Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
89. Audit activity and its regulation
In Russia, audit activity is regulated by the state.
Licensing of audit activity is carried out in accordance with the Federal Law "On Licensing Certain Types of Activities".
The main functions of the authorized body for state regulation of audit activities are:
1) publication, within its competence, of regulatory legal acts regulating audit activities;
2) organization, in accordance with the procedure established by the legislation of the Russian Federation, of a system for attestation, training and advanced training of auditors in the Russian Federation, licensing of auditing activities;
3) organization of a system of supervision over compliance by audit organizations and individual auditors with licensed requirements and conditions;
4) control over compliance by audit organizations and individual auditors with federal auditing standards;
5) maintenance of state registers of certified auditors, audit organizations, individual auditors;
6) accreditation of professional audit associations.
Audit activities is an entrepreneurial activity. Auditing services are provided by audit organizations and individual auditors. They are prohibited from engaging in other business activities, except for auditing.
Individual auditor - an auditor who has a license to carry out auditing activities and practices as an individual entrepreneur, but is an employee of an audit firm.
Auditors - individuals who have a qualification certificate of an auditor. At least 50% of the staff should be citizens of the Russian Federation permanently residing in the territory of the Russian Federation, if the head of the audit organization is a foreign citizen - at least 75%. The staff of the audit organization must consist of at least five auditors.
Attestation for the right to carry out auditing activities - checking the qualifications of individuals wishing to engage in auditing activities. It is carried out in the form of a qualification exam with the issuance of an auditor's qualification certificate, which is issued without limitation of validity.
Requirements for obtaining an auditor's qualification certificate:
1) the presence of a document on higher economic and (or) legal education received in Russian institutions of higher professional education with state accreditation, or a foreign document on education equivalent to a Russian document on higher education;
2) work experience in the economic (legal) specialty for at least three years.
The decision to annul the auditor's qualification certificate is made by the authorized federal body.
Failure by an audit firm or individual auditors to provide the required documentation or failure to conduct an external audit quality review is grounds for license revocation.
All participants in the audit activity bear criminal, administrative and civil liability for violation of the legislation of the Russian Federation on audit. The auditor is liable to third parties - users of financial statements - regardless of the existence of an agreement with them.
Author: Kabkova E.N.
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