news about the upcoming visit of the auditor in some organizations, like the post about the appearance of the memorable character of Gogol.Why is that?Is it so terrible auditor?I do him justice, and what he obeys?This article aims to dispel some doubts, though on a small scale it is difficult to uncover all the secrets of communicating with the audience.Complete response is designed to give the code of ethics of auditors of Russia.
begin with, that the auditor - a person officially undocumented.Because it is socially significant profession means responsible to the community.The relationship between subject and society, as a rule, are fixed by law.So at the end of 1996 in Russia there was "Code of professional ethics of auditors."
most important task of the auditor - the interests of society.Conduct inspections of any object, the auditor should not act only in the interests of the customer, but also for the benefit of the whole society.Code of ethics of auditors Russia strictly follow this rule prescribes.When defending the interests of the client in any disputes, the auditor has to be firmly convinced of the absolute law protects interests.
For confidence in their findings and recommendations of the auditor will need to process a lot of information.In addition to practical knowledge is absolutely essential complete impartiality and objectivity.Neither side pressure, Personal bias can not affect his decisions and judgments.To eliminate the dominating factors potentially auditor should shy away from relationships with people who can influence his work.
carrying out its work, the auditor is obliged to serious and attentive to do the work, respecting existing auditing standards and code of ethics of auditors.The whole process requires careful planning with constant control of the work promptly subordinate specialists.
Code of Ethics for Auditors of Russia is designed to meet the global audit practice and adjusted to the conditions of Russian business, which we will not go there.However, due to historical peculiarities of the Russian audience it is rather difficult to remain independent.There may be circumstances where the auditor's independence is being questioned.Qualifications and hardness of the auditor must be a guarantee of his devotion to duty.
often the reason for a violation of the code of ethics becomes a personal relationship of the auditor and management of the client company.The roots of these relationships are very different, and, of course, they should be deleted.It is also unacceptable part of the auditor to verify the companies where it has a financial interest.
auditor competence provided by its special education and passing certification tests.The auditor is not entitled to the provision of professional services, not being confident in their competence.Code of Ethics for Auditors of Russia assumes the default high competence of employees of the audit.To constantly be in good shape, each auditor annually are trained in a special program with the subsequent control of learning and mastery of the new rules that arise in the course of activities.
happens that the behavior of the auditor does not meet the requirements of the Code of Ethics.In this case, the decision on his professional incompetence.An example of this kind may be simultaneously participating in two or more inspections.Also considered unacceptable actions related to the conduct of prohibited activities or violate the law and professional standards.
the whole situation, "Code of Ethics for auditors" are based on international standards of ethics developed by the International Federation of Accountants.
