Increasingly in today's world, companies and businesses for their successful development requires an independent expert opinion from outside.Need to access the services of auditing company occurs under certain circumstances:
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inability to obtain objective information from the administrative department of the company (companies) in the case of a conflict or disagreement between the department and the owner, investor or creditor;
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explicit dependence of an important decision on the basis of the information received;
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lack of expertise to accurately verify the information transmitted;
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lack of adequate access to information for the correct assessment of its quality.
Emerging similar circumstances led to the need for professional services of independent experts - auditors.They are specialists with appropriate training, the necessary skills, specialized expertise.
guarantee of professionalism such a specialist is timely certification of auditors, which must be confirmed annually.Before recertification bidder enrolled in courses to improve the skills.In our country, the persons wishing to conduct audit activity must meet strict requirements.This applies to education and professional experience, and ownership of the business of the Russian language.
Proficiency future auditor takes the form of a qualification examination.The Finance Ministry has developed a procedure for the examination, identified a range of questions posed to the applicant.Certification auditors to conduct the qualifying examination is conducted by a specially created Ministry of Finance developed the procedure, the unified certification commission.All the constituent documents of the Commission and changes to them must be agreed with the Finance Ministry, and then be approved.
specialist qualification is verified in the following areas:
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general audit;
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audit exchanges, investment institutions and extrabudgetary funds;
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audit of insurance companies;
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audit of mutual insurance companies;
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audit of credit institutions, banks and bank holding companies.
Following an examination and successfully handed over a certificate issued by a single auditor.
Certification of auditors is not carried out, if the candidate does not meet the set requirements:
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lack of required work experience;
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inadequate higher education (for example, no state university accreditation to conduct training activities).
decision to refuse the issuance of certification and qualification can be challenged in court.
In Russia, legal and organizational basis of audit activities include four main levels:
- Audit Law.The Basic Law.Determines where the audit as an equal member in the financial and economic activities;
- federal standards and rules.Defines the general regulatory issues at the level of the state;
- professional auditing standards organizations and normative acts of ministries and departments.They are used in particular industries and specific issues of taxation, business law and accounting;
- internal standards organizations to audit activities based on the basis of federal standards and private practice.These documents - property and prerogative of the auditing firms that determine the quality of its work and prestige in the market.
Every professional who receives a qualification certificate of the auditor annually required to confirm it.Thus, certification auditors annually after training courses.A training program approved by the authorized federal body of the Ministry of Finance.
