует установить порядок и методы определения, а также периодичность переоценки справедливой стоимости, по которой следует оценивать кредит. Трансформация требований к формированию данных по выданным в банке кредитам определила потребность в модификации подходов к их аудиту. Целью данной работы явилось формирование методики аудита учета кредитных операций. В рамках исследования автором были предложены соответствующие методические рекомендации, которые могут быть использованы при разработке положений учетной политики, методик внутреннего контроля и аудита кредитных операций в условиях модификации отечественного бухгалтерского учета и применения международных стандартов отчетности, а также в процессе подготовки специалистов по бухгалтерскому учету, внутреннему контролю и аудиту. В ходе исследования использовались такие методы, как системный анализ и логическое обобщение законодательных и нормативных документов, специальной литературы по данной проблеме. Предложенные методические рекомендации для аудита кредитных операций могут быть использованы аудиторами, а также службой внутреннего контроля и бухгалтерского учета банка для анализа учетной политики и ее корректировки.
One of the most important areas of verification during auditing a bank is the audit of the funds placed in loans. The purpose of the audit is to confirm the accuracy of the information in the reports. The article deals with the problems of auditing the accounting of cash loan transactions. Taking into account that one of the objectives of the audit is to confirm the reliability of data in the accounts, the change in requirements for the formation of information on loans issued in the conditions of applying international accounting standards (IFRS) has predetermined the very need to expand and change accounting policies in this matter. It should set out how and when to determine and how often the fair value at which a loan should be measured should be reassessed. The transformation in the requirements for the formation of information in the accounting of loans issued by the bank, associated with the application of international accounting standards for financial instruments, predetermined the need to expand and change the accounting policy in terms of loans issued. In particular, the loan should be measured at fair value, therefore, the accounting policy should establish the procedure and methods for determining the fair value and the frequency of its revaluation. The procedure for recognizing and accounting for income and expenses related to credit transactions has changed. The article discusses methodological recommendations for the formation of an accounting audit program and accounting policy in relation to the bank’s credit operations in the light of the requirements of international standards. The purpose of this work was to form a methodology for auditing the accounting of credit transactions. As part of the study, the author proposed appropriate methodological recommendations that can be used in the development of accounting policy provisions, methods of internal control and audit of credit operations in conditions of modification of domestic accounting and application of international accounting standards, as well as in the training of specialists in accounting, internal control and audit. In the course of research, methods such as systematic analysis and logical generalization of legislative and regulatory documents, as well as special literature dealing with the audit of credit transactions were used. The proposed methodological recommendations for audit of credit operations can be used by auditors as well as by internal control and accounting service of the bank for analysis of accounting policy and its adjustment. The results of the research can be recommended for the development of accounting policy provisions, internal control methods and audit of credit transactions, in the conditions of modification of domestic accounting and the application of international reporting standards, as well as used for training specialists in accounting, internal control and audit.
The authors declare that there are no conflicts of interest present.