Individual auditor. Can an individual auditor carry out statutory audits Individual auditor

Are you choosing a reliable partner for auditing your company? GC "Audit A" provides all types of audit services at an expert level and is pleased to offer cooperation.

The success of any enterprise is the people who participate in it. Our audit company has managed to form a great team of professionals: auditors, accountants, lawyers, tax consultants. Therefore, the scope of our activities is wide and includes all services provided by an audit firm.

A satisfied client is our main operating principle. Customer satisfaction consists of the quality of audit services provided, strict adherence to deadlines, and the auditor’s understanding of the client’s tasks. Therefore, we will carefully agree with you on the goals, objects and timing of the audit, the responsibility of the auditor, possible audit risks, and other necessary components.

You can order any auditing and accounting services from Audit A Group:

• Mandatory audit with the issuance of an opinion on the reliability of the financial statements of organizations of various forms of ownership and industry affiliation.
• Initiative audit by order of the company.
• Services compatible with the audit: analysis of the financial situation and business activities of the company, accounting, assessment of investment projects, consulting audit services, personnel training and others.
• Audit services incompatible with mandatory audit: preparation of financial statements and tax returns, maintenance and restoration of accounting.

In times of crisis, the demand for the services of audit companies increases. After all, only an effective business, without serious organizational, financial, personnel and management problems, has the prospect of staying afloat and developing. Our audit organization offers audit services for key transactions for your business (leasing, import, foreign exchange, credit and others), costs or individual economic projects.

The quality of the audit services provided by our company is confirmed by reviews and recommendations from clients who cooperate with us on an ongoing basis or who ordered an audit one-time. GC "Audit A" is a member of the Russian Union of Auditors and successfully passes audits conducted by the SRO. The level of our professional activities, compliance with auditing standards and legal requirements are rated with the highest score.

In addition, all projects of our company, incl. The quality of services provided is monitored by an internal auditor. Business reputation is very important to us - Audit A Group of Companies has insured its professional liability for 30 million rubles. at OJSC AlfaStrakhovanie.

GC "Audit A" provides in Moscow and Moscow region. We invite organizations of all sectors of the economy and business scales to cooperate. We guarantee a highly professional audit and an individual approach to solving the specific problems of your business.

Auditor- a specialist involved in auditing (verification of documents, financial and tax reporting) and consulting activities related to the adjustment of accounting. The profession is suitable for those who are interested in economics (see choosing a profession based on interest in school subjects).

According to the legislation of the Russian Federation (Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”), the auditor (from Lat. auditor listener) - an individual who has received a qualification certificate as an auditor and is a member of one of the self-regulatory organizations of auditors. The auditor profession is labor-intensive, complex and at the same time interesting. It requires constant professional development and possession 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 public auditors. The former work in the interests of the company being audited. They, as a rule, check financial statements for errors and inconsistencies and give advice. An auditor in the public service checks the accounting and tax reporting of an organization for the legality of transactions, the absence of fraud in the preparation of contracts and the provision of reports, and the legality of income and expense channels. The main goals 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 violations of tax laws.

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.

Auditor's responsibilities:

• field visit to a company where it is necessary to conduct an audit;
• checking the financial and economic activities of the organization;
• audit of accounting documents, books, reports;
• making a conclusion, drawing up a report on the work done;
• consultation on issues of 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 specifics of preparing financial documentation;
• ability to identify errors and violations (be able to distinguish intentional from unintentional errors);
• ability to quickly understand the production process of the company being audited;
• knowledge of a foreign language (for working in a prestigious company);
• knowledge of Word, Excel, as well as skills in working with 1C, Garant or Consultant Plus.

Also in accordance with the Code of Ethics for Auditors dated May 31, 2007. The basic principles of conduct for auditors include:

• honesty;
• objectivity;
• professional competence;
• due care;
• confidentiality and professional behavior.

Auditor training

To become a professional auditor, you must complete special courses, as well as regularly take advanced training courses.

In this course, you can obtain the profession of an auditor remotely in 3-6 months. Diploma of professional retraining established by the state. Training in a completely distance learning format. The largest educational institution of additional professional education. education in Russia.

Personal qualities

• responsibility;
• attentiveness;
• accuracy;
• integrity;
• mobility;
• communication skills;
• flexibility;
• attention to detail and numbers;
• Analytical mind;
• good memory;
• stability of attention, emotional-volitional stability.

Cons of the profession

• frequent business trips;
• irregular working hours;
• Difficult job placement without work experience;
• the need to process large amounts of information in a short time;
• no room for error (if a violation is missed and then discovered during a tax audit, the audited company will pay a fine and the audit firm will lose its reputation);
• vagueness and frequent adjustments of laws and legal documents.

Pros of the profession

• stable demand for professional auditors;
• high salaries for auditors.

Place of work

• audit companies;
• state tax service;
• financial and economic divisions of various companies.

Salary and career

Salary as of December 19, 2019

Russia 25000—90000 ₽

Moscow 40000—150000 ₽

Auditing activities are permitted by the presence of an auditor qualification certificate issued by the Moscow Audit Chamber. According to the law, in order to obtain it the following requirements must be met:

• the applicant has passed the qualifying exam;
• by the day the results of the qualification exam are announced, the applicant has at least three years of work experience related to auditing activities or maintaining accounting records and preparing accounting (financial) statements, while at least two of the last three years of the specified work experience must be working in audit organization;
• no more than one year has passed from the date the Unified Certification Commission made the decision on the applicant to pass the qualification exam until the day the Moscow Audit Chamber received the application for a certificate from the applicant.

In small Russian companies, 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 vertical career development options for an auditor: auditor, senior auditor, audit manager. Horizontal movement looks like a transition from Russian audit firms to international ones or a transition to non-audit firms to the position of internal auditor.

Participation of an individual auditor in audits as a subcontractor. Activities of an individual auditor. Instructions for filling out Form 2-Audit.

Question: An individual auditor participates in audits as a subcontractor. An agreement between an individual auditor and an audit company is concluded for consulting services. An audit report based on the results of the audit is issued to the customer by the audit company. 1. In which line of the “2-Audit” form should an individual auditor reflect the specified services? 2. Is the work of an individual auditor under such contracts considered participation in auditing activities?

Answer: Law No. 307-FZ does not provide for subcontracting relationships in audit activities. Involving a subcontractor in an audit is a violation of the Law.

If an individual auditor wishes to work for an audit company, he can enter into an employment contract with it. In this case, the audit report will be issued by the audit organization, and the auditor will only participate in the audits.

The status of an individual auditor who does not have an employment relationship with an audit organization implies the independent issuance of an audit report.

Instructions for filling out form 2-audit are posted on the official website of the Ministry of Finance of Russia at www.minfin.ru in the heading “Audit activities - General information - Activities of audit organizations and individual auditors - Reporting of audit organizations and individual auditors.”

Rationale

What you can’t agree on with auditors

The Federal Treasury annually conducts external quality control of audit firms. Based on the results of inspections for 2017, the Treasury identified nine typical violations.

On first place - provision of services not related to auditing and other related services. Part 6 of Article 1 of the Federal Law of December 30. 2008 No. 307-FZ “On Auditing Activities” prohibits audit organizations and individual auditors from engaging in any other business activity other than the provision of auditing and other audit-related services.

Second place - violation of the confidentiality of information constituting an audit secret. Despite the requirements of Part 3 of Article 9 of the Law on Auditing, auditors did not obtain prior written consent from the person to whom they provided services to provide access to such information to third parties providing auxiliary services to the audit organization.

Third place - the use of subcontractors during the audit.

Fourth place - non-compliance of the quality control system with new auditing standards, in particular International Quality Control Standard 1 “Quality control in audit organizations conducting audits and reviews of financial statements, as well as performing other assurance and related services engagements.” The offending auditors did not make changes to their quality control system after the entry into force of international auditing standards on January 1, 2017.

On fifth place - an assessment of the organization's ability to continue its activities as a going concern. Contrary to the requirements, the auditors did not perform additional audit procedures to ensure that there is no material uncertainty associated with events or conditions that may cast significant doubt on the company's ability to continue as a going concern.

On sixth place - claims to the auditor's report. The auditors violated ISA 701, Communicating Key Audit Matters in the Auditor's Report, by failing to include a Key Audit Matters section in the auditor's report.

Seventh place—definition and application of materiality levels. Contrary to the requirements of ISA 320, Materiality in Planning and Performing the Audit, the auditors did not review the materiality levels applicable to particular types of transactions, account balances or disclosures, and did not review materiality for the financial statements as a whole or for specific types of financial statements. transactions, account balances or disclosures.

Eighth place - audit reports on the reliability of financial (accounting) statements of insurance organizations. The auditors violated the legislation of the Russian Federation by not including a section on compliance with the requirements of financial stability and solvency in the audit reports on the annual reports of insurers.

On ninth place - the absence of an auditor's report on the reliability of the reporting of significant components of the Group. The auditors did not take into account the provisions of ISA 500 “Audit Evidence” and did not obtain adequate audit evidence of the reliability of the statements of significant components of the Group before completing the audit of the Group and issuing an auditor’s report on the reliability of the consolidated statements.

For more information about what legislation the auditors violated in 2017, see the link.

Letter of the Ministry of Finance of Russia dated January 23, 2018 No. 07-04-24/3371

“The Department for Regulation of Accounting, Financial Reporting and Auditing Activities reminds that in accordance with the order of Rosstat dated November 23, 2016 No. 740 “On approval of statistical tools for the organization of statistical monitoring of audit activities by the Ministry of Finance of Russia,” audit organizations and individual auditors must provide Ministry of Finance of Russia information on audit activities for 2017 (form No. 2-audit) no later than March 1, 2018.

Auditing organizations and individual auditors can provide the Ministry of Finance of Russia with Information on auditing activities (Form No. 2-audit) in electronic form. This service is implemented in the “Auditor’s Personal Account” section of the “Audit Activities” section on the official website of the Russian Ministry of Finance on the Internet (www.minfin.ru) by filling out an electronic form online. The information required by the user of the specified service is posted on the official website of the Ministry of Finance of Russia in the section “Auditing activities - General information - Activities of audit organizations and individual auditors - Reporting of audit organizations and individual auditors.”

4) management consulting related to financial and economic activities, including on issues of reorganization of organizations or their privatization;

5) legal assistance in areas related to auditing activities, including consultations on legal issues, representation of the interests of the principal in civil and administrative proceedings, in tax and customs legal relations, in state authorities and local governments;

6) automation of accounting and implementation of information technologies;

7) assessment activities;

8) development and analysis of investment projects, drawing up business plans;

9) conducting research and experimental work in areas related to auditing activities and disseminating their results, including on paper and electronic media;

10) training in areas related to auditing activities.

8. An audit of the accounting (financial) statements of the audited entity, whose accounting and financial documentation contains information constituting a state secret, is carried out in accordance with the legislation of the Russian Federation.

Article 4. Auditor

1. An auditor is an individual who has received a qualification certificate as an auditor and is a member of one of the self-regulatory organizations of auditors.

2. An individual is recognized as an auditor from the date of entering information about him into the register of auditors and audit organizations.

3. An auditor who is an employee of an audit organization on the basis of an employment contract between him and the audit organization has the right to participate in the implementation of audit activities by the audit organization, as well as in the provision of other services provided for.

4. An individual auditor has the right to carry out auditing activities, as well as provide other services in accordance with Article 1 of this Federal Law, unless otherwise provided by this Federal Law.”

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

Auditing activities in the Russian Federation are regulated by Federal Law No. 307-FZ. In accordance with the Law, along with audit organizations, the Individual Auditor also has the right to engage in independent audit activities.

An individual auditor is a certified auditor registered as an individual entrepreneur .

The most obvious advantage of an Individual auditor over an audit company is the cost of services,which is always lower cost of audit company servicesby 15-20 percent . In order to conduct an audit, you just need to fill out the application below, or just call or write to us.

An individual auditor has the same rights and responsibilities as an audit company, providing audit services for organizations and individual entrepreneurs. An audit report issued by an Individual Auditor has the same legal status as an audit report of an audit company. ProfessionalThe liability of the Individual auditor is insured. To obtain the right to provide audit services, an Individual Auditor must have the appropriate knowledge and skills and be a member of one of the self-regulatory organizations of auditors (SROs) certified by the Ministry of Finance of the Russian Federation.

Individual auditor BYCHKOV Andrey Gennadievich is a member of the SRO "Russian Union of Auditors", registration number 21703038006.The details of the Individual Auditor are posted in relevant section on the website of the Ministry of Finance of the Russian Federation.

An individual auditor, in addition to the direct audit with the issuance of an audit report, has the right to provide the customer with such related services as:

Setting up and maintaining accounting records, reporting, accounting consulting;

Tax consulting, tax accounting, preparation of tax returns;

Management consulting, including those related to the organization of the company’s document flow;

Legal advice in areas directly related to accounting and tax accounting, including analysis of business contracts for tax risks;

Setting tasks for automating the customer’s accounting;

Other similar services.

A private auditor is in demand when there is a need to organize individual financial accounting for a client, optimize costs, identify errors and risks for their further elimination.

The assignment for audit services is always formulated by the customer, therefore, in addition to the main types of audit, it is also possible to provide additional services agreed with the customer.

Both one-time consultations and the conclusion of long-term contracts for auditing, financial consulting and accounting are available to the customer. The minimum term of the contract for accounting and/or financial consulting is one quarter, the contract for audit services is one year.

We always try to offer the customer the best prices that ensure financial stability for any client, because... a stable client is a long-term partner.

Cost of services of an individual auditor:

* - service only for clients with whom a long-term contract for accounting has been concluded

** - The audit agreement is concluded for a period of one year, equal quarterly (monthly) payments

Audits have long become not just a common attribute of the activities of both commercial and non-profit organizations. Some types of audits, such as proactive internal audits, are conducted at the discretion of management. For targeted voluntary audits, both company employees, third-party audit organizations, and individual auditors can be involved.

Mandatory audits must be carried out annually, regardless of the desire or unwillingness of management. This article will discuss who has the right to conduct a mandatory audit and what requirements are put forward to auditors.

Who can conduct an audit?

Auditors come in three varieties. And their powers differ, as does the cost of the services they provide.

The most economical type of audit is an in-house audit of the company’s employees. An audit commission is recruited from their composition, approved by order of the head. The advantages of such an audit are, firstly, savings on the services of third-party auditors, and secondly, the organization’s employees are aware of the intricacies and features of the activities carried out at the enterprise, they know where the weak points are, and also where what documents can be found, what 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 mandatory audit; the quality of such an audit is lower than that of an audit conducted by professionals who do this constantly and have up-to-date information on changes in legislation.

The second type of auditor, the audit company, does not have these shortcomings. This is a legal entity that professionally provides services for various types of audits. These people know exactly what needs to be done and in what order, what regulations to follow, and what norms to apply to what forms of activity. Auditing commercial organizations are engaged not only in industry, initiative audits and related services, but also have the legal right to conduct mandatory audits. Naturally, provided that this audit firm is a member of an SRO: a self-regulatory audit organization. You can check whether the audit 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 fairly high prices for the services provided. Obviously: the higher the quality, the higher the prices.

If the amount of audit work to be done is not too large, the statutory audit can also be entrusted to an individual auditor (this is stated in the Law “On Auditing” No. 307 of 2010), but there are a number of restrictions. What is hidden behind the concept of “individual auditor”? This is an individual who has the status of an entrepreneur, has passed a qualification commission and received a certificate allowing him to provide audit services. But in order for such an auditor to conduct an audit, he, like audit firms, must have membership in an SRO.

So, according to Russian legislation, individual auditors can conduct mandatory audits in all companies, except those included in the following list:

• companies providing credit or insurance services
• NPF (non-state pension funds)
• enterprises owned by the state
• enterprises whose shares are traded on a securities exchange
• companies in which at least a quarter of the authorized capital belongs to the state
• companies preparing consolidated statements

By the way, as for state corporations and organizations with a state share of at least 25% in their authorized capital. The fact is that before concluding an agreement 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 that is a member of the SRO wins the competition will a contract be concluded with them.

And finally, let us remind you that a mandatory audit cannot be carried out by persons who are the founders of the company being audited, as well as their close relatives, as is the case if the company being audited is the founder of an audit firm.