phrase "auditing" heard many entrepreneurs and directors of companies.However, not every one of them understands what it is and what is carried out.Meanwhile, the popularity of audit as the financial services increasingly growing, and because of his knowledge of the species and the procedure for any businessman needs.
Most economic agents regularly faced with inspections of its accounting and tax reporting.They usually end with the imposition of regulations or decent fines.This is because even a very qualified accountant manage to make mistakes, and sometimes deliberately distorting accounting information.
avoid fines and audited.His goal - to reveal before the arrival of workers control all the flaws and errors in the financial statements in a timely manner and to eliminate them.Such an audit is called voluntary and carried out only at the request of the company's management.
There is also a statutory audit.He represents, in fact, a similar procedure, with the only difference that its conduct for the company required.The list of criteria under which a compulsory audit, set the appropriate federal law.In particular, this type of audit are obliged to banks of joint stock companies whose shares are placed on the stock exchanges and other organizations.Also subject to mandatory audit and enterprise, the annual revenue of which exceeds 400 mln. Rubles.
In Western countries, a voluntary audit can be carried out and to confirm the good reputation of the organization.In this case, the purpose of such an audit - to show potential clients the stability and transparency of the business, thus inviting to cooperation.
itself audit - is entrepreneurship.Carried his audience - experts in the field of accounting and finance, with extensive experience in this field.The auditor is allowed to perform their duties only after obtaining the qualification certificate issued by a special commission formed by association auditors.
Upon completion of its work, the auditor prepares a report on the economic situation of the enterprise, identifying possible financial risks, assesses the effectiveness of the company's management and accounting support.The auditor's report also contains recommendations for the company's management.
As the experience of the auditors, qualified and accurate audit opinion allows a much more accurate assessment of the value of assets of the enterprise, as well as in a timely manner to eliminate many shortcomings of its leadership.
