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The old cameral accounts department dominated from XII century to the middle of the XVIII century. Its essence was reduced to that. that in the center of attention of accountants there was an accounting of the income and funds expenditures, 1sak_pravilo, cash desks. In primitive forms the old cameral accounts department is conducted and today in many families which fix the income and expenses day by day.

Dixie, the largest authority of that time, saw the audit purposes in identification: forgeries, random errors, shortcomings of the organization of the account. Check began with cash desk. The analysis of balance was considered from the point of view of various interested persons.

The modern theoretical thought of Japan in general is under an amer and - Kansk influence. However as its feature can be marked out aspiration to a matematization of the account and quite wide use of provisions of K. Marx.

The principle of responsibility led to creation of very sophisticated registration equipment which demanded strict division of the registration registers intended for fixing of receipt and holiday of money and other values; consecutive carrying out inventories (and the registration remains were verified with natural, and not vice versa).

Audit and its procedures. Modern audit was the answer of English accountants to requirements of time: growth of railway construction, creation of insurance companies, emergence joint-stock *.

The principles considered in the previous section received reflection in all spheres of economic life of our country, but especially in ­. In them there was a difficult order of distribution of economic duties: the cellarer was the managing director, to it submitted the treasurer ( for sums of money) and aged men (responsible for single works or separate types material ; besides, in offices of monasteries — deserts — salesmen (supply managers) and builders (auditors) were allocated. Had to serve as responsible persons elective whole

Situation (means that responsible persons stole, the owner could have it, at other financially person and at third parties, for example at buyers. Watson was interested only in the first case.

— these are stocks of values and their streams, subjects — the people participating in economic processes, and their activity connected with this participation. According to Yoshiaki Dzhinnai the main defect of the existing theory that now in attention only the first part of economic process — objects is accepted, circumstances of the second part — a teyatelnost of subjects, at best receive indirect reflection.

When checking on all checked documents the personal stamp of the auditor was put down. Admitted that the controler has to suspect, on the one hand, all, and with another, being extremely polite — at all not to let know it checked.

This principle which is going back to Platon's ideas about the fair price compensating work and only work became fatal both for the account, and for national economy. In the first case he demanded the most strict calculation of prime cost of finished goods and the rendered services, in the second — resulted or in chronic deficiencies, or to overstocking. Moreover, to lift the income, producers had to increase steadily that conducted to irrational use of material, labor and financial resources, and also to absurdity in our trade.

Economic process is predetermined by division of labor and with a leads to that the owner, earlier being engaged in the account, transferred this function to the special worker — the accountant. According to Marx, heaps of the accountant does not create cost, but it is compensated from *. Economic process includes objects and subjects (people). Objects of accounting

mathematicians, doctors, school teachers and lawyers, such as Pacholi, van Stevin, Cardano, Escobar, etc. for whom occupations by accounts department were casual pastime, or especial practicians for whom all science was reduced to that is from above or from below the text it is necessary to put date. Many of them safely declared the account science, but they did not know that such science.