1. Who exercises external control?

B) government financial authorities;

2. What is the purpose of internal control?

A) in order to ensure the safety of the enterprise’s property;

3. What is departmental control?

C) control by a higher authority on the principle of administrative subordination.

4. What type of control is auditing?

A) to independent;

5. What does the Federal Tax Service control?

B) for the calculation and payment of taxes;

6. Control can be exercised by:

D) all of the above bodies.

7. Independent control in the Russian Federation is organized in accordance with:

C) with the Federal Law “On Auditing Activities”.

8. Based on the methods of implementation, the following types of control are distinguished:

A) consequence;

B) expert assessment;

C) economic analysis. (Everything's right)

9. The mobilizing function of control is:

B) in attracting enterprises to mobilize all their available resources to achieve their goals and effectively conduct production;

10. Deduction is:

B) study of the state of the object as a whole, and then its components, that is, it is done

Conclusion from general to specific.

11. Based on the frequency of monitoring, we can distinguish:

A) systematic;

C) one-time.

12. How many stages of economic reproduction are usually distinguished:

13. The principles of economic control include:

B) objectivity;

14. The principle of objectivity means:

A) reliability of control results;

B) availability of special professional training.

15. Economic control performs the following functions:

E) all options are correct.

16. At the distribution stage, the subject of economic control is:

A) all aspects of labor;

17. Methods of actual control include:

A) face-to-face survey;

18. Techniques and methods of documentary control include:

C) count check.

19. The purpose of current control is:

C) prompt elimination of deficiencies, identification and dissemination of positive experience.

20. The list of information constituting a commercial secret of an enterprise determines:

C) the head of the enterprise.

21. Which statement most accurately reflects the difference between an external and an internal auditor?

A) The external auditor must be completely independent of the organization, while the internal auditor works for the organization and reports to its managers;

22. The sales budget is:

A) an integral part of the operating budget;

23. The cash estimate is:

B) an integral part of the financial budget;

24. On-farm risk is:

B) the likelihood of significant misstatements in the accounting of transactions as a whole;

25. The objects of intra-economic calculation are:

A) the organization’s activity cycles;

26. Subjects of internal control of the fourth level:

A) carry out control and other functions (administrative and managerial personnel; personnel servicing computer systems; employees of the accounting department, commercial and physical security services);

27. Property inventory means the method:

C) documentary evidence of the actual availability of property in order to ensure the reliability of accounting data.

28. The working regulatory document for conducting an inventory is:

A) Law “On Accounting”;

B) Guidelines for inventory of property and financial obligations;

29. Who appoints the composition of the inventory commission?

A) the head of the organization;

30. Based on the degree of coverage, the following types of inventories can be distinguished:

A) complete;

C) partial.

31. Blank lines in inventory records:

A) are crossed out;

32. Records of actual data during the inventory are entered:

C) in the inventory list.

33. How is control over the execution of inventory orders exercised:

B) the organization maintains a special book for controlling inventory orders;

34. When preparing a matching statement, accounting data is entered:

C) are displayed on the inventory date.

35. Primary inventory documents must indicate:

A) date of the administrative document;

B) inventory order number;

36. The matching statements are:

B) accounting employees of the organization;

37. In the matching statements, the value of surpluses and shortages of inventory items is given:

A) in the valuation at which they are listed in the accounting registers;

38. Surpluses are subject to:

B) capitalization.

39. The shortage of __________ property is:

A) the actual availability of valuables is less than according to accounting data;

40. The order for damages must be signed no later than:

B) one month from the date of final determination by the employer of the amount of damage caused by the employee;

41. In case of theft, shortage, intentional destruction or damage, the damage is determined:

B) at the market price in force in the area on the day the damage was caused;

42. When determining the amount of material damage, the following is taken into account:

A) direct damage;

43. For each payment of wages, the amount of deductions cannot exceed:

A) 20% of wages due to the employee;

44. Damage not exceeding the employee’s average monthly earnings is compensated:

A) by order of the head of the organization;

45. If misgrading is detected, the financially responsible persons:

A) are required to give an explanatory note;

46. ​​As a result of the inventory, misgrading may be identified:

C) for goods of the same name and equal quantity.

47. Mutual offset of surpluses and shortages from misgrading may be allowed if there is:

B) at least two of the listed conditions;

48. Shortage of property and its damage within the limits of natural loss rates includes:

B) on production costs;

49. The inventory of cash at the cash desk is entered into the inventory report in the form

A) No. INV-15;

50. The results of the inventory of the organization’s fixed assets are entered into the inventory list in the form:

B) No. INV-1;

51. During the inventory of fixed assets, separate inventories are compiled:

B) for leased fixed assets;

52. For what types of materials is the auditor required to draw up a separate inventory list:

C) for material assets in transit.

53. At the end of the reporting year, the results of all completed inventories are summarized in a statement in the form:

A) No. INV-22;

54. The organization may conduct:

A) one cash book;

B) as many cash books as there are departments;

55. Corrections in cash orders:

C) are not allowed.

56. The balance of funds in the cash register in the statement to journal-order No. 1 is given:

B) at the end of the month.

57. An audit of the cash register should be carried out:

A) when changing the cashier;

C) monthly.

58. In the presence of the commission, money and other valuables are counted by:

C) auditor after cashier.

59. The auditor records in the book of the cashier-operator:

A) cash register readings;

60. You can write off receivables as a loss:

A) based on inventory results;

C) by order of the manager.

61. Expenses for business trips include the following expenses:

A) for renting residential premises;

B) for meals in hotels;

C) for travel to the place of business trip and back. (All correct)

62. Documents for registration of entertainment expenses include:

A) primary accounting documents;

B) cost estimate;

C) order of the director of the organization. (all are correct)

63. Revision is:

A) a procedural action during which those responsible for violating the law are identified;

B) an integral part of the control system designed to establish the legality, reliability and economic efficiency of business transactions;

64. Audit objectives:

A) detection of abuses;

B) development of measures to prevent abuse;

65. Based on the depth of the audit, it is customary to distinguish the following types of audit:

B) local;

66. Based on the scope of issues and depending on the purpose of the audit, the following types of audit can be distinguished:

A) solid;

C) combined.

67. Based on the coverage of individual control objects, the following types of audit can be distinguished:

A) solid;

C) combined.

68. Depending on the source of control data, it is customary to distinguish the following types of audit:

B) combined;

69. Purpose of the audit:

B) identifying shortcomings in order to eliminate them and punish those responsible (elimination of consequences and prevention);

70. Define: “scheduled audits - …”

A) are carried out in terms not provided for by the approved plan and are carried out due to the need arisen;

71. The general disciplinary liability of the audited persons contains:

A) in the personnel regulations;

B) in the charter;

72. The legality of decisions of officials is checked for their compliance:

A) organizational documents;

C) legislation on business activities.

73. Techniques for checking several documents for similar or interrelated business transactions include:

A) counter check;

74. A counter check is a comparison:

A) two different versions of the same document, as well as accounting registers that are located in two different organizations or in two different divisions of the same enterprise;

75. Methods of formal legal verification of documents include:

A) checking the entries in the accounting and reporting registers, the correctness of the correspondence of accounts;

C) checking arithmetic calculations.

76. Methods of actual control include:

A) inventory;

77. Define: “a document is...”

B) an element of the information carrier that has a certain semantic meaning.

78. The economic significance of documents is:

B) that they play an important role in strengthening economic accounting in the organization and in its individual centers of responsibility, based on the principles of self-control, self-sufficiency and self-financing.

79.Documents that are of poor quality reflect:

A) such information that ultimately has a material impact on the reliability of the financial results;

B) real business transactions in an undistorted form and volume, but may be incorrectly executed or under-formed. (I don’t know the answer)

80. Payment for services based on the results of the audit is carried out by:

B) the client or, with his consent, the body requiring the certification function;

81.Audit is:

A) a method of subsequent control, which is a comprehensive documentary check in order to identify violations and abuses to ensure the safety of property;

82.An audit differs from an audit:

B) on the legal side;

83.The activities of control and audit bodies are regulated by:

C) criminal procedural law of an economic nature and civil law based on legislation.

84.What is the usual period for an audit?

A) at least one month;

B) not limited;

C) no more than 45 days;

85.Where does an audit begin?

C) carrying out a rapid analysis of financial statements.

86. Long-term plans are drawn up for:

A) one year;

87.Who appoints the composition of the audit commission?

A) the head of the control and audit body;

88.You have been appointed head of the audit. Which of the following organizational issues will you solve:

B) compile a list of audit participants;

89. The order of the head of the auditing organization to schedule an audit is issued before the start of the audit for:

C) 7-10 days.

90.On average, it is planned for one auditor about:

A) 4 revisions;

91.The auditor’s workbook is kept by:

A) each member of the audit committee;

92.In the audit plan, in contrast to the program, there is:

A) deadlines and performers;

93.Choose the correct statement:

A) the plan is adjusted until justified materials are collected for each fact;

94.The results of the audit are documented in a document called:

95.What are audit acts used for?

96. The final document based on the audit results contains:

C) the number of sections at the discretion of the auditor.

97.The audit report is usually drawn up in:

C) three copies.

98. In the final document based on the audit results, the auditor:

A) can give a legal assessment of the actions of officials and materially responsible persons of the audited organization;

B) can give a moral and ethical assessment of the actions of officials and materially responsible persons of the audited organization;

99. The final audit document must have annexes, which include explanations:

A) officials;

B) financially responsible persons;

100.Choose the correct statement:

B) the auditor checks the charter, regulations, instructions to determine the powers of the subjects of management;

101.Erasure is called:

A) removal of document strokes by chemical destruction or discoloration of ink;

B) mechanical removal of text strokes by wiping or scraping with a sharp object.

102. An order is drawn up in the following cases:

A) when minor shortcomings and violations are identified in the activities of the enterprise that are not related to the selfish goals of certain employees and are not the cause of material damage;

B) when serious violations and abuses are identified that require the imposition of disciplinary sanctions on the perpetrators or holding them accountable.

103.The resolution contains:

A) a list of the main shortcomings in the activities of the audited enterprise, revealed by the audit, and the necessary measures to eliminate them that this enterprise must take;

B) fundamental directions for further improvement of the organization of control and audit work and the safety of resources.

104.The employee’s full financial liability arises:

A) if it is assigned to the employee by law;

B) if the damage is caused by shortage or intentional damage;

105.An employee’s financial liability is limited to:

B) the employee’s earnings;

106.An employee of an organization may voluntarily compensate for the damage caused:

A) in cash;

107. The collection of material damages from the heads of municipal unitary enterprises is carried out in court

A) at the request of a higher authority;

108. Is the frequency of inspections of credit institutions established by the legislation of the Russian Federation and regulations of the Bank of Russia?

109.The act drawn up based on the results of an inspection of a credit organization consists of:

B) introductory, analytical and final parts.

110. During a random check at the social protection authorities, the correctness of the assignment or recalculation and payment of pensions is checked by:

B) at least 10% of pension cases; (I found this option on the Internet)

C) at least 30% of pension matters (we have this in our test)

111. Storage period for audit and inspection materials:

B) five years;

112.The state standard of the Russian Federation provides for the following types of public catering organizations:

C) restaurant, bar, cafe, canteen, snack bar.

113. In public catering organizations, the amount of damage is determined:

A) at sales prices;

114. Products received in the canteen are recorded as follows:

A) the manager of the canteen;

B) storekeeper;

115. Products transferred to the kitchen for cooking are recorded as follows:

C) cook.

116.The control purchase is checked:

A) after it has been paid;

B) in the presence of the store manager;

117.What do the rates of natural loss in trade depend on?

A) on the type of disposal of goods - retail;

B) on the type of disposal of goods - small wholesale;

118. The auditor checks the correctness of the release of goods using:

A) a control purchase made by the auditor himself;

119. In accounting, the main construction materials include:

A) spare parts, fuel, non-inventory containers;

B) concrete, reinforced concrete, metal structures, pipes, rails;

C) brick, concrete, mortar, roofing materials, paint and varnish materials.

120.In the construction process there are:

B) three stages;

121. During an audit in a construction organization, the auditor checks the estimates:

B) selective method;

122. The auditor verifies plans for the acquisition of fixed assets:

A) with a capital investment plan;

123. Actual costs for the acquisition of fixed assets are recognized as:

A) expenses for state registration;

B) commission to the intermediary;

C) consulting costs.

124.When auditing travel expenses, you must check:

A) orders to send employees on business trips;

B) documents confirming expenses incurred;

125.When checking accountable amounts issued for business needs, the auditor is obliged to check the compliance of the amounts:

B) in primary supporting documents and in advance reports.

126. The auditor checks transactions with intangible assets:

A) continuous method;

127. In accounting for intangible assets for which it is impossible to determine the useful life, depreciation rates are established for the period (but not more than the life of the organization):

128.When reflecting a loss from the gratuitous transfer of an intangible asset, what accounting entry does the auditor recognize as correct?

C) Debit 99 Credit 91-1.

129. The auditor is obliged to check cases of write-off of vehicles:

C) in a continuous way.

130.In an organization, the purchase price of a car includes the cost of a license for road transport. Does the auditor recognize this as correct?

131. If it is established that a car has been stolen, the organization must carry out:

A) unscheduled inventory;

132.Checking the consumption of materials during the reconstruction of fixed assets is carried out by the auditor:

B) according to acceptance certificates;

133. The auditor verifies entries in inventory cards:

C) with the storekeeper's material reports.

134. To reflect the results of an audit of the actual availability of funds, an act is drawn up:

C) in triplicate.

135. When checking the register of cash orders, the auditor must require that it reflect:

C) continuous chronological numbering of orders.

136.Cash is calculated:

A) sheet by note;

137. Contributions to the Pension Fund of the Russian Federation were transferred from the current account. Should the auditor check the correspondence of accounts?

B) Debit account. 69 Credit account 51;

138.Cash payments between legal entities can be made:

A) in the amount of 60,000 rubles. for one deal:

139. When recording the repayment of interest on overdue bank loans, the auditor recognizes the entry as correct due to:

B) reserve fund;

140.What timeframes for inventory of settlements with various debtors and creditors should the organization ensure?

B) according to accounting policies;

141. When calculating penalties and fines to the Pension Fund, the auditor recognizes the following entries as correct:

C) Debit 91 Credit 69.

142. When checking the correctness of the valuation of inventory items received by an organization free of charge, at what value does the auditor recognize the valuation as correct?

C) at market value on the date of registration.

143.Which entry does the auditor recognize as correct when reflecting the receipt of goods as a contribution to the authorized capital?

A) Debit account. 41 Credit account 75;

144.As a result of the natural disaster, damaged materials were identified. In the auditor's opinion, to what account should losses be written off?

B) Debit account. 91-2;

145. The auditor recognizes the correct assessment of financial investments in accounting:

A) at market value;

B) in the amount of actual costs.

146.The details of the bond are:

A) the total amount of the issue;

C) the procedure for paying interest.

147.The acquisition of an uncertificated security is formalized:

A) acceptance certificate;

B) purchase and sale agreement.

148.Which accounting entry does the auditor recognize as correct when calculating dividends to shareholders?

C) Debit account. 84 Credit account 75-2.

149.What assessment of contributions to the authorized capital reflected in the balance sheet does the auditor recognize as correct?

A) for the amount of the paid part of the shares;

B) at nominal value;

150.The organization creates a quarterly reserve for doubtful debts. Does the auditor recognize this as correct?

151.The data of balance sheet items can be checked by checking with the data:

A) General Ledger;

B) General ledger and analytical accounting registers.

152.Financial reporting is:

C) financial statements.

153.The financial statements of organizations consist of:

C) balance sheet, form No. 2, form No. 3, form No. 4, form No. 5, explanatory note, auditor's report.

154.Which form of financial statements shows the state of assets at the reporting date?

A) form No. 1;

155.The amount of net profit is reflected in;

C) form No. 3. No. 2? .

156. The asset balance sheet of an enterprise includes the following sections:

B) “Inventories and costs”;

157.In what currency is property valued in Russia?

B) in rubles;

158. To ensure the reliability of accounting and reporting data, is the organization obliged?

A) conduct an inventory of property and liabilities;

159.What is meant by financial statements?

B) this is a unified system of data on the property and financial position of an organization based on the results of its economic activities, compiled on the basis of accounting data in established forms;

160. Data from settlement accounts in the balance sheet must be reflected:

A) in expanded form;

161.What value of fixed assets should be included in the balance sheet currency?

B) residual;

162. What amount of profit should be included in the balance sheet currency?

C) retained earnings.

163.Can reports submitted during the year not contain information about accounting policies?

164.The methods of maintaining accounting records in an organization chosen during the formation of accounting policies are disclosed without fail:

C) in year-end reporting.

165.Intangible assets on the balance sheet must be reflected in the valuation:

166.What is the deadline for submitting annual financial statements?

167.Enterprises draw up reports using forms and instructions:

B) approved by the Ministry of Finance and the State Statistics Committee of the Russian Federation in a unified form.

168.Reporting is used:

A) internal users;

B) external users;

C) internal and external users.

169.The balance sheet consists of:

A) three sections of assets and three sections of liabilities;

A urinalysis is a laboratory test of urine performed for medical purposes, usually for diagnostic purposes. This analysis includes physicochemical, organoleptic, biochemical studies, as well as microscopic examination and microbiological examination of urinary sediment.

Urine is a biological fluid in which metabolic products are removed from the body. Urine is formed by filtering blood plasma in capillary glomeruli. The composition of urine is related to the composition of the blood, reflects the functioning of the kidneys, as well as the functioning of the urinary tract.

How to properly collect urine

For analysis, you need to use morning urine, which manages to collect in the bladder during the night. This circumstance allows the parameters under study to be considered completely objective.

Before collecting urine, it is important to perform a thorough toilet of the genitals. For analysis, collect an average portion of urine (start urinating into the toilet, after two or three seconds place the container for collecting the analysis. After the container is filled to two-thirds or three-quarters of its volume, continue urinating into the toilet. It is important to perform the analysis within an hour and a half after urine collection.

Before taking urine samples for analysis, you should not use medications, since some of them (for example, ascorbic acid, which is part of most complex vitamins) can affect the results of a biochemical urine test. Transport urine only at above-zero temperatures, otherwise salts that precipitate may be regarded as a manifestation of renal pathology, or the research process will be difficult. Frozen urine is not suitable for analysis.

What can a urine test tell you?

A positive test for bilirubin in urine can be observed in cases where its level in the blood becomes significant and the kidneys begin to excrete this element. Bilirubinuria is considered a sign of liver damage. Typically, this symptom appears with cirrhosis, viral hepatitis, and metastasis of cancer cells to the liver.

The detection of ketone bodies indicates that metabolism is impaired in diabetes mellitus. The progression of ketoacidosis can lead to serious damage to the central nervous system and the formation of hyperglycemic coma.

When nitrites are detected in a patient's urine test, the presence of an infection in the urinary tract is indicated.

White blood cells in the urine indicate inflammation is occurring in the kidneys or urinary tract, often an indicator of chronic infection. The presence of leukocytes in large quantities in the urine may be due to the fact that there is discharge from the external genitalia in the urine.

Fungi that are found in a portion of urine usually indicate the onset of mycosis, provoked by antibiotic therapy.

udoktora.net

Urinalysis - indicators, types

Urine testing is carried out in laboratory conditions to identify various diseases, assess the state of the body and the dynamics of the disease, and the effectiveness of therapy.

A final diagnosis is not made solely by urine analysis; it is usually used to detect abnormalities and this serves as a reason for prescribing additional studies that can definitively identify impaired renal function, diseases of other internal organs, and detect hidden inflammation.

There are several types of research: biochemical, general urine analysis and the Nechiporenko method.

General urine analysis

For preventive purposes, such an analysis is prescribed to all patients who come to a medical facility for various reasons.

The normal color of urine is clear and light yellow; the smell should not be strong. Specific gravity is a coefficient that reflects the ability of the kidneys to concentrate; it should not exceed 1.024.

The leukocyte norm for men is 0-3; 0-6 - for women; red blood cells: for men – 0-1; 0-3 - for women.

The number of epithelial cells should not exceed 0-10.

A urine test is called bad if serious deviations from the specified standards are detected. For example, an increase in specific gravity may indicate diabetes mellitus, a decrease - an excess of fluid in the body and diabetes insipidus. Reddish color of urine indicates damage to the urinary ducts, bladder, tumors; colorless urine indicates advanced kidney disease. It is undesirable for there to be mucus or bacteria in the urine; its bad smell indicates poor metabolism, infection, and diabetes. Elevated protein indicates nephrotic syndrome and inflammation, glucose and ketone bodies indicate diabetes mellitus. Bilirubin is one of the bile pigments found in people with liver pathologies.

Biochemical urine analysis

Biochemical analysis is done to assess the condition of internal organs and metabolism.

Urine analysis indicators:

• glucose. Its norm is 0.03-0.05 g/l;
• total protein – no more than 0.033 g/l;
• amylase – 10-1240 units;
• potassium – 38.4-81.8 mmol/day;
• phosphorus – 0.4-1.3 g/day;
• sodium – 100-260 mmol/day;
• creatinine – in men – 0.64-1.6 g/l, in women – 0.48-1.44 g/l;
• microalbumin – no more than 3-4.25 mmol/day;
• uric acid – 0.4-1g/day;
• magnesium – 3-4.25 mmol/day;
• urea – 333-578 mmol/day

A poor urine test that reveals deviations from the specified standards may indicate infections, poisoning, kidney disease, or liver disease.

Analysis according to Nechiporenko

If there is a suspicion of latent inflammation of the genitourinary system, an analysis is performed according to Nechiporenko. For this analysis, take the middle part of the urine stream and pay attention to the increased level of leukocytes, red blood cells, and casts. A high level of these urine test indicators indicates infection, cystitis, prostate adenoma, pyelonephritis, urolithiasis, glomerulonephritis and other serious kidney diseases.

Urine analysis during pregnancy

A woman during pregnancy undergoes a urine test at every routine examination, because the genitourinary system is under heavy load, and its functionality should be kept under control. Doctors are usually interested in a general urine test.

The presence of protein in the urine is allowed, but not more than 300 mg/day. If the norm is too high, your kidneys should be checked. If there is a sharp increase in protein, the question of hospitalization of the mother is raised.

Elevated leukocytes in a urine test during pregnancy indicate pyelonephritis and kidney infections.

Cloudy urine indicates that it contains urates, phosphates, pus, calcium oxalates, leukocytes, bacteria, and red blood cells.

The presence of ketone bodies during pregnancy indicates early toxicosis.

If a woman receives a bad urine test, she is recommended to submit her urine for bacteriological culture and a repeat general analysis.

Urine analysis in children

In most cases, a general urine test in children is carried out; only the norms of urine test indicators in a child differ from similar indicators in an adult.

The specific density of urine in newborn children should not exceed 1.018, in children from the fifth day to two years - 1.002-1.004, in children 2-3 liters - 1.010-1.017, 4-5 liters - 1.012-1.020, in children after 10 liters - 1.011-1.025 .

The leukocyte norm for boys is 5, girls – 7; erythrocytes – 3-4; epithelial cells – 1-2;

How to properly collect urine for research

In order to obtain adequate test results, the patient is advised to stop taking uroseptics and antibiotics on the eve of urine collection, and refrain from eating foods that can affect the color (asparagus, carrots, blueberries, beets, rhubarb). Liquids should be consumed in the usual volume, no more and no less.

Before collecting urine for analysis in children and adults, it is necessary to perform a regular toilet of the genitals, but without the use of antibacterial and disinfectants.

It is not advisable to give urine for analysis during menstruation, shortly after cystoscopy, or less than 12 hours after the last sexual intercourse.

Urine for biochemical analysis can be taken during the day, for general urine analysis, research using the Nechiporenko method - only in the morning.

Collected urine is only suitable for analysis for two hours: it quickly decomposes, and bacteria and salts may appear in it that can affect the results of the study.

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Why is a urine test done?

ASK A QUESTION TO THE SECTION EDITOR (answer within a few days)

Urinalysis has been used in medicine since time immemorial to diagnose a wide variety of diseases. If in ancient times the only thing doctors could do was to literally determine its taste and color, then the current analytical study of it is much more complex and informative.

During a urine test, which is prescribed to a patient to diagnose a variety of diseases, the following parameters are determined:

To carry out such a study, the urine is centrifuged, and the remaining sediment is examined under a microscope. This is a traditional method for examining urine sediment, which is used in most medical institutions. Currently, modern medicine has new devices that allow such research to be carried out in a matter of minutes. They are the future of such diagnostics.

Biochemical urine analysis. This test allows you to determine the chemical content of urine. The functions of the kidneys, where urine is produced, include the task of excreting waste waste and toxic substances unnecessary for the body. The kidneys work as the cleansing system of the human body, releasing urea, creatine, sodium, potassium and chlorine. These substances are always present in urine.

With various diseases, substances may appear in the urine that under normal circumstances should not be present in it, for example: glucose, bilirubin, proteins, acetone, etc. And this is almost always a sign of trouble in the body. Dear readers, if you are reading this article on the website of the Embassy of Medicine, then it was borrowed there illegally.

In situations where it is necessary to have urgent information about the patient’s condition, for example, when determining the cause of pain in the lower abdomen or urinary retention and suspected urinary tract infection or suspected severe complication of diabetes mellitus, a diabetic coma undergoes a urine test using the express method, using indicators. stripes.

To do this, it is enough to moisten such a strip with the patient’s urine and analyze the change in its color. Depending on the content of various cells and chemical substances in the urine, the color of the strip changes differently. The reliability of this method in determining the presence of red blood cells, leukocytes and nitrites (a sign of inflammation) reaches 99%.

The indicator strip provides information about the acidity of urine, the presence of bilirubin, glucose, and proteins in the urine, so this technique is used very widely in the daily work of doctors and serves as a tremendous help to the family medicine doctor for timely diagnosis.

A more complex urine test is performed if it is necessary to determine its microbial content. This is done to identify the cause of infection in the urinary tract and the sensitivity of certain microbes to antibacterial agents.

During this diagnostic method, microbiological analysis, the type of microorganisms present in the urine, their number and their reaction to a particular type of antibiotic are determined.

To carry out this analysis, a small amount of urine is placed in a special bacteria-rich medium. After some time, microbiology specialists study the emerging and growing colonies of bacteria.

Urine cytology is a diagnostic study of the presence of special cells in it. It is most often carried out to determine the presence in the urine of malignant cells from tumors of the urinary tract (kidneys, bladder). To do this, the patient's urine is analyzed for three days. It is centrifuged and the sediment is examined under a microscope. This type of diagnosis is carried out by a specialist in histology or pathological anatomy.

Is glucose in urine dangerous?

In a routine urine test, which family medicine doctors often prescribe to a patient to diagnose his condition for any reason, the presence of glucose can be detected. Its presence there means a malfunction of the body. Is this dangerous and what should be done? Experts from the Embassy of Medicine answer these questions.

Three-dimensional ultrasound. 3D ultrasound of the fetus

Almost every expectant mother wants to see her baby before giving birth. After all, it is so important to know how he is there, what he looks like, what he is doing... This is partly what she is waiting for when she goes for an ultrasound examination for the first time. The only pity is that sometimes disappointment comes after an ultrasound: only a rich imagination and the doctor’s comments make it possible to recognize the future baby in this “white lump”, and in these “two white spots” – his tiny legs.

4D ultrasound - a unique offer for expectant mothers

Today dreams have become reality. With the advent of 3-D and 4-D ultrasound, future parents can not only make sure that everything is fine with the baby, but also see what it will look like when it is born.

Ultrasound: questions and answers

Ultrasound is a unique diagnostic method, fast, accurate, safe and painless. It allows you to make a correct diagnosis for many diseases. This is both an instrumental diagnosis and an “operator-dependent” method in which knowledge, medical experience and the doctor’s intuition play an important role.

Ultrasound of the thyroid gland. Ultrasound of the thyroid gland

Possibilities of ultrasound in the study of thyroid pathology. Pathology of the thyroid gland occurs in 8% of the adult population of the globe. Malignant tumors make up 1-3% of the structure of oncopathology. Ultrasound of the thyroid gland has almost 100% sensitivity in detecting focal lesions of the thyroid gland.

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Urine analysis: let's analyze!

Why take a urine test? How to do this correctly? What does a urine test show? How to independently decipher the results of a urine test? These questions arise when a doctor orders such a test. Let's try to figure it out.

Urine is a waste product of the human body. Produced by the kidneys, it consists of 96% water, the remaining 4% of the composition of urine is the end products of metabolism, mineral salts and a small amount of cellular elements of the blood and epithelium of the urinary tract. A urine test provides complete information about the state of the urinary system, makes it possible for the doctor to determine abnormalities in the functioning of the endocrine system, to suspect diabetes and metabolic disorders. A repeated urine test shows the dynamics of the disease and allows one to judge the effectiveness of the prescribed treatment.

Simple rules

Before collecting urine for analysis, it is necessary to carry out hygiene procedures; it is advisable to take a shower with soap, because if this rule is not followed, the analysis will be unreliable - an increased number of leukocytes, mucus and other contaminants may be detected. Women during menstruation are not recommended to conduct a urine test; they must wait until the end of the discharge and only then carry out the analysis.

It is best to collect urine for research in the morning, so the test results will be the most reliable, because the urine accumulated overnight is protected from the influence of natural daily fluctuations. The day before collection, limit sweets in your diet, try to avoid brightly colored foods, such as beets, which can turn your urine reddish. Taking medications, vitamins and dietary supplements can distort the results of biochemical studies.

Today in pharmacies you can purchase special containers for tests. It is sterile, does not need to be washed, and the lid of the jar closes tightly enough. The first portion of urine should be skipped, because otherwise elements of inflammation may be detected during the study. 100 ml of liquid is sufficient for analysis.

Long-term storage and freezing of urine for research is unacceptable; it is better to hand over the jar with the contents within an hour after collection.

Urine test interpretation

There are several indicators, knowing which you can make a preliminary diagnosis: color, transparency and smell. You can evaluate them yourself, so pay attention to them so as not to miss alarming symptoms.

Normally, the color of urine ranges from straw to deep yellow. The color also depends on the concentration of the urine - the less concentrated it is, the lighter it is. A change in color can signal the development of many diseases: with hepatitis, urine becomes dark brown or the color of beer, a reddish tint indicates gross hematuria, urine acquires a pronounced red color when hemoglobin appears in it, a grayish-white color is due to the presence of pus, and if Since urine looks like diluted milk, it contains a lot of fat. In case of severe diseases and decay processes in the intestines, urine can turn green and blue, and in case of the hereditary disease alkaptonuria - even black when interacting with air.

Cloudiness may be due to the presence of bacteria, red blood cells, salts, fat, mucus and cellular elements. Normal urine is clear, so microscopic examination is necessary to determine the cause of the cloudiness.

The smell of urine from a healthy person is not sharp or specific. If the smell changes dramatically, this may indicate the presence of diseases. An ammonia smell occurs with cystitis and bladder cancer, the smell of acetone can appear in diabetes, and in severe diabetes, the urine takes on the sweetish smell of apples.

During the day, a person secretes 1 to 2 liters of fluid. An increased amount of urine occurs with pyelonephritis, diabetes, nervous excitement, but is also observed in healthy people who take foods or herbs that have a diuretic effect (watermelon, melon, celery juice, lingonberry, chamomile, etc.). Little urine occurs with insufficient fluid intake, in the heat due to active sweating, with nephrosclerosis, heart disease, acute liver failure and febrile conditions. If there is no urine at all during the day, which is called anuria, it is necessary to call a doctor: this condition is observed with meningitis, tumors, acute renal failure, poisoning and urolithiasis.

What does a bad urine test mean? Normally, urine should not contain protein, glucose, bilirubin and ketone bodies. What does the appearance of these components mean and does this always indicate the presence of a disease? Read the continuation of this article about deciphering the laboratory analysis.

Urinalysis is one of the main additional clinical tests that are carried out in medical institutions. Based on the data from this analysis, the doctor can assess the condition of the entire human genitourinary system - any pathology that affects the kidneys, ureters, bladder or several levels of the urinary tract, in the vast majority of cases is manifested by disturbances in a general urine test. Please note that a general urine test is performed first. If pathology is detected in it, the doctor usually recommends, to clarify the diagnosis, a urine test according to Nechiporenko and Zimnitsky, as well as urine culture for sterility and determination of the sensitivity of microorganisms to antibacterial therapy (this allows for much more effective treatment). Let's look at a few clinical examples where abnormalities were found in a urine test that indicate a particular disease.

Signs of chronic pyelonephritis

• In a urine test, the presence of protein is observed, which normally should not be present at all;
• There is a large number of leukocytes that collect in flakes;
• Hyaline casts are visualized.

The fact that protein appears in the urine clearly indicates the pathological permeability of the renal glomerulus - normally, large molecules cannot penetrate the filter membrane. The presence of leukocytes suggests that some kind of inflammatory process is occurring - pathological changes are confirmed by the presence of a large number of hyaline cylinders.

General urine test for glomerulonephritis

The presence of a large number of red blood cells in the sediment (a consequence of serious damage to the glomerulus), many casts and salts - all this indicates in favor of nephritic syndrome, which is characteristic of glomerulonephritis. Please note that a diagnosis will need to be made by comparing clinical data and data from an objective examination of the person. This is the only way to determine the cause of the violations that have occurred.

When faced with inspections by the antimonopoly authority, the entrepreneur and employees of the organization must be aware of the purpose for which this federal service came to them and what exactly it will be checking. Such awareness makes it possible to more thoroughly prepare for the inspection and identify “controversial” actions on the part of the FAS.

First of all, the FAS, by monitoring the enterprise’s compliance with antimonopoly legislation and legislation in the field of advertising, performs the function assigned to it by the state. The list of acts containing the very requirements, compliance with which is assessed, was approved by order of the FAS; it can be found in more detail both through the legal systems and on the official website of the federal service fas.gov.ru. In this list you can see both the Federal Law “On Protection of Competition” and the Federal Law “On Natural Monopolies”, as well as various rules and standards.

Examples of violations identified during an audit may include:

• Signs of unfair competition;
• Monopoly low or high prices for the company’s products, violation of pricing procedures;
• Dissemination of false information about potential competitors;
• Disclosure of someone else's trade secrets;
• False advertising;
• And others;

Planned, unplanned, and what else?

A scheduled inspection is included in advance in the FAS schedule, which can be viewed on the official website, and is carried out once every 3 years. In other words, you as a newly created legal entity or individual entrepreneur can be checked only after 36 months.

An unscheduled inspection is carried out spontaneously, provided that someone “dropped” on you. For example, a message or statement from an individual or legal entity, media; materials received from law enforcement agencies, government agencies or local government. Most often, such inspections result in fines for the organization.

The duration of the inspections is 30 days, and this period can be extended for another 2 months, for example, if an examination is required or additional information is required.

Check stages

1. Like any government body, the antimonopoly authority informs in advance of its appearance at least three days in advance in person or by registered mail. An unscheduled inspection is reported 24 hours in advance, unless of course you have a cartel where the “effect of surprise” is used.
2. Next, the inspection requests the necessary documents, which you must provide within 10 days.
3. If, nevertheless, the FAS finds a violation when checking your documents, then you cannot avoid its visit to the enterprise itself. Inspectorate staff will inspect the territory and premises of the organization and possibly order an examination.
4. Based on the results of the inspection, an act is drawn up in two copies, one of which is handed to you against receipt with a protocol of actions of FAS employees, testimony and explanations of the event participants attached. If violations are detected, the antimonopoly authority issues an order to eliminate them. If this offense is committed repeatedly, then it already “smells” of an administrative case.
5. Within 15 days after receiving the conclusion, you can submit a written objection to the FAS.

You always have the right to appeal acts of the antimonopoly authority if you do not agree with the decision made against you. Be vigilant and maintain your position confidently when examining an organization, while being guided by the Federal Law “On Protection of Competition”.