Thirdly, check can according to the documents withdrawn by body of inquiry, the prosecutor or court. In such cases make the inventory of the withdrawn original accounting documents, and copies of the withdrawn documents leave in affairs of the economic subject.
Check of observance of rules of drawing up, completeness and authenticity of paperwork. Objectivity of all subsequent information as primary documents are the basis for record in registers of accounting depends on correctness of paperwork. For this reason when checking it is necessary to pay attention to observance govern on paperwork.
Using control checking, it is possible to find out, whether was additions in inventory sheets, whether was delivery of goods and other values without documents. Often this method is applied when checking warehouse commodity operations.
Let's pass to consideration of methods of check of reality of the circumstances reflected in documents. One of the methods entering into this group is comparison of these documents reflecting operations to data of documents which were the basis for these operations. For example, it is possible to reveal discrepancy of the sum of the polished salary to the employee specified in the settlement pay-sheet, to data of the sheet of appearance at work. For use of this method it is necessary to know, in what derivative documents reflect the data fixed in primary documents.
Other method of check of reality of the circumstances reflected in documents — recovery of the natural and cost account. This method gives the chance specifically to analyze the movement of values on each its look separately. Its essence consists that on the basis of primary documents on arrival and an expense of inventory items their natural and cost account is completely restored. This reception can be applied in those divisions on which natural and cost account of values is not kept (for example, in productions) though all operations on their movement are made out by an extract of the relevant documents. According to these documents, it is possible to restore the movement of values on their views with removal of the remains.
In the course of such checks it is recommended to use more widely methods of the actual check (including inventory, survey, inspection, and also counter check, recovery of the natural and cost account, etc.
Thanks to experiment norms are specified, control of write-off of the actual expense of raw materials and an exit of production amplifies. Besides, shortcomings of rationing and the production technology, distortions in quality indicators of production and other violations can be revealed.
Close examination from the point of view of documentary validity is demanded by also additional and stornirovochny conductings. The balance sheet with the forms of the reporting attached to it check by the mutually controlled indicators containing in them then with the relevant data of registers of the synthetic, analytical account, and then primary documents. Thus the scanning method is widely used.