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Контроль и ревизия. Коммерческий (аудиторский) финансовый контроль (самое важное)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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15. COMMERCIAL (AUDIT) FINANCIAL CONTROL

Audit activity (audit) - this is an entrepreneurial activity for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs.

State regulation of the audit is carried out by the Government of the Russian Federation and the federal executive body authorized by it - the Ministry of Finance of the Russian Federation.

An audit can be mandatory (which is required by law) or proactive (which is not required by law).

Audit organization is a commercial organization that performs audits and provides audit-related services.

An audit organization may be created in any organizational and legal form, with the exception of OJSC. The staff of the audit organization must consist of at least five auditors.

The audit organization carries out its activities after obtaining a license on the terms and in the manner prescribed by the above-mentioned federal law and legislation on licensing certain types of activities.

Auditor is an individual who meets the qualification requirements established by the authorized federal body and has an auditor qualification certificate.

The auditor has the right to carry out audit activities as:

▪ an employee of an audit organization;

▪ a person engaged by an audit organization to work on the basis of a civil contract;

▪ an individual entrepreneur carrying out his activities without forming a legal entity.

<< Back: State financial control. Checks by the Federal Tax Service

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