Audit. Rights and responsibilities of auditors (most important)

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Audit. Rights and responsibilities of auditors (most important)

Lecture notes, cheat sheets

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6. RIGHTS AND OBLIGATIONS OF AUDITORS

Auditing activity is an entrepreneurial activity and is regulated by civil law. Accordingly, as a general rule, the main documents defining the rights and obligations of auditors will be the Civil Code of the Russian Federation, the Law "On Auditing", as well as agreements with specific organizations that the auditor (audit firm) concludes with the audited entities.

Rights and responsibilities of the auditor.

1) Independently determine the forms and methods of conducting an audit.

2) Check in full the documentation related to the financial and economic activities of the audited entity, as well as the actual availability of any property included in this documentation.

3) Obtain from officials of the audited entity clarifications in oral and written forms on issues that have arisen during the audit.

4) Refuse to conduct an audit or express your opinion on the reliability of the financial (accounting) statements in the audit report in the following cases:

a) non-submission by the audited entity of all necessary documentation;

b) identification during the audit of circumstances that have or may have a significant impact on the opinion of the audit organization or individual auditor on the degree of reliability of the financial (accounting) statements of the audited entity.

5) Exercise other rights arising from the essence of legal relations defined by the contract for the provision of audit services, and not contradicting the legislation of the Russian Federation and this Federal Law.

6) Carry out an audit in accordance with the legislation of the Russian Federation and this Federal Law.

7) Provide, at the request of the audited entity, the necessary information about the requirements of the legislation of the Russian Federation regarding the conduct of an audit, as well as about the regulatory acts of the Russian Federation, on which the comments and conclusions of the audit organization or individual auditor are based.

8) Within the period established by the contract for the provision of audit services, transfer the audit report to the audited entity and (or) the person who entered into the contract for the provision of audit services.

9) Ensure the safety of documents received and compiled during the audit, not to disclose their content without the consent of the audited entity and (or) the person who has concluded the contract for the provision of audit services, except as otherwise provided by the legislation of the Russian Federation.

10) Fulfill other obligations arising from the essence of legal relations defined by the contract for the provision of audit services, and not contradicting the legislation of the Russian Federation.

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