Answers VSUES analysis and auditing in insurance companies

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Uploaded: 31.05.2010
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Responses to test electronic VSUES on the subject analysis and auditing in insurance companies
A few questions and answers:
An audit of the insurer begins
c establish the existence of the insurer's constituent documents, certificate of state registration, licenses for activities osuschestvleniestrahovoy
Audit of insurance organization mozhetosuschestvlyat
-auditor, licensed standard pattern
The auditors (audit firms) may engage audit strahovyhorganizatsy
-only after receiving the license for osuschestvlenieauditorskoy activities, delivery of promotion examinations and polucheniyakvalifikatsionnogo certificate of the auditor in insurance
The assets outside Russia can be embedded part summarnoyvelichiny insurance reserves in the amount of
-not more than 20%
The license for insurance activities must be specified
-naimenovanie insurer, its legal address, strahovoydeyatelnosti types, number and date of issue of the license
The position of the insurer's accounting policies for 2003. stated chtouchet premiums is carried out by <cash> method. Auditoromsdelano note that this provision does not match normamzakonodatelstva. Rights if the auditor?
-Right Since chart of accounts of insurance organizatsiypredusmotren insurance contributions only on the moment <calculation>
In the process of checking the legal aspects of the presence of the auditor dolzhenproverit
-Right on all types of insurance with the accompanying examples dogovorovstrahovaniya and insurance certificates to be utverzhdenyrukovoditelem insurance company
In accordance with the legislation in force insurance companies
-podlezhat annual, mandatory audit
In accordance with the current legislation for insurance underwriters rezervyformiruyutsya
-Provide future payments of insurance compensation
In accordance with the chart of accounts in forming finansovyhrezultatov regarding risks accepted in reinsurance, the reinsurer in buhgalterskomuchete should be made postings
-D99 - K22 / 3 D92 / 3 - K99 D91 / 9 - K99 or D99 - D99 K91 - K26

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