organization and conduct of the audit is one of the most effective tools to ensure the efficient conduct of business.Among other things, it creates the necessary link between the business community and fiscal system of the State, but not at the level of direct interactions for the collection of taxes and payments, and on the improvement of accounting.
goal of any audit activity serves the identification of adequate and fair opinion about the quality of conducting financial activities and its compliance with established rules and patterns of doing accounting and financial reporting documentation.At the same time, the basic principles of how to provide for auditing activities, the auditor may express and express their opinion on the state of the financial statements in all important aspects.
is important to consider the fact that the auditor's opinion is kontrpozitsionnym, that is, the entity has no right to accept, let alone to provide a third party, the auditor's opinion as proof of the correctness of doing things.The reverse is true, but the practice of the audit shows that, in any event, the audit contributes to the quality of conducting financial activities and increased confidence in it on the part of the auditee.
as provided for federal regulations, auditing standards should be built in accordance with international requirements for the conduct of these activities, which consist in declaring common goals and principles of the audit.
Modern federal auditing standards - is the situation, the main ones are: independence, respect for the rules of confidentiality during the inspections, the integrity and objectivity of the audit and the conclusions of its follow-up, professional competence and integrity, professional conduct.In addition, each auditor in the performance of their duties, must comply with the rules that are set by international and national associations of auditors (standards).
applicable federal auditing standards include standards of conducting the audit, developed by the Ministry of Finance.At the moment they are made up of structural standards of the first stage and second stage of the standards, some of the standards of the first stage (from the fifth to the 15th) lost power.All in all this time, the federal auditing standards encompasses 29 provisions fully comply with international standards of auditing.
principle of independence is necessary, the auditor's lack of any opinion on the audited entity and its activities, which ensures the objectivity of the audit.This principle also implies the absence of any kind depending on the auditor's behalf, which is checked.For example, an audit can not be conducted by auditors who are founders of companies audited entrepreneurs, having with them or other responsible persons in a close family relationship.
principle of completeness is believed to federal standards of auditing, it is expressed in the check list of documents of all necessary to obtain accurate information about the state of conducting financial activities.
principle of confidentiality (still referred to as the audit secret) is to ensure the integrity of auditors, reporting documentation and its preservation.In addition, they must not transfer these documents to third parties or allow anyone to use them during the test.The principle of confidentiality should be observed and when disseminating information on the audited entity may be applied to it material or financial harm to an image.
system of auditing standards is not only a corporate code, and legal institution, regulation and sanctioning of which is the prerogative of the state.
