Provision of audit services. Individual auditor Required professional skills and knowledge
Auditor- a specialist engaged in auditing (checking documents, financial and tax reporting) and consulting activities related to adjustment accounting. The profession is suitable for those who are interested in economics (see choice of profession for interest in school subjects).
According to the legislation of the Russian Federation (Federal Law of December 30, 2008 No. 307-FZ “On audit activity”) Auditor (from lat. auditor listening) - individual who has received an auditor's qualification certificate and is a member of one of the self-regulatory organizations of auditors. The profession of an auditor is laborious, complex and interesting at the same time. It requires constant professional development and mastery of a large amount of information. But at the same time, this profession is traditionally one of the most paid and prestigious.
There are private and government auditors. The former work in the interests of the audited company. They, as a rule, check financial statements for errors and inconsistencies, and give advice. Auditor located at public service, checks accounting and tax reporting organizations for the legality of the transactions being carried out, the absence of fraud in the preparation of contracts and the provision of reports, the legality of the channels of income and expenses. The main objectives of a tax audit are to determine the correctness of the calculation of the amount of taxes payable and to prevent possible claims and penalties related to violation of the legislation on taxes and fees.
Audit can be both internal and external. Internal is typical for large organizations with branches. External - for small companies that attract specialists from audit firms.
Responsibilities of the auditor:
- on-site visits to the company where it is necessary to conduct an audit;
- checking the financial and economic activities of the organization;
- revision accounting documents, books, reporting;
- making an opinion, drawing up a report on the work done;
- advice on setting up accounting, the state of financial and tax reporting.
Required professional skills and knowledge
- knowledge in the field of economics, finance;
- impeccable knowledge of financial legislation;
- knowledge of the peculiarities of drawing up financial documentation;
- the ability to identify errors and violations (to be able to distinguish intentional errors from unintentional ones);
- the ability to quickly delve into the production process of the audited company;
- knowledge of a foreign language (to work in a prestigious company);
- knowledge of Word, Excel programs, as well as skills in working with 1C, Garant or Consultant plus.
Also, according to the Code of Ethics of Auditors from 31.05.2007. the basic principles of auditor behavior include:
- honesty;
- objectivity;
- professional competence;
- due diligence;
- confidentiality and professionalism of behavior.
Auditor training
To become a professional auditor, you need to complete special courses, as well as regularly take refresher courses.
On this course, you can get the profession of an auditor remotely in 3-6 months. Diploma of professional retraining the sample established by the state. Fully distance learning. The largest educational institution additional prof. education in Russia.
Personal qualities
- responsibility;
- attentiveness;
- accuracy;
- adherence to principles;
- mobility;
- sociability;
- flexibility;
- attentiveness to details, numbers;
- Analytical mind;
- good memory;
- stability of attention, emotional and volitional stability.
Cons of the profession
- frequent business trips;
- irregular working hours;
- difficult employment without work experience;
- the need to process large amounts of information in a short time;
- lack of room for error (if the violation is missed, and then discovered when tax audit, the audited company will pay a fine, and the audit firm will lose its reputation);
- vagueness and frequent adjustments to laws and legal documents.
Pros of the profession
- stable demand for professional auditors;
- high salaries of auditors.
Place of work
- audit companies;
- state tax service;
- financial and economic divisions of various companies.
Salary and career
Salary as of 12/19/2019
Russia 25000-90000 ₽
Moscow 40,000—150,000 ₽
Auditing activity is permitted by the presence qualification certificate auditor issued by the Moscow Audit Chamber. According to the legislation, in order to receive it, the following requirements must be met:
- the applicant has passed the qualifying exam;
- by the day of the announcement of the results of the qualification exam, the applicant has a work experience related to the implementation of audit activities or accounting and preparation of accounting (financial) statements, at least three years, while at least two of the last three years of the specified work experience must fall on work in audit organization;
- no more than one year has passed from the day the Unified Attestation Commission made a decision on the applicant to pass the qualification exam until the day the Moscow Audit Chamber received an application for a certificate from the applicant.
In small Russian firms, the salary and career growth of an internal auditor depend on the size of the company and range from 40,000 to 60,000 rubles, in a large company up to 1,500,000 rubles.
Possible career development option for a vertical auditor: auditor, senior auditor, audit manager. Moving horizontally looks like a transition from Russian audit firms to international ones, or as a transition to non-audit firms as an internal auditor.
Auditing has long become more than a common feature of both commercial and non-profit organizations. Some types of audits, such as proactive internal audits, are conducted at the request of management. For targeted voluntary audits, both company employees, third-party audit organizations, and individual auditors can be involved.
The statutory audit has to be carried out annually, regardless of the willingness or unwillingness of the management. This article will discuss who has the right to conduct a statutory audit, what requirements are put forward to auditors.
Who can audit?
There are three types of auditors. And their powers differ, however, as well as the cost of the services they provide.
The most economical type of audit is a self-auditing of the company's employees. From their composition, an audit commission is recruited, approved by the order of the head. The advantages of such a check are, firstly, savings on the services of third-party auditors, and secondly, the organization's employees are aware of the intricacies and peculiarities of the activities carried out at the enterprise, they know where there are weak points, as well as where which documents can be found, that significantly speeds up the process. The disadvantages of this type of auditor are the following: the internal commission does not have the right to conduct a statutory audit, the quality of such an audit is lower than that of an audit conducted by professionals who are constantly engaged in this and have fresh information on changes in legislation.
The auditor of the second type, the audit company, is devoid of these shortcomings. This is entity, at a professional level, providing services for various types of audit. These people know exactly what to do and in what sequence, what regulations to be guided, to what forms of activity what norms to apply. Commercial auditing organizations are engaged not only in industry, proactive audits and related services, but also have legal right to carry out mandatory checks. Naturally, provided that the audit firm is a member of the SRO: a self-regulatory audit organization. You can check whether the auditing company you have chosen is a member of the SRO in the register of auditors on the official website of the Ministry of Finance. The only drawback when choosing an audit firm is the rather high prices for the services provided. Obviously, the higher the quality, the higher the prices.
If the scope of audit work is not too large, the statutory audit can also be entrusted to an individual auditor (this is stated in the Law on Auditing Activity No. 307 of 2010), but there are a number of restrictions. What is hidden behind the term “individual auditor”? This is an individual who has the status of an entrepreneur who has passed the qualification commission and received a certificate that allows him to provide audit services. But for such an auditor to be able to conduct an audit, he, like audit firms, must have membership in an SRO.
So, according to Russian legislation, individual auditors can conduct a statutory audit in all companies, except for those included in the following list:
- companies providing credit or insurance services
- NPF (non-state pension funds)
- state-owned enterprises
- companies whose shares are traded on the stock exchange valuable papers
- companies with at least a quarter authorized capital belongs to the state
- companies preparing consolidated financial statements
By the way, with regard to state corporations and organizations that have a state share in the authorized capital of at least 25%. The fact is that before concluding a contract for the provision of services with any auditor, such an organization is obliged to announce an open tender. And only after the auditor or audit company, which is a member of the SRO, wins the competition, a contract will be signed with them.
And finally, we would like to remind that a mandatory audit cannot be carried out by persons who are founders of the audited company, as well as their close relatives, as well as if the audited company is the founder of an audit firm.
Are you choosing a reliable partner to audit your company? GC "Audit A" provides all types of audit services at the expert level and is glad to offer cooperation.
The success of any enterprise is the people who participate in it. Our audit company has managed to form a classy team of professionals: auditors, accountants, lawyers, tax consultants. Therefore, the scope of our activity is wide and includes all services provided by an audit firm.
A satisfied customer is our main principle of work. Customer satisfaction is the result of the quality of the audit services provided, the exact adherence to deadlines, and the auditor's understanding of the client's tasks. Therefore, we will carefully coordinate with you the goals, objects and timing of the audit, the auditor's responsibility, possible audit risks, and other necessary components.
You can order any audit and accounting services from the Group of Companies "Audit A":
- Mandatory audit with the issuance of an opinion on the reliability financial statements organizations of various forms of ownership and industry.
- Proactive audit by order of the company.
- Compatible with audit services: analysis financial situation and business activities of the company, setting up accounting, appraisal of investment projects, consulting audit services, personnel training and others.
- Audit services incompatible with a statutory audit: the formation of financial statements and tax returns, maintenance and restoration of accounting.
During the crisis, the demand for the services of audit companies is growing. After all, only an effective business has the prospect of staying afloat and developing, without serious organizational, financial, personnel and managerial problems. Our audit organization offers services for the audit of key operations for your business (leasing, import, foreign exchange, credit and others), cost or individual economic projects.
The quality of the audit services provided by our company is confirmed by the reviews and recommendations of clients who cooperate with us on a regular basis or ordered an audit once. GK "Audit A" is a member of the Russian Union of Auditors, it successfully passes inspections conducted by the SRO. The level of our professional activity, compliance with audit standards and legal requirements were rated with the highest score.
In addition, all projects of our company, incl. the quality of the services provided is monitored by an internal auditor. Business reputation is very important for us - Audit A Group of Companies insured its professional liability for 30 million rubles. in OJSC "AlfaStrakhovanie".
GC "Audit A" provides in Moscow and Moscow region... We invite organizations of all sectors of the economy and scale of business to cooperate. We guarantee a highly professional audit and an individual approach to solving specific problems of your business.
1. In 2009, audit activities are carried out on the basis of licenses issued by the Ministry of Finance of Russia as a licensing body in the field of audit activities. In this regard, until January 1, 2010, in accordance with the type of the available auditor's qualification certificate, only individual auditors have the right to carry out auditing activities:
have a license to carry out auditing activities, the validity of which has not expired before January 1, 2009;
having a license to carry out auditing activities, the validity of which expires in the period from January 1, 2009 to January 1, 2010. According to part 1 of Article 23 Federal law in this case, the audit activity can be carried out by an individual auditor without re-issuing a document confirming the existence of a license;
received licenses for auditing in 2009
Before January 1, 2010, the fact that the individual auditor is not a member self-regulatory organization auditors, is not an obstacle to the implementation of such an individual auditor of audit activities.
2. In 2009, licenses for auditing are granted in accordance with the procedure established by the Federal Law "On Licensing certain types activity "and the Regulations on the licensing of auditing activities, approved by the Government Decree Russian Federation dated February 16, 2008 N 80. In this case, the licensing requirements and conditions established by the Regulations on the licensing of audit activities are applied subject to the provisions of the Federal Law.
3. From January 1, 2010, individual auditors who have not joined the self-regulatory organizations of auditors are not entitled to conduct an audit and provide audit-related services.
4. In accordance with Part 1 of Article 23 of the Federal Law, by January 1, 2010, individual auditors are obliged to fulfill the requirement for membership in self-regulatory organizations of auditors established by Part 1 of Article 4 of the Federal Law. It should be noted that in accordance with Part 4 of Article 18 of the Federal Law, an individual auditor can be a member of only one self-regulatory organization of auditors.
5.From January 1, 2009, in accordance with part 2 of article 1, part 4 of article 4 and article 5 of the Federal Law, an individual auditor has the right to carry out audit activities, with the exception of a mandatory audit of the accounting (financial) statements of organizations whose securities are admitted to circulation on bidding stock exchanges and (or) other organizers of trade in the securities market, other credit and insurance organizations, non-governmental pension funds as well as consolidated financial statements.
6. In accordance with Part 3 of Article 8 of the Federal Law, individual auditors are not entitled to carry out actions that entail the emergence of a conflict of interest or create a threat of such a conflict. At the same time, a conflict of interest is understood as a situation in which the interest of an individual auditor can influence his opinion on the reliability of the accounting (financial) statements of the audited entity. Cases of an individual auditor's interest that leads or may lead to a conflict of interest, as well as measures to prevent or resolve a conflict of interest, are established by the Code of Professional Ethics of Auditors (currently - the Code of Ethics of Auditors of Russia, approved by the Council on Auditing Activities under the Ministry of Finance of Russia on May 31 2007).
7. In accordance with
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