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In the course of audit the organization can have bases for revision of separate provisions of the general plan. The changes made to the plan, and also the reasons of changes for the auditor it is necessary to document in detail.

Making the general plan and a of audit, the auditor should consider degree of an of processing of a registration that will also allow audit organization to determine more precisely the volume and nature of auditor procedures.

Planning, being a stage of carrying out audit, the volume, types and a of implementation auditor ­, necessary for formation by audit organization of objective and reasonable opinion on accounting reports of the organization consists in development of the general plan of audit by audit organization with the indication of volume, schedules and terms of carrying out audit, and also in a of the auditor program,.

Requirements of this rule (the standard are obligatory for all audit organizations at implementation of audit, preparation of the official conclusion, behind an exception

development and improvement of qualification requirements to auditors and occupation order auditor activity, and also organization and carrying out examinations, certification of auditors and issue of qualification certificates (licenses) to them;

The program of tests of means ­ represents the list of a of the actions intended for collection of information about a of system of internal control and the account. Purpose of tests of control devices that they help to reveal essential shortcomings of control devices of the economic subject.

The program of audit is development of the general plan of audit and itself the detailed list of a of auditor procedures, for practical implementation of the plan of audit. The program serves as the instruction to assistants to an and at the same time is for heads of audit organization and auditor group means ­ qualities of work.

The principle of an optimality of a of audit is that in the course of planning of the organization it is necessary to provide alternativeness of planning for a of a choice of optimum version of the general plan and the program of audit on the basis of the criteria determined by audit organization.

Results of the procedures which are carried out by the organization by preparation of the general plan and program should be documented in details as these results are an for planning of audit and can be used during all process of audit.

The audit organization has to provide of carrying out audit in the general plan and make the schedule of carrying out audit, preparation of the report (written information to a economic the subject and an audit report. In the course of costs planning of time the auditor needs to consider:

The auditor's conclusions according to each section of the auditor program reflected in working are the actual for drawing up the auditor report (written information to a economic the subject and an audit report, and also the basis for formation of opinion of the auditor on the reporting of the economic subject.

The audit organization if considers it expedient, can separate of the general plan and program of audit with the management of the checked economic subject. Thus the auditor is independent in a choice of the receptions and methods of audit reflected in the general plan and the program, but bears full responsibility for results of the work according to this general plan and this program.

Beginning development of the general plan and program of audit, the audit organization has to be based on the preliminary knowledge of the subject, and also on which is carried out analytical ­.

Auditor procedures for a being include detailed check of fidelity of reflection in the accounting of turns and balance on accounts. The program auditor ­ in essence represents the list of actions of the auditor for such detailed concrete checks. For procedures for a being the auditor should define, which sections of the account he will check, and to make the program of audit for the section of accounting.

The auditor should issue the program of audit, to number or a code each carried-out auditor procedure that the auditor in the course of work had opportunity to make references to them in the briefs.