Audit. Audit report and its structure (most important)

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Audit. Audit report and its structure (most important)

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31. AUDITOR'S REPORT AND ITS STRUCTURE

The form, content and procedure for submitting an auditor's report are determined by federal standard No. 6 "Auditor's report on financial (accounting) statements", approved by Decree of the Government of the Russian Federation of October 7, 2004 No. 532. The auditor's report includes the following elements.

1. Name.

2. Destination.

3. The following information about the auditor:

1) organizational and legal form and name, for an individual auditor - last name, first name, patronymic and an indication that he carries out his activities without forming a legal entity;

2) location;

3) number and date of the certificate of state registration;

4) number, date of granting a license to carry out audit activities and the name of the body that granted the license, as well as the validity period of the license;

5) membership in an accredited professional audit association.

4. The following information about the audited entity:

1) legal form and name;

2) location;

3) number and date of the state registration certificate.

5. Introductory part.

6. The part describing the scope of the audit.

7. The part containing the auditor's opinion.

8. Date of the auditor's report.

9. Auditor's signature.

The form and content of the auditor's report should be consistent in order to facilitate its understanding by the user and to help detect unusual circumstances if they occur. The auditor's report must be addressed to the person stipulated by the legislation of the Russian Federation and (or) the audit agreement. As a rule, the audit report is addressed to the owner of the audited entity (shareholders), the board of directors, etc.

The auditor should date the auditor's report with the date when the audit was completed, as this circumstance provides the user with reason to believe that the auditor has taken into account the impact that the financial (accounting) statements and the auditor's report had on the events and transactions known to the auditor and occurred before this date. The audit report must be signed by the head of the auditor or a person authorized by the head and the person who conducted the audit (the person who led the audit), indicating the number and validity of his qualification certificate. These signatures must be sealed. If the audit was carried out by an individual auditor who independently conducted the audit, the audit report can be signed only by this auditor. The audit report is accompanied by financial (accounting) statements, in respect of which an opinion is expressed and which is dated, signed and sealed by the audited entity in accordance with the requirements of the legislation of the Russian Federation regarding the preparation of such statements. The auditor's report is prepared in the number of copies agreed upon by the auditor and the audited entity.

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