Lecture notes, cheat sheets
Audit. Related services (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 4. RELATED SERVICES Auditing organizations and individual auditors are prohibited from engaging in any other business activities, except for conducting an audit and providing related services. All permitted related services are defined in the Federal Law "On Auditing" dated August 7, 2001 No. 119-FZ. The Law includes the following services related to audit: 1) setting, restoring and maintaining accounting records, drawing up financial (accounting) statements, accounting consulting; 2) tax consulting; 3) analysis of financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting; 4) management consulting, including those related to the restructuring of organizations; 5) legal advice, as well as representation in judicial and tax authorities in tax and customs disputes; 6) automation of accounting and introduction of information technologies; 7) valuation of property, valuation of enterprises as property complexes, as well as entrepreneurial risks; 8) development and analysis of investment projects, preparation of business plans; 9) conducting marketing research; 10) conducting research and experimental work in the field related to auditing, and disseminating their results, including on paper and electronic media; 11) training in accordance with the procedure established by the legislation of the Russian Federation for specialists in areas related to auditing; 12) provision of other services related to audit activities. According to their content, the services accompanying the audit can be divided into: 1) action services are services for creating documents; 2) control services - these are services for checking documents for their compliance with the criteria; 3) information services are services for the preparation of oral and written consultations on various issues, training, seminars, etc. To services compatible with the conduct of a mandatory audit at an economic entity inspections on behalf of government agencies, include services for: 1) assessment of assets and liabilities, accounting and internal control systems; 2) testing of accounting staff. To services compatible with the conduct of a mandatory audit at an economic entity, checks based on the criteria for the activity of an economic entity services include: 1) setting up accounting; 2) improving record keeping and reporting; 3) control of accrual and payment of taxes and other obligatory payments; 4) analysis of economic activity; 5) holding seminars, professional development and training of personnel; 6) advising on financial, tax, banking and other legislation; 7) expert service, etc. << Back: Types and classification of audit >> Forward: The structure and functions of the bodies regulating the audit activity We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Theory and methodology of education. Crib See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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