What does an audit firm do? What is an audit firm? And how to open it? What does an audit company do?

Any company needs independent monitoring of the reliability of its accounting data. Such verification can be carried out by an independent expert from the organization providing such a service.

An audit firm, among other things, can help restore and maintain accounting records. Its specialists, auditors, will monitor the financial activities of the client company, advise on legal and financial issues, as well as others directly related to its activities.

Requirements for professionals

There is an audit law that places special requirements on people who want to engage in auditing:

• The audit firm is obliged to engage only in this activity and nothing else.
• It is necessary to have a qualification certificate giving the right to engage in auditing. It can be obtained by a person with a higher legal or economic education who has passed the necessary qualifying exams. You also need to have at least three years of work experience as a lawyer, accountant, economist or financier.
• For the legality of actions, the company must be included in the register of audit firms. It can work even if there is only one auditor with a certificate on its staff, but he must be its director. No license is required for such activities.
• An auditor does not have the right to carry out an audit at an enterprise if he is its employee, is related to its manager, or has property interests in it.

Features of work

It often happens that some errors in accounting or tax accounting can only be seen with a fresh look, that is, from the outside. This is where audit services can help: even small tips from a professional will make it possible to understand everything and give the company an impetus for development.

However, such error detection is just a side activity of the audit, when the main task is different. It is designed to analyze the data obtained and give useful recommendations for reporting and improving the work of accounting.

As for the tax audit, it will help assess the compliance of the organization’s existing tax accounting with the legislative one. This will make sure that taxes are calculated and paid correctly, and there is no risk of problems with the tax authorities and the possibility of them imposing a large fine.

How to choose the right audit company?

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.

Providing consulting on accounting and control of financial activities, during economic and financial audits, on management through the accounting system, etc.; 2) giving, on the basis of an audit, an official conclusion on the reliability of the financial report of the corporation and the state of accounting in it.

Large legal dictionary. - M.: Infra-M. A. Ya. Sukharev, V. E. Krutskikh, A. Ya. Sukharev. 2003 .

See what "AUDIT FIRM" is in other dictionaries:

Audit firm- see Auditing activities (audit) ... Encyclopedia of Law

AUDIT FIRM- 1) a company providing consulting on accounting and control of financial activities during economic and financial audits; for management through an accounting system, etc.; 2) a specialized organization that carries out... ... Legal encyclopedia

An independent commercial organization engaged in studying the financial activities of companies. The results of the audit control are published in the annual report of the audited bodies with their official balance sheets and profit and loss accounts. Except… … Financial Dictionary

AUDIT FIRM- (English audit company) is a commercial organization that conducts exclusively auditing activities and has received a license to carry it out in the prescribed manner. Auditing activities in Russia can only be carried out with a license.… …

audit firm- 1) a company providing consulting on accounting and control of financial activities, when conducting economic and financial audits, on management through an accounting system, etc.; 2) a company that provides official... ... Large legal dictionary

1) a company providing consulting on accounting and control of financial activities during economic and financial audits, management through an accounting system, etc.; 2) a specialized organization that carries out... ...

AUDIT FIRM- AUDITING FIRM… Legal encyclopedia

Usually a commercial organization that conducts exclusively auditing activities and has received a license to carry out this activity in the prescribed manner. An audit organization is sometimes a legal or natural person that carries out... ... Financial Dictionary

AUDIT SAMPLE- (English audit sampling) – a method of conducting an audit in which the auditor checks the accounting documentation of an economic entity not in a continuous manner, but selectively, following the requirements accordingly. rules (standard)… … Financial and credit encyclopedic dictionary

- (see AUDIT FIRM) ... Encyclopedic Dictionary of Economics and Law

An auditor is a specialist who checks the financial and tax statements of companies, evaluates the financial efficiency of its work and gives management recommendations and advice on correcting identified errors. In fact, the position of an auditor is akin to the position of an auditor, but there is still a difference - the auditor is an independent expert, often an entrepreneur who provides companies with documentation verification services. The auditor's specialty is considered one of the most promising professions, since this type of personnel is always at a premium.

Places of work

Auditors are key specialists of numerous auditing firms that cooperate with all more or less large companies that provide annual tax and financial reports to government agencies. Auditors can obtain a license and engage in private practice - this is also a fairly common and popular way of working.

In addition, many companies prefer to employ a so-called internal auditor - a specialist who checks financial documentation and all types of reporting in this particular company.

History of the profession

Even in Tsarist Russia there were auditors, but at that time such a position meant a lawyer or secretary in the military judicial system. In the form in which we know them now, these specialists appeared relatively recently - the audit service was formed in Russia in 1991.

Auditor's responsibilities

The main job responsibilities of an auditor are as follows:

• Conducting audits. Drawing up reports and conclusions based on their results, consulting clients.
• Checking the accuracy of the company's financial and tax documentation (primary documents, tax and accounting reports, etc.).
• Assessing the effectiveness and internal control systems of financial and economic activities. Development of recommendations for improving business processes.
• Assessment of proposed financial transactions, their effectiveness and degree of risk.
• Providing company management with advice and practical assistance in financial management and business management.

Often the list of what the auditor does can be expanded to include the following items:

• Monitoring changes in legislation. Improving accounting and tax accounting in the company.
• Control of company costs by region.
• Monitoring the performance of the company's sales representatives.
• Identification and assessment of risks of the company’s activities, recommendations for their reduction.

Requirements for the auditor

Employers have the following requirements for the auditor:

• Higher economic education.
• Knowledge of audit methodology and international standards for auditor activities.
• Knowledge of the regulatory framework and principles of tax, accounting and management accounting.
• Good knowledge of 1C, confident PC skills.
• Experience as an accountant or auditor.

Sometimes there are also additional requirements for applicants who want to become an auditor in a particular company:

• Availability of an auditor certificate.
• Knowledge of English at the Upper Intermediate level.
• Willingness to travel.

Some employers set age restrictions - they usually require employees aged 27-45 years.

Auditor resume sample

How to become an auditor

The functions of an auditor can be successfully performed by a person with a higher economic education; ideally, auditor skills are successfully mastered by graduates of the specialty “Accounting, Analysis and Audit”.

Auditor salary

The auditor’s salary depends on the specialist’s level of employment, the region of residence, as well as the specifics of his activity (internal or independent auditor) - the amounts range from 40,000 to 130,000 rubles. At the same time, the average salary of an auditor is, as a rule, 50,000 rubles.

Where to get training

In addition to higher education, there are a number of short-term training on the market, usually lasting from a week to a year.

Modern Scientific and Technical Academy (SNTA) and a number of its courses in the direction of "

Almost all managers of large companies know that well-functioning accounting and tax accounting is important for business. In order for a business to develop and become more successful, it is necessary to have as detailed information as possible about the financial activities of the company or enterprise. Therefore, many managers need an audit of the company, which will show the correspondence between the documented transactions and the real situation. There are companies that are required by law to undergo an audit once a year.

In such cases, managers can contact either an independent auditor or an audit firm. An audit firm is an organization, a legal entity that has the right to conduct audits with the subsequent issuance of an opinion at the end of the audit, both positive and negative, with recommendations on how to eliminate errors. An audit firm can also provide paralytic audit services. For example, assistance in taxation, conducting tax audits, restoration and further maintenance of financial accounting for the company.

Audit firms can be formed on the basis of different forms of ownership, including 100% state ownership. The headquarters of an audit firm can be filled with employees who are not auditors, but no more than 28%. The head of the company must only be a certified auditor. Based on the laws of the Russian Federation, the headquarters must include at least 5 auditors who are citizens of the Russian Federation and permanently reside on its territory.

Based on the nature of the services provided, audit firms can be divided into two categories:
- universal - have the right to perform several types of audits and engage in various types of work;
- specialized - have a narrow range of work.

The effective work of an audit firm depends on the organization of its personnel structure. Not all specialists should be involved in audits of firms; each audit firm should have a “think tank” responsible for the prospects for the audit firm’s work. The technical equipment of the audit firm, the availability of a PC, and the availability of information, legal and software are also important.

An audit firm receives the right to provide audits from the moment it is included in the Register of audit firms and auditors. This is confirmed by a certificate of a certain type issued to the company. The register is an electronic database that keeps records of all audit firms and auditors who are authorized to conduct an audit.

Rights of audit firms:
- at its discretion, determine the forms and methods of conducting the inspection,
- receive the necessary information to verify or confirm facts,
- compare the availability of property, money and other material assets with documentation,
- include specialists from various fields in the inspection on contractual terms.

During the inspection, adhere to the laws,
- carry out high-quality inspections and other audit-related services,
- report any deficiencies and errors found in the company’s accounting,
- keep all information received confidential,
- be responsible to the customer for violation of the terms of the contract,
- submit a report to the Audit Chamber in a timely manner.

Responsibility of the audit firm.
The responsibility of the audit firm is specified by the Statute, the agreement with the audit client, as well as contracts concluded between employees and the audit firm itself. For poor performance of its duties, the audit firm bears material and civil liability. All controversial issues are resolved within the framework of the law and agreement.

Before starting cooperation with an audit firm, make sure that this company operates legally, whether it is in the Register of Audit Firms, then just draw up an agreement for the provision of audit services. After signing the contract and determining the type of services provided, the audit firm will provide several auditors to work for the audited company. In turn, the auditors will draw up an audit plan and program, which will indicate the angles for conducting the documentation audit and what tools they will use. You will need to provide all documentation, all reporting forms, documents confirming the inventory, if one was carried out, and provide all possible assistance during the inspection.

Cost of audit services.
The cost of audit services provided by individual audit firms depends on the size of the enterprise, its form and scope of activity, the state of the company’s accounting department and what services it needs.
Nowadays the most popular types of verification are:
- special audit, that is, checking certain issues that are of interest to the management of the company,
- problem audit, carried out when there is a change in the management of an organization, sale of a company, etc.,
- express, partial audit of financial and economic activities,
- consulting, advising firms on various issues.

The average cost of additional services is approximately 1,500 rubles. per hour of work.
if anything, send it for revision.