Audit. Rights of audit organizations (most important)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Audit. Rights of audit organizations (most important)

Lecture notes, cheat sheets

Table of contents (expand)

8. RIGHTS OF AUDITING ORGANIZATIONS

Accredited professional audit association - a self-regulatory association of auditors, individual auditors, audit organizations, established in accordance with the legislation of the Russian Federation in order to ensure the conditions for the audit activities of its members and protect their interests, operating on a non-commercial basis, establishing internal auditing standards mandatory for its members and professional ethics, carrying out systematic monitoring of their observance, accredited by the authorized federal body.

A professional audit association that satisfies the above requirements and whose members are at least 1000 certified auditors and at least 100 audit organizations is entitled to submit an application for its accreditation to the authorized federal body.

Accredited professional audit associations they have a right:

1) participate in certification for the right to carry out audit activities conducted by the authorized federal body;

2) in accordance with the qualification requirements of the authorized federal body, develop curricula and plans, provide professional training for auditors;

3) independently or on behalf of the authorized federal body, conduct quality checks of the work of audit organizations or individual auditors who are their members;

4) based on the results of the inspections, apply measures of influence to the guilty persons and (or) apply to the authorized federal body with a reasoned petition to impose a penalty on such persons;

5) apply to the authorized federal body for the issuance of auditor qualification certificates to applicants;

6) petition the authorized federal body to suspend and annul the auditor's qualification certificate in respect of its members;

7) apply to the authorized federal body for the issuance, suspension and cancellation of a license in respect of its members;

8) apply to the audit council with proposals on regulation of audit activities;

9) promote the development of the audit profession and improve the efficiency of auditing in the Russian Federation;

10) protect the professional interests of auditors in public authorities of the Russian Federation and constituent entities of the Russian Federation, courts and law enforcement agencies;

11) develop and publish literature and periodicals on audit and related services;

12) represent the interests of auditors in international professional organizations of auditors;

13) perform other functions determined by the authorized federal body.

<< Back: Rights and obligations of the audited subjects

>> Forward: Organization of control over the quality of audits

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Inheritance law. Crib

▪ Russian language and culture of speech. Crib

▪ Civil law. Part II. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

Combination of lanthanum and hydrogen broke the superconductivity record 22.09.2018

A new manifestation of superconductivity resulted in a sharp drop in resistance in lanthanum-hydrogen compounds upon cooling to a certain temperature. The effect manifested itself in compounds of lanthanum and hydrogen compressed at the highest pressure.

Physicists at George Washington University have found that resistance drops at -13 degrees Celsius, the temperature of a cold winter day.

The material became a superconductor at a pressure of 2 million atmospheres, being compressed by two diamonds. Some samples demonstrated superconductivity even at higher temperatures (up to 7 degrees).

Other interesting news:

▪ New tablets

▪ Electric vehicle Toyota ME.WE

▪ Car wash with bacteria

▪ Hybrid crossover BMW Concept XM

▪ Cats watch their owners without even seeing them

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Electronic directories. Article selection

▪ article We will go the other way. Popular expression

▪ article What is the main cause of death after a shipwreck? Detailed answer

▪ ricin article. Legends, cultivation, methods of application

▪ article Light signaling phone calls. Encyclopedia of radio electronics and electrical engineering

▪ article Extraordinary sticks. Focus secret

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews