Topic 3. TYPES OF AUDIT AND CONDITIONS FOR THE IMPLEMENTATION OF AUDIT ACTIVITIES

3.1. Types of audit

A mandatory audit is carried out in cases expressly established by law or on behalf of state bodies. The volume and procedure for conducting a mandatory audit are regulated by legislative norms.

An initiative (voluntary) audit is carried out by decision of an economic entity on the basis of an agreement with an audit firm or an individual auditor. The nature and extent of such verification is determined by the client.

Internal audit is an integral and important element of managerial control. Some types of internal audit are called managerial or production audits, are carried out by auditors working in the enterprise, therefore, do not fully meet the independence criteria.

An external audit is carried out by third-party audit organizations (legal entities) or independent auditors on the basis of contracts (orders) with organizations. A mandatory audit is always carried out only by external auditors, taking into account the requirements of the Law on Auditing Activities, the result of the work is the preparation of an opinion. This type of audit is often referred to as a financial audit, as it involves assessing the reliability of financial statements.

A compliance audit is designed to verify that an enterprise is complying with specific rules, regulations, laws, instructions, contractual obligations that affect the results of its operations. In the process of this audit, the compliance of the enterprise's activities with its charter is established, the correctness of the calculation of wages, the validity of the calculation and payment of taxes, etc. are subject to verification. Compliance checks require the establishment of appropriate criteria for assessing their implementation. They can be legislative requirements, GOSTs, agreed conditions (for example, delivery times), etc.

Operational audit is used to check the procedures and methods of functioning of the enterprise in order to assess the effectiveness of management. It is advisable to use it to check the implementation of business plans, estimates, various targeted programs, the work of personnel, etc. Sometimes such an audit is called an audit of the efficiency of an enterprise or administration.

A special audit is a check of specific issues of the activity of an economic entity in terms of compliance with certain procedures, norms and rules (for example, the correctness of tax reporting, the use of special funds, etc.).

The initial audit is characterized by the fact that for a given client it is carried out for the first time by a given team of auditors. This significantly increases the risk and complexity of the audit, since initially the auditors do not have the necessary information about the specifics of the client's activities, its internal control system, etc.

Agreed (recurring) audit is carried out by this auditor or audit firm regularly (repeatedly). Such cooperation is convenient for both auditors and the client, who receives highly qualified, comprehensive assistance and assessment based on many years of long-term cooperation.

From the point of view of historical development, the audit is divided into confirmatory audit, system-oriented audit and risk-based audit.

3.2. Mandatory audit

Mandatory audit is an annual mandatory audit of the organization's financial (accounting) statements.

Mandatory audit is carried out in cases where:

1) according to the organizational and legal form, the organization is an open joint stock company;

2) by type of activity, the organization is:

a) a credit institution;

b) an insurance organization or a mutual insurance company;

c) commodity or stock exchange;

d) an investment institution or fund;

e) a state extra-budgetary fund, the source of the formation of funds of which is the mandatory deductions provided for by the legislation of the Russian Federation, made by individuals and legal entities;

f) a fund whose sources of funds are voluntary contributions from individuals and legal entities;

3) in terms of financial performance: the amount of revenue of an organization or an individual entrepreneur from the sale of products (performance of work, provision of services) for one year exceeds 500 times the minimum wage established by the legislation of the Russian Federation or the amount of balance sheet assets exceeds 000 at the end of the reporting year times the minimum wage established by the legislation of the Russian Federation;

4) an organization - a state unitary enterprise or a municipal unitary enterprise, if the financial indicators of its activities comply with subpara. 3 p. 1 art. 7 of the Audit Law. For municipal unitary enterprises, the law of the constituent entity of the Russian Federation may lower financial indicators.

Mandatory audit is carried out only by audit organizations. When it is carried out in organizations in whose authorized (share) capitals the share of state property or property of a constituent entity of the Russian Federation is at least 25%, the conclusion of contracts for the provision of audit services should be carried out based on the results of an open tender. The procedure for holding such competitions is approved by the Government of the Russian Federation, unless otherwise provided by federal law.

The audit of audited entities, whose financial (accounting) documentation contains information constituting a state secret, is carried out in accordance with the legislation of the Russian Federation.

When conducting a statutory audit, an audit organization is obliged to insure the risk of liability for breach of contract.

3.3. Services related to the audit

Currently, the audit activity includes two components: the actual audit (mandatory audit) and audit-related services. At the same time, the latter in audit organizations are beginning to occupy an increasing share in terms of the number, types and volumes of services performed.

To perform audit-related services, performers require professional competence in the field of audit, accounting, economic analysis, taxation, business law and economics.

In accordance with the Law on Auditing Activities, audit-related services are understood to be services other than audit, related to the expression in the established form of an independent opinion on the information of organizations, as well as the following services:

▪ establishment, restoration and maintenance of accounting records, preparation of financial (accounting) statements, accounting consulting;

▪ tax consulting;

▪ analysis of the financial and economic activities of organizations and individual entrepreneurs;

▪ economic, financial and management consulting, including those related to the reorganization and privatization of organizations;

▪ legal advice, as well as representation in judicial and tax authorities in tax and customs disputes;

▪ automation of accounting and implementation of information technologies;

▪ assessment of property value, assessment of enterprises as property complexes, as well as business risks;

▪ development and analysis of investment projects, drawing up business plans;

▪ carrying out procedures agreed with the audited entity for verifying financial information, compiling financial and (or) other information about the organization;

▪ carrying out research and experimental work in the field related to auditing activities, as well as disseminating their results, including on paper and electronic media;

▪ training, in accordance with the procedure established by the legislation of the Russian Federation, for specialists in areas related to auditing activities;

▪ provision of other services related to auditing activities.

Auditing organizations and individual auditors are not entitled to carry out activities that entail a conflict of interest with the audited entity.

All of the above audit-related services can be conditionally divided into three groups: control services, action services and consulting services. Control services imply that the auditor controls the correctness and validity of the reflection of the facts of economic activity, the calculation of tax payments, etc. Action services include, for example, the development of investment projects, accounting, its maintenance and restoration.

With the development of market relations, consulting services become an urgent need, which is explained by the fact that the market economy provides for the formation of a healthy competitive environment, and the competitive advantages of such firms lie in innovation and qualified advice. If at the first stages of economic development the demand and variety of consulting services were negligible, today the range of consulting services has expanded significantly, representing an external financial audit, accounting services, educational, legal, recruiting services, information technology, engineering services, project and investment consulting, crisis management services, etc. The demand for consulting services is growing not only in Russia, but all over the world. Currently, the following trends prevail in the consulting services market in Russia:

▪ growth in the volume of consulting activities and an increase in the number of employees of consulting firms;

▪ emergence of new types, forms of consulting and markets for consulting services;

▪ improving the quality of consulting services;

▪ increase in the number of client companies.

All audit-related services in relation to the statutory audit are divided into "compatible" and "incompatible". When providing compatible services, they can be performed simultaneously or immediately before the mandatory inspection; it is also allowed to include compatible services in the general list of works under the mandatory annual audit contract.

When providing incompatible audit services, it should be taken into account that a statutory audit cannot be carried out by audit organizations and individual auditors who, during the three years immediately preceding the audit, provided services for the restoration and maintenance of accounting, as well as for the preparation of financial (accounting) statements by individuals and legal entities. This is considered a violation of the principle of independence, since in this case the auditor is involved in the reporting. In this case, the responsibility for compliance with the principle of independence rests with the audit organization. Methods for checking the independence of specialists of the audit organization are developed by the audit organization independently.

The services accompanying the audit must be provided by the audit organization to the economic entity with special conscientiousness and thoroughness. When providing services related to the audit, where possible, the audit organization should follow the procedure for determining the level of materiality based on the baseline system.

When providing services related to the audit, the audit organization must comply with the procedure for determining the level of materiality based on a system of baselines.

When auditors provide related services, an economic entity is responsible for:

▪ for compliance with current legislation;

▪ completeness and legal execution of documents;

▪ accuracy, reliability and timeliness of providing documents, information, information, as well as any restrictions on the ability of the audit organization to perform its duties.

The audit organization is responsible for the quality and timing of the provision of related audit services in accordance with the current legislation, as well as in accordance with the terms of the contract concluded between the audit organization and the economic entity. It is released from liability for the quality of the services provided for the audit and the timing of their performance in case of providing false or incomplete information, as well as in case of a delay in its provision by the economic entity.

The result of the provision of services related to the audit are documented results in the form of calculations, consultations, written primary documents, accounting registers, reporting and certificates, etc. In addition, the audit organization can issue written information to the management and (or) owner of the economic entity based on the results provision of audit-related services.

3.4. Independence of auditors, audit firms and individual auditors

The independence of the auditor is one of the principles of the audit, which consists in the obligatory absence of the auditor, when forming his opinion, of financial, property, family or any other interest in the audited economic entity, exceeding the relationship under the contract for the provision of audit services, as well as any dependence on third party, owners or managers of the audit organization in which the auditor works.

In an opinion or other document drawn up as a result of the rendered professional services, the auditor is obliged to consciously and without any reservations declare his independence in relation to the client, both for formal and factual circumstances.

The requirements for the auditor in terms of ensuring independence and the criteria for determining that the auditor is not dependent are regulated by the regulatory framework for auditing. In accordance with the Law on Auditing Activities (Article 12), an audit cannot be carried out:

1) auditors who are founders (participants) of audited entities, their managers, accountants and other persons responsible for organizing and maintaining accounting records and drawing up financial (accounting) statements;

2) auditors who are close relatives of the founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of financial (accounting) statements (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses);

3) audit organizations, the heads and other officials of which are founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of financial (accounting) statements;

4) audit organizations, the heads and other officials of which are closely related (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses) with the founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of financial (accounting) statements;

5) by audit firms in relation to audited entities that are their founders (participants), in relation to audited entities for which these audit firms are founders (participants), in relation to subsidiaries, branches and representative offices of these audited entities, as well as in relation to organizations, having common founders (participants) with this audit organization;

6) audit firms and individual auditors who, during the three years immediately preceding the audit, provided services for the restoration and maintenance of accounting records, as well as for the preparation of financial (accounting) statements to individuals and legal entities - in relation to these persons.

If we systematize the above grounds, we can conclude that when conducting a mandatory audit, auditors should not be dependent on the audited enterprise:

▪ financial (material);

▪ related (with persons responsible for organizing and maintaining accounting records and preparing financial statements);

▪ official.

The procedure for payment and the amount of remuneration to audit organizations and individual auditors for conducting an audit (including a mandatory audit) and providing related services are determined by contracts for the provision of audit services and cannot be made dependent on the fulfillment of any requirements of the audited entities on the content of the conclusions that can be made as a result of the audit.

Thus, the auditor is obliged to carefully monitor that the principle of independence is not violated at all stages of the audit, and take the necessary measures to eliminate the circumstances that have arisen. In the event that facts are established that indicate a loss of independence and the impossibility of eliminating the relevant circumstances, further audit should be abandoned.

3.5. Internal audit

The organization of in-house audit does not apply to issues regulated by the state legislation. This is the prerogative of the enterprise itself. Meanwhile, not only the safety of the assets of the economic entity, but also the efficiency of the enterprise itself depends on the efficiency of its functioning. Internal audit is able to improve the management system.

The implementation of internal audit functions may be assigned to special services or individual auditors on the staff of an economic entity, audit commissions (auditors), third-party organizations and (or) external auditors involved for the purposes of internal audit. The internal audit service can be created as an independent division of the management apparatus, while it reports only to the head of the organization. The international experience of the organization also offers the possibility of taking internal audit out of the enterprise with subordination to the board of directors or founders.

Internal audit is a system of control organized by an economic entity in the interests of its owners and regulated by its internal documents over compliance with the established accounting procedure and the reliability of the internal control system. Internal audit structures include auditors, audit commissions, internal auditors or groups of internal auditors appointed by the owners of an economic entity. A distinctive feature of this definition is that, in addition to internal auditors or groups of internal auditors, internal audit institutions also include auditors and audit commissions.

To determine the place of internal audit in the control system, it is necessary to determine its structure. The most significant factors can be identified from the elements of the internal audit system.

The subjects of control are specialists who carry out internal audit. The higher their professional qualification and objectivity, the higher the results of control. Requirements for the knowledge and skills of internal audit employees include: knowledge of the features of the functioning of the enterprise, management structure; possession of equipment and methods of conducting inspections; knowledge of the law; the ability to correctly determine the range of issues subject to internal and external verification; the ability to generalize the results of individual checks to develop a set of recommendations.

The object of internal audit is a managed link in the organization's management system that perceives the control impact. Objects are selected in accordance with the objectives.

The method of internal audit of an organization is a way to achieve a goal, which is characterized by the use of both general scientific methodological methods for studying objects of control (analysis, synthesis, induction, deduction, analogy, modeling, abstraction, reduction, experiment, etc.), and its own empirical methodological methods ( inventory, control measurements of work, control launches of equipment, formal and arithmetic checks, counter check, countdown method, method of comparing homogeneous facts, internal investigation, examinations of various types, logical check, scanning, written and oral interviews, etc.), as well as specific techniques of related economic sciences (techniques of economic analysis, economic and mathematical methods, methods of probability theory and mathematical statistics).

To achieve this goal, internal audit should be aimed at solving the following tasks:

1) assessment of the economic efficiency of the organization's activities as a whole, and each of its management structures and responsibility centers;

2) forecasting the economic development of the organization for the future, taking into account the influence of all possible external and internal factors;

3) minimization of expenses and losses in relations with the budget, other state structures and partners.

Depending on the specifics of the organization, the features of its organizational structure and the tasks set by the administration, the tasks of a particular audit service may be different. In practice, internal auditors should be guided by the requirements of the norms of the legislation of the Russian Federation, as well as constituent documents, orders for the enterprise (if included in its structure) and job descriptions.

The motivation for organizing internal audit in large and medium-sized enterprises are:

▪ increasing complexity of the legislative system;

▪ desire to manage financial situations;

▪ strengthening the efficiency of management of the activities of the enterprise itself and its structural divisions;

▪ control over the rational use of resources;

▪ fulfillment of obligations;

▪ efficiency of the accounting system.

3.6. Certification and licensing of audit activities

Attestation for the right to carry out audit activities (hereinafter referred to as certification) is a test of the qualifications of individuals wishing to engage in audit activities. Certification is carried out in the form of a qualifying exam. Persons who have successfully passed the qualification exam are issued an auditor qualification certificate. The qualification certificate of the auditor is issued without limitation of its validity period.

Mandatory requirements for applicants for an auditor's qualification certificate:

1) impeccable reputation (with a possible submission of at least two recommendations);

2) the presence of a document on higher economic and (or) legal education received in Russian institutions of higher professional education with state accreditation, or the presence of a document on higher economic and (or) legal education received in an educational institution of a foreign state, and a certificate of equivalence the specified document to the Russian document of the state standard on higher economic and (or) legal education (it is possible to "entry" into the profession with higher education in any specialty);

3) work experience in an economic or legal specialty for at least three years (at the time of certification, practical experience must be at least three years, of which 90 weeks must be in an audit, including 45 weeks in a mandatory audit).

Subject to all the requirements and passing the training, the applicant passes the testing procedure (exam). Additional requirements for applicants for obtaining a qualification certificate of an auditor, as well as the procedure for attestation for the right to carry out auditing activities, the list of documents submitted along with an application for admission to certification, the number and types of certificates, qualification exam programs and the procedure for passing them are determined by the authorized federal body ( certification committee).

Each auditor with a qualification certificate is obliged, within each calendar year, starting from the year following the year of obtaining the certificate, to undergo training in advanced training programs approved by the authorized federal body in the amount of 40 hours annually (120 hours for three consecutive calendar years, but not less than 20 hours per year). Education under advanced training programs is carried out by educational and methodological centers or other persons licensed to carry out educational activities (self-regulating audit associations).

The decision to cancel the qualification certificate is taken by the court (at the request of the self-regulatory audit association, of which the auditor is a member) and can be appealed by the auditor within three months from the date of receipt of the decision.

The qualification certificate of the auditor is canceled in cases where:

1) the fact of obtaining an auditor's qualification certificate using false documents has been established;

2) a court verdict has entered into force, providing for punishment in the form of deprivation of the right to engage in audit activities for a certain period;

3) the fact of non-compliance with the requirements of Art. 8 "Auditor secrecy" and Art. 12 "Independence of auditors, audit organizations and individual auditors" of the Law on audit activity;

4) the fact of a systematic violation by the auditor during the audit of the requirements established by the legislation of the Russian Federation or federal rules (standards) of audit activity has been established;

5) the fact of signing by the auditor of the auditor's report without carrying out an audit is established;

6) the fact is established that the auditor does not carry out audit activities for two calendar years in a row;

7) the auditor violates the requirement to undergo training in advanced training programs;

8) the auditor evades participation in the external quality control system.

A person whose qualification certificate has been canceled (in this case, the auditor is excluded from the Unified Register of Auditors and Audit Firms), on the grounds provided for in paragraphs 1, 3-5, is not entitled to re-apply for a certificate for the right to carry out audit activities within three years from the date of the decision to cancel the auditor's qualification certificate.

3.7. Quality control of the work of audit organizations and individual auditors

Audit quality control is divided into internal and external. At the same time, it is necessary to take into account the requirements of the Federal Auditing Standard No. 7 "Internal Audit Quality Control" and the recommendations of the Institute of Professional Accountants and Auditors of Russia on the quality control procedure for audit services.

Auditing organizations and individual auditors are required to establish and comply with the rules for internal quality control of their audits. The requirements for these rules are regulated by the federal rules (standards) of auditing.

The general requirements for the internal audit quality control system, which are established by the audit organization (individual auditor), should provide for the following:

1) employees of the audit organization (individual auditor) must adhere to the principles of independence, honesty, objectivity and confidentiality, as well as the norms of professional conduct;

2) employees of the audit organization (individual auditor) must have the appropriate skills and adhere to them, as well as have the professional competence necessary to perform duties with due diligence;

3) the audit is entrusted to employees with special training and experience necessary in these conditions;

4) it is necessary to adequately direct the work of employees, to exercise ongoing control at all levels to ensure that the work performed meets the appropriate level of quality;

5) if necessary, consultations are held with specialists with appropriate knowledge;

6) it is necessary to constantly work with both potential and existing customers. When deciding whether to conclude an agreement or continue cooperation, one must proceed from considerations of the independence of the audit organization (individual auditor), its ability to provide services properly and the honesty of the management of the audited entity;

7) it is necessary to conduct regular monitoring of the adequacy and effectiveness of the principles and specific procedures for internal audit quality control.

During the audit, employees performing control functions should:

1) monitor the progress of the audit in order to determine:

a) whether the auditor's assistants have the necessary skills and competence to perform the tasks assigned to them;

b) whether the auditor's assistants understand the audit instructions;

c) whether the work is carried out in accordance with the general plan and program of the audit;

2) receive information and consider important issues in the field of accounting and auditing that arise during the audit, assess their importance and make appropriate changes to the general plan and audit program;

Subject to timely verification:

1) general plan and audit program.

2) assessment of inherent and internal control risk, including the results of tests of internal controls and amendments (if any) made to the overall audit plan and program as a result of such assessment;

3) documenting the audit evidence obtained as a result of substantive procedures and the conclusions drawn from them, including the results of consultations;

4) financial (accounting) statements, proposed amendments and an auditor's report.

A review of the audit work may also include (particularly in the case of large due diligence audits) a requirement that employees not involved in the audit perform additional control procedures prior to issuing the auditor's report.

The system for checking the quality of the work of individual auditors and audit organizations by external inspectors is established by the authorized federal body, which can conduct such checks either on its own or delegate the right to conduct such checks to accredited professional audit associations in relation to members of these associations.

The IPB of Russia provides for determining the procedure for training a quality controller, in accordance with which an applicant who is a member of the IPB of Russia, if he has an auditor’s certificate, has completed advanced training in a timely manner, has at least five years of practical experience, and has a positive reference, can take a special training course and, after the testing procedure, receive certificate. Persons who have received a quality controller certificate are entered in the Register of quality controllers of the ISP of Russia.

The audit may be carried out once every three years, but not more than once a year, if there are grounds. The group of controllers can include no more than three people, one of whom (at least) must have a certificate of the controller. All controllers must be independent of the organization being audited. The final document is the conclusion based on the results of the audit. Controllers do not have the right to check the financial documents of the audit firm being audited and attach copies of documents to their documents (to maintain confidentiality).

If, during an external audit of the quality of work of audit organizations or individual auditors, facts of systematic violations by audit organizations or individual auditors of the requirements of regulatory legal acts or Federal Auditing Standards are revealed, the persons guilty of such violations may be held liable under the Law on Auditing Activities, up to and including cancellation they have an auditor qualification certificate.

The system for checking the quality of the work of individual auditors and audit organizations by external inspectors was established by the Ministry of Finance of the Russian Federation (the authorized federal body), which can conduct such checks on its own, and delegate the right to conduct such checks to accredited professional audit associations in relation to members of these associations.

Ministry of Finance of the Russian Federation in 2001-2002. 644 inspections of audit organizations were organized that did not submit a report in accordance with order No. 69n. Based on the results of the inspections, taking into account the identified various violations of licensing requirements and conditions, as well as the quality of work, warnings were sent to audit organizations and auditors in 487 cases, including in ten cases notifications were sent to law enforcement agencies.

All these control measures are provided in order to strengthen the responsibility of auditors and audit firms, increase the confidence in the results of the audit on the part of users.

Authors: Erofeeva V.A., Piskunov V.A., Bityukova T.A.

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