By consideration of production of crop production, it is possible to draw a conclusion that the economy, generally is engaged in production of vegetables and potatoes. Production of these types of cultures is caused by existence of places of storage for them and convenience of realization of these cultures at the expense of a favorable arrangement of economy.
Materiality - the maximum permissible level of possible distortion of separate article or financial indicator in the reporting, and also financial results in general, or the most admissible size to the wrong sum which can be shown in the published financial reports and is considered as insignificant, that is not misleading users.
To study reliability of primary documents, correctness of their filling, to check for existence of signatures of officials, for correctness of filling of all requisites, whether is not present in documents of the stipulated corrections and erasures.
Various crops impose unequal requirements to soils, the temperature and water condition. Various natural and economic conditions are demanded for the development and branch of animal husbandry.
The pig-breeding direction is caused by existence near the big settlement of good food supply. At present feeding of pigs food waste is not conducted in connection with the new developed conditions, but there are big reserves for renewal of this type of sagination.
The data on the added salary in the settlement pay-sheet and also given to the pay-sheet on a salary and settlement leaves on each worker coincide. Vouchers of the added sums are present, all signatures different.
- sheets of weighing of animals, acts on receipt and leaving of animals are issued correctly (the reasons of leaving are specified, whether there are no additions in weight it was not succeeded to define), arithmetic mistakes it is not revealed. However in some of them the corrections signed by the manager of a farm are allowed;
concentration of functions and knowledge: whether has the personnel occupied with data processing, detailed knowledge of interrelation of data sources, process of their receiving, distribution and use, SVK shortcomings? (vaguely.
Having taken at random some personal records, we draw a conclusion that information on date of hiring and rates of compensation is present; growth of compensation is issued by orders of the head, accountant this information for charge and deduction from a salary are guided.
Auditor risk - risk which is assumed by the auditor, drawing the conclusion about complete certainty of data of the external reporting while there the mistakes and admissions which did not come into the view of the auditor are possible.