Additional services of auditors. The concept and ratio of audit and related audit services. The ratio of auditing and other services related to it on Russian legislation

in the course "Accounting Analysis and Audit"

"Types of services related to audit"

Introduction

1. Characteristics of services related to audit

2. Organization and carrying out related services

3. Marketing analysis as a concomitant audit service

Conclusion

Many business decisions have to take in conditions of uncertainty when it is necessary to choose the direction of actions from several possible options, the implementation of which is difficult to predict. If the risks are not taken into account in the economic plan, then they become a source on the one hand, losses, and on the other - profits. One kind of risk reduction in the economic activity of the enterprise is to conduct a competent audit of its economic activity.

The auditor must ensure a high level of confidence that information does not contain significant distortion. According to Glossary, confidence is the expression of the auditor's conviction regarding the accuracy of the approval prepared by one party (usually a subject to the subject) and intended for use by the other party (interested users). Absolute confidence is unattainable due to the inherent methodology for conducting an audit of restrictions and imperfections of accounting and internal control systems.

To achieve the objective of the audit in accordance with the requirements of MSA, professional organizations, regulations and conditions, the agreement is determined by the volume of audit, i.e. Audit procedures that are considered necessary under certain circumstances. The obligation of the auditor is to ensure a sufficient level of confidence that reporting does not contain significant distortion.

Despite the seeming ease of reflection in the accounting of the company's financial results of its activities, a sufficiently large number of errors and violations are revealed during auditors. Errors arise both in the design of various economic operations and reflected in accounting and tax accounting in connection with the differences in the principles of conducting these types of accounting.

In the assortment of works held by many auditing firms, the provision of related services prevails over directly audit (verification) services. In relation to the latter, the seasonal factor plays a significant role, while the fulfillment of the accompanying contractual tasks is distributed more evenly. This is a significant plus from the point of view of the optimization of an audit as entrepreneurial activity.

Paragraphs 5, 6 of Article 1 of the Federal Law of August 7, 2001 No. 119-FZ "On Auditing Audit" establish that auditing organizations and entrepreneurs who carry out their activities without the formation of a legal entity can provide related services to the audit.

Under the associated audit services are understood by the provision of audit organizations and individual auditors of the following services:

1) Staging, restoration and accounting, drawing up financial (accounting) reporting, accounting consulting;

2) tax consulting;

3) analysis of the financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting;

4) management counseling, including the restructuring of organizations;

5) legal consulting, as well as a representative office in the judicial and tax authorities for tax and customs disputes;

6) Automation of accounting and the introduction of information technologies;

7) assessment of property value, assessment of enterprises as property complexes, as well as entrepreneurial risks;

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

9) carrying out marketing research;

10) conducting research and experimental work in the field related to audit activities and the dissemination of their results, including on paper and electronic media;

11) Training in the procedure established by the legislation of the Russian Federation by the procedure for specialists in areas related to audit activities;

12) the provision of other services related to audit activities.

In the Russian standard "Characteristics of related audit services and requirements for them" are considered requirements for services that can provide auditors to economic entities, except audits with the issuance of an audit conclusion.

Recognizing audit services can be classified according to the principle of their compatibility with various types of audit as follows.

To services compatible with the implementation of a mandatory audit from the economic entity on the basis of criteria for the activities of economic entities, in particular, includes services for:

· Conduct an initiative audit;

· Ordering accounting;

· Improving accounting and reporting, monitoring accounting and reporting;

· Control of accrual and pay taxes and other mandatory payments;

· Analysis of economic activities, assessing assets and liabilities, economic and investment projects, economic security, accounting systems and internal control of an economic entity;

· Representing the interests of an economic entity by proxy to third parties;

· Compilation of reporting, calculations for taxation, analysis of economic activities, audit, etc.

Services incompatible with the economic entity of a mandatory audit on the basis of criteria for economic entities include:

· Accounting;

· Restoration of accounting;

· Creating tax declarations;

· Composing accounting reporting.

Actions are services for the creation of documents, the composition of which is established in the contract with an economic entity, before the economic entity not created.

Monitoring services are services for verifying documents for their compliance with the criteria agreed by the audit organization with an economic entity; initiative audit; Control of accounting and reporting; Control of accrual and pay taxes and other mandatory payments.

Information services - services for the preparation of oral and written consultations on various issues: conducting training, seminars, "round tables", information services; Edition of methodical recommendations, etc.

Among the main tendencies of 2008, the audit market can be noted the growth of the market of related services to the audit. Their growth predetermined several factors at once. First, the overall growth of the economy - at the end of the year, GDP received a weight gain of 8.1%. Secondly, many medium enterprises developed dynamically, and this also affected the increase in demand for related services. Thirdly, the "maturity" of the business, the complication of the tasks facing him. This significantly increases demand, for example, to high-quality consulting.

The share of audit services remains smaller compared to consulting and other related services. Such a ratio of audit and consulting is characteristic of the entire Russian audit market, as large audit companies form trends in the market: their share accounts for most of the income in the total volume of the market.

The list of the most popular services related to audit is headed by managerial consulting, IFRS, legal and tax advice.

The need for managerial consulting arises not so much of the financial directors as the managers and business owners. This is due to the fact that there are often no clearly pronounced organizational and financial structures, operational information on the financial condition of the enterprise, including actual tax burden, strategic planning. The need to attract consultants to address issues on business process management, in particular in production (quality management, asset, personnel, automation, etc.).

Modern companies understand the need to increase the economic efficiency of their activities. This implies, firstly, the coming upgrade (technical, technological, scientific, etc.), and secondly, the mandatory quality growth in the level of management. This trend contributes to the demand of the huge amount of services for managerial consulting - from strategic planning, marketing research, streamlining internal structure, document management before creating intra-reported standards.

A variety of IFRS related services are also very in demand. Suite services include transformation of reporting, the development of reporting methodology, the harmonization of the RAS and IFRS, the quick closure (Fast-Close) of the period, the introduction of relevant information systems.

The IFRS audit has ceased to be exotic, which is interesting only to the banking sector and the largest representatives of the business. At the same time, companies became clear to understand that the scope of the IFRS is far beyond accounting and often entails significant changes in the concept of doing business. In turn, it contributes to the expansion of consulting services, including in corporate governance, IT-consulting, assessment of assets.

Currently, auditing activities include two components: Audit itself (mandatory audit) and related audit services. At the same time, the latter in auditing organizations begin to occupy an increasing proportion of the number, types and volumes of services performed.

For the accompanying audit of services from performers, professional competence in the field of economic analysis, taxation, economic law and economy is required.
In accordance with the Law on Audit Activity Under the associated audit services are understood by the services other than the audit of the expression in the established form of independent opinions on organizations of organizations, as well as the following services:

1. statement, restoration and maintenance of accounting, drawing up () reporting, accounting consulting;
2. tax consulting;
3. analysis of the financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting;
4. management consulting, including the restructuring of organizations related to restructuring;
5. legal consulting, as well as a representative office in judicial and tax authorities on tax and customs disputes;
6. automation of accounting and the introduction of information technologies;
7. as property complexes, as well as;
8. development and analysis, drawing up;
9. carrying out;
10. conducting research and experimental work in the field related to audit activities and the dissemination of their results, including on paper and electronic media;
11. training in the procedure established by the legislation of specialists in areas related to audit activities;
12. the provision of other services related to audit activities.

Audit organizations and individual auditors are not entitled to carry out activities that have an emergence with an audited person.

All of the above associated audit services can be conditionally divided into three groups:

1. monitoring services;
2. services of action;
3. consulting services.

Control services imply that the auditor controls the correctness and reasonableness of the reflection of the facts of economic activity, the accrual of tax payments, etc.

It includes, for example, the development of investment projects, accounting, its maintenance and recovery.

With the development of market relations, consulting services are becoming a pressing necessity, which is explained by the fact that the market economy provides for the formation of a healthy competitive environment, and the competitive advantages of such firms are in innovations and qualified councils. If, in the first stages of economic development, the demand and diversity of consulting services were negligible, today the spectrum of consulting services has significantly expanded, presenting an external financial audit, accounting services, educational, legal, recruiting services, providing information technology, engineering services, design and investment advice, Anti-crisis management services, etc. The demand for consulting services is growing all over the world.

All associated audit services in relation to the mandatory audit are divided into "compatible" and "incompatible". When providing compatible services, they can be performed simultaneously or immediately before carrying out a mandatory check; It is also allowed to include compatible services in a total list of work under the obligatory annual audit agreement.

When providing incompatible audit services, it is necessary to take into account that the mandatory audit can not be conducted by audit organizations and individual auditors provided for three years directly preceding the implementation, services for the restoration and accounting of accounting, as well as to compile financial (accounting) financial statements and legal Persons. This is considered a violation of the principle of independence, since in this case the auditor is involved in reporting. At the same time, the responsibility for compliance with the principle of independence is imposed on the audit organization. Methods for testing independence of specialists of the audit organization are developed by the audit organization on their own.

Related audit services should be provided by an audit organization to an economic entity with special conscientiousness and thoroughness. When providing related audit services, where possible, the audit organization must comply with the procedure for determining the level of materiality based on the system of basic indicators.

When providing related audit services, the audit organization must comply with the procedure for determining the level of materiality based on the system of basic indicators.

When providing auditors of related services, an economic entity is responsible:

• for compliance with current legislation;
• completeness and legal registration of documents;
• accuracy, accuracy and timeliness of the provision of documents, information, information, as well as any restrictions on the possibility of fulfilling the audit organization of their duties.

The audit organization is responsible for the quality and timing of the provision of related audit services in accordance with the current legislation, as well as in accordance with the terms of the contract concluded between the audit organization and the economic entity. It is exempt from responsibility for the quality of the services rendered to the audit and the timing of their implementation in the case of providing false or incomplete information, as well as in the event of a delay in its provision from an economic entity.

The result of the provision of related audit services is documented results in the form of calculations, consultations, written compiled primary documents, reporting and references, etc. In addition, an audit organization may arrange written information to the management and (or) owner of the economic entity on the results of the provision of related audit services.

According to some activities defined in the Federal Law "On Audit Activities" as Auditors, there are federal laws that establish the procedure for their license. These activities, in particular, apply to evaluation activities. In accordance with the Federal Law "On Appraisal Activities in the Russian Federation" No. 135-FZ dated July 29, 1998 (Art. 23), licensing of the estimated activity is carried out in accordance with the procedure for licensing appraisal activities approved by the Government of the Russian Federation.

This also includes educational activities of auditor-skate organizations. According to the Law of the Russian Federation "On Education", licensing educational institutions under the MAM programs of post-government vocational education and the issuance of licenses for the right to conduct educational activities on these programs.

Audit and consulting organizations, among the types of activities of which - the development of new information technicians, the formation of information bases for all or individuals of its customers, must remember that in accordance with the Federal Law "On Information, Informatization and Information Shield "No. 24-FZ is subject to compulsory licensing activities of non-governmental organizations and individuals related to processing and providing users of perso-tax data (clause 4 of Article 11), and organizations performing rabots in the field of design, production Tools for the protection of information and processing personal data (clause 3 of Article 19). A row of licensing is determined by the legislation of the Russian Federation.

In the Russian rule (standard), the characteristics of the accustoment audit of the services and the requirements for them "are rapidly reviewed requirements for services that can provide audi-toas in economic entities except audit checks with the issuance of an audit report.

To fulfill this main goal, the following tasks must be solved:

• related audit services are identified and classified;
• the overall nature of the work and services associated with audit are described;
• the features of the provision of audit organizations of related audit of works, services and their design are identified;
• the features of the allocation of responsibility are identified by the Audit Organization and the economic entity in the provision of services.

According to the standard, under the provision of related audit of the Services are meant of attractive activities carried out by auditors and audit organizations in addition to the mandatory audit.

Thus, the services of organizations called consulting (providing similar auditor services), and services of audit organizations are clearly distinguished. This difference is determined by the presence of a license for the right to engage in auditing activities.

The implementation of related audit services requires fellowship of professional competence in the field of audit, booking, and economic analysis, taxation, economic law, economics.

Related audit services can be classified by their compatibility with different types of audit as follows.

Services compatible with the implementation of a mandatory audit from the economic sub-an entity on behalf of state bodies, in particular, includes services:

• according to assess assets and liabilities, economic and investment projects, economic security, systems of the Buch-Galtic Accounting and Internal Control of the Economic Subject;
• testing of accounting staff of the economic sub-project;
• testing staff of audit firms.

Services compatible with the implementation of a mandatory audit on the basis of Criteri-EB (system indicators) activities of economic entities, in particular, includes services:

• to conduct an initiative audit;
• statement of accounting;
• improving accounting and reporting; monitoring of accounting and reporting;
• controlling accruals and pay taxes and other obligatory payments;
• analysis of economic activities; assessing assets and PAS-Sivov, economic and investment projects, economic security, accounting systems and internal control systems of the economic entity;
• representing the interests of the economic entity on pre-faithfulness to third parties;
• conducting seminars, advanced training and training personnel of economic entities and, in particular, audit organizations; scientific development, publishing methods and recommendations on accounting, taxation, analysis of economic activity, audit, economic law, etc.;
• computerization of accounting, compiling reports, calculations for taxation, analysis of economic activities, audit, etc.;
• on issues of financial, tax, banking and other economic legislation, investment activity, management, marketing, optimization of tax authorization, registration, reorganization and elimination of pre-benefits; information maintenance; consulting services;
• expert service;
• the selection and testing of accounting staff of the economic entity;
• recruitment and testing staff of audit organizations and others.

Services not compatible with the economic entity of a mandatory audit on the basis of Criteri-EB (system indicators) activities of economic entities include services:

• on accounting;
• restoration of accounting;
• compilation of tax declarations;
• component accounting reporting.

Action Services - Services for the creation of documents, the composition of which are established in the Agreement with an economic entity, the economic entity not created.

Monitoring services - services for verifying documents on their co-responsibility to criteria agreed by the audit organization with an economic entity; initiative audit; Control of accounting and reporting; Control of accrual and pay taxes and other mandatory payments; Testing accounting staff of an economic entity and staff of audit firms.

Information services - services for the preparation of oral and writing consultations on various issues: carrying out training, seminars, "round tables"; informational service; Edition of methodical recommendations, etc.

In the federal law "On audit activity", the concepts of "compatibility" and "incompatibility" are interpreted. So, according to Art. 12 Audit cannot be conducted by audit organizations providing in relation to these persons within three years, directly preceding the audit, services:

• to restore accounting;
• accounting;
• creating financial (accounting) reporting.

An important issue for audited parties is to attribute the costs of related audit services. The answer to these questions is co-kept in the Tax Code of the Russian Federation. According to Art. 264 "Other expenses associated with production and (or) implementation", for itself, the cost of products include expenses:

• on audit services;
• legal and information services;
• consulting and other similar services.

Classifiers of related audit services

The main types of related audit services

Consider the essence of certain types of related services in relation to art. 1 p. 6 of the Federal Law "On Auditor-Skaya Activity".

Modernization of the current accounting system - familiarization with the current accounting system of the client. The auditor examines the validity of the accounting policy used, accepted the accounting decisions on its implementation. Such services are resorted, as a rule, the maternity hosts and qualifier-bath accountants firms experiencing a sense of uncertainty in the conditions of a kaleidoscopic change in legislation.

In this case, after a thorough study of the accounting system, employees of an audit company may offer a transition to a more advanced form of accounting, to choose the system of its automation, to introduce advanced and little-known metering methods while in domestic accounting practice.

The accounting service has a one-time ha-racter, therefore developed by individual auditing firms-based technology of the organization of accounting (financial, managerial) accounting uses the greatest demand for newly created enterprises.

Restoring accounting - the service turns out to be at a certain period of time and is one-time character. Whatever such work has been done in a timely manner and efficiently, the customer must provide all the primary and other non-accomplishment documents, as well as the software with a fiber setup system to perform the entire complex of recovery of accounting for personal computers. A flexible setting system will allow you to establish rational types of accounting solutions at certain stages of restored periods. This applies, in particular, by the time of accrual of value-added tax due to refund: at the time of payment of material values \u200b\u200bor at the time of the write-off of material values \u200b\u200bfor the costs, write off the tax on add-on value within 24 months, 6 months or one-time etc.

Recovery of accounting is a rather complicated procedure, so it is carried out by the most qualified specialists of audit firms. In addition, for the introduction of a type of standard economic operations to the computer, the specialist-operators, Auditor's Assistants, etc. are involved.

Accounting. In accordance with Art. 6 of the Law "On Accounting" in an organization that has no accounting service, accounting can be carried out by a specialized-bathroom organization or a specialist of this profile at the expense of the beginning. Audit firms can successfully play the role of a specified specialized organization. The only fiery on this type of service is to indicate the Law "On Audi-Tormary Activities" to the impossibility of carrying out a necessarily audit in the organization where the audit company keeps accounting.

For accounting, the audit organization is developing accounting policies for the client, forms a working plan for accounting accounts, a list of sub-accounts, designs the composition of the ana-lithic accounts and registers, recommends that the form of contractivation, methods of obtaining data for tax purposes. If the organization at the time of concluding the contract does not have non-accredited office equipment - computers, communications tools, and hardware of the audit company can provide recommendations on the selection of technical equipment acceptable for the client, to select, install and configure software, perform a ray bot on the base data.

At the request of the client, employees of the audit company work directly in the office at the Customer, who takes the obligations to provide the necessary equipment, the organization of the auditor's workplace, etc. If the organization does not have sufficient funds for the acquisition of OrgTech, or considers it inexpedient It does not have conditions for the work of the staff of the audit company in the client's office, the customer assumes obligations exclusively on the timely provision of primary documents. All other functions - the delivery of primary documents to the audi-language company, ensuring the safety of documents, processing documents using software, maintaining registers of analytical and synthetic accounting, delivery of per-vyiving documents and compiled accounting registers to the Client and others - takes on An audit company.

Accounting can be organized both by synthetic accounts and in individual sites or sections. These are the accounting of payroll calculations, accounting for the movement of material values \u200b\u200b(this service may be required if the customer has warehouses distant from the price-tray office), etc.

Since the customer's company does not have an accountant-skaya service and there is no qualified employee who could be entrusted to drawing up reporting, filling on-lair declarations, the protection of accounting reports and taxation declarations in the inspection of the Federal Tax Service and other institutions, the client includes To the contract and such types of services, as drawing up accounting (financial) reporting and the protection of accounting (financial) reporting and tax declaration, etc.

The compilation of accounting (financial) reporting may be either a consequence of the audit company of work on the conduct of accounting registers, or by the self-standing type of work of the audit company according to the accounting of the Terecher registers submitted by the Customer. In addition, this type of service includes reporting from extra-budgetary and social funds, as well as statistical report necessary for each specific client.

It is well known that accounting (financial) reporting is not accepted in the ICC without a marking of the established statistical reporting forms, as well as reports to extrabudgetary state funds. All these chlo-sweats Audit company takes on: preliminary surrenders and protection of reports in all state social offbubbud-skate funds; Statement of statistical reporting to the agency bodies. Successful delivery and reporting testifies to the good work of the audit firm for the preparation of reporting, increase its credibility, give the process of cooperation between the company with the client completeness, serve as a key to further collaboration.

Accounting services and compilation of the Buch-Galtic (financial) reporting are also applied in abroad. Such services are called "outsourcing". In the region of audit, outsourcing is the fulfillment of such work as a third party such as the preparation of forms of primary documents, under-training of accounting (financial) reporting, financing and tax reporting to the tax service authorities, etc.

Note that in the field of outsourcing audit can be provided with personnel allocation services, sending employees of outsourcing company directly to the client's office for a matched period to fulfill certain areas of work or certain official duties. Such a service is necessary for temporary replacement of the employee due to long-term leave or business trips, for the period necessary to find the desired specialist in the accounting department, or for the implementation of temporary projects, if it is not advisable to hire permanent employees. In addition, in some cases, international companies have certain restrictions on the number of personnel in the state of the company, including accounting, and the use of third-party audit company allows you to cope with increasing work without further increase in the load on accounting personnel and observe Corporate requirements. At the disposal of Com-Pania, it turns out a convenient and flexible mechanism for planning the loading of accounting workers, organizations of its smooth ra-bots, including when transferring cases a new employee. This makes it possible to avoid disruptions and crisis situations in connection with the non-grip of its own personnel, makes it possible to consider the most more efficient organization of functions within the accounting.

Consulting services - the least one to accurately determine the type of services. They include preparation of clarification (oral and writing) on \u200b\u200btaxation issues, the correctness of determining the tax base and the calculation of penalties for violations of tax legislation, reconnectments on the organization of primary accounting, accounting decisions, compliance with the legislation of prisoners by the enterprise (organ-nization, institution) economic contracts (contracts).

Audit firms and individual auditors are carried out by accounting, tax, managerial and legal con-sulctation.

Currently, increasing demand for audit is observed not as a subsequent type of control, but as a preliminary, or operational, control (for example, consulting on accounting and tax accounting and taxation), i.e. as a pro-gnostic audit. The demand for such services is increasing before passing reporting and immediately after the annual reporting. The fact is that, according to the results of checks of annual balances, the auditor usually identifies significant errors in accounting, which could be avoided. But for this auditor should be invited to work together in advance before reporting. Then it is possible to correctly reflect the records of the completed work (services), prevent deviations from the selected accounting policy, correctly accrue taxes, etc.

In most cases, firms and enterprises that have come to the domestic market for a long time and aimed qualitatively, practically and legitimately conduct their own business, are interested in the agreements that have them, contracts, planned transactions have been subjected to preliminary examination.

Conducting economic and financial analysis. In the last time, the demand for this type of service has grown significantly. This is due to the fact that enterprises who have already sufficient time in new economic conditions and old (former state-owned enterprises) want to understand their financial co-standing, outline ways out of crisis, determine what type of product (works , services) brings the greatest income (loss), etc. Some enterprises (most of them are state-owned, and currently joint-stock society) are in distress and balance on the verge of bankruptcy. Employees of economic organizations of organizations do not speak the methods of analyzing financial co-standing in a market economy.

Based on financial analysis, identifying the strong and chas of the parties in the financial condition of the Organization, it is possible to measure measures to strengthen or exit the complex financial situation.

When analyzing an analysis, the auditor can use pro-gram tools, which allows you to perform the necessary calculations on a personal computer.

The Methodological Base for Economic and Financial Analysis is successfully applied by audit organizations and individual auditors.

To perform calculations on the analysis, there are enough pa-kets of application programs, including unconditional lead-rum is PPP "Intack".

Automation of accounting. Implementation of information technology. This is one of the promising directions of the activities of audit firms. Accounting automation primarily includes a selection of a package of application programs from the software available on the market and their adaptation, taking into account the specifics of the client's activities. The next stage is the development or participation in the development of applications for accounting automation programs. The work of the application of application packages is completed. As a rule, the services for the selection, implementation, commissioning of the AV-Tomatization system of accounting are closely related to such services as training personnel work on a computer, accounting, in particular the selection of a complex of technical means.

Services shown in sub. 7-10 p. 6 tbsp. 1 federal law on "On Audit Activity", as a rule, can perform-by-medium and major audit organizations that are in their composition specialists of the right profile or using experts on a contractual basis. Such firms include FBK, RosEkspertiz, etc.

The most fully work on the conduct of marketing research is highlighted in the training and practical manual S.V. Pyenko.

Audit organizations can provide training services for specialists of audit firms and accounting workers, engaged in publishing. If necessary, to carry out such services, they should receive licenses.

One of the services performed by major audit firms ("Rufaudite", FBK, Stack, RosExpertiza) is the aid of the qualifications of accounting staff of organizations. To this end, it is envisaged to conduct lecture courses, practical training, "round tables" by specialists of audit firms. Leading specialists of the FE-Derayl Tax Service of the Russian Federation, the Ministry of Finance of the Russian Federation, teachers and employees of leading educational institutions are involved in the audit firms. In the silence of services related to the training of accounting staff, such a generation requires special qualifications from participants. Employees of the audit company pay attention to the participants of the seminars and courses on the changes in civil, tax and other legislation that occurred for the defense period, give comments on the regulatory acts regarding accounting, carry out the analysis of the TIP errors in accounting and reporting Answer questions from the seminar participants.

Training accounting staff. Unlike the previous one, this type of service does not require students of special knowledge of accounting or taxation. He, rather, continues such a type of service as the statement of accountant accounting.

For a certain period of a certain period, employees of the audit firm are piping and prepare for the company's accounting staff to the staff of Nikov, ranging from accountants for individual sites (automated workstations) accounting and ending with the chief accountant and financial director. The selection is carried out mainly by business qualities. To verify the future collective of the Bu-high-type compatibility, the audit company concludes a contract with a specialized company.

This type of service is intended for the preparation and training of Bu-Galters (the initial course), training personnel in accounting accounting on a personal computer, to prepare specialists for passing exams in order to obtain a qualifying certificate of the auditor.

Edition of methodological manuals for accounting, nano-hook, analysis, audit. This type of service is carried out by the usual and auditing firms that have teams of authors to develop methodical, educational and popular literature on a given topic and a printing base. Usually in the region (city, regions) there are enough one or two firms to satisfy the needs in special literature. For example, in the Mo-Squa in this direction, the audit fBK, Prior and others successfully operate.

Auditing firms provide customers with the selection services for the optimal set of benefits. Such, for example, recommendations on subscription to periodic literature (Weekly "Eco-Nomika and Life", "Financial newspaper", regional issues of these publications, industry and specialized editions of "Economics and Life"). The selection of reference legal systems for a computer - "site", "Garant", "ConsultantPlus", "Economic Law", and others can be attached here.

Finishing the analysis of the most common associated audit of the services, we note that given in Art. 1 FZ "On Auditor-Sky Activity" The list is open and can be fully full of new services if they do not contradict the essence of services related to audit. Some services may lose their relevance (for example, the service "Restoration of accounting", common in the 1990s, which largely lost its relevance).

In the list of associated services of the Law "On Auditing Activity", it was necessary to bring such important services as "initiative audit" and "Audit on special audit tasks". Both services can be attributed to the accompanying, and they will find (and now find) widespread.

Professional requirements for the provision of related services

In addition to special requirements for each type of accustoment audit of the services, which should be presented in opi-sania to the sectoral classifier of the types of audit services, and general professional requirements are also imposed.

Recognizing audit services must be provided by an auditorian organization to an economic entity with good faith and thoroughness. When providing related audit services, the audit organization can, if possible, should observe the procedure for finding a level of materiality based on the SIS-topic of the basic indicators.

Specialists of auditing organizations that take part in the performance of work or the provision of services related to audit must meet such necessary professional requirements and ethical auditing standards as honesty, objectivity, professional competence, adjacent, follow the rules of professional behavior, compliance Rules (standards) of audit activity, modesty (compliance with the principle of confidentiality of information, which has become known to these employees in the course of their professional duties).

The requirement of independence of a specialist audit organization from an economic entity is mandatory in accordance with the standard only when providing related audit services that are not compatible with the mandatory audit. At the same time, the responsibility for compliance with the principle of independently imposed on the audit organization. Methods! Checks for the independence of specialists of the audit organization are developed - they are developing an audit organization on their own.

With the auditors of related services, an economic entity is responsible for compliance with the current negotiation, for the completeness and legal design of the documents, the accuracy and accuracy of the information provided, for the timeliness of the provision of documents, in-formations, information, as well as for any restrictions An audit organization of their duties.

The audit organization is responsible for the quality and deadlines of the country's associated audit services in accordance with the current legislation, as well as in accordance with the terms of the Agreement concluded between her and an economic entity. The auditor-Sky Organization is exempt from liability for the quality of services rendered to the associated audit and the deadlines for their implementation in the event of a false or incomplete information, as well as in case of a delay in its provision from an eco-nomic entity.

Work and provision of services related to audit requires audit organizations:

• act in accordance with the task, the fulfillment of which which is waiting for them from them a customer formulated in writing (in the form of a contract or contract, technical to date, liabilities, written request, etc.). In accordance with the standard, the task should contain on-naming and the code of related audit of services and works, the ne-information sources (data) presented for processing, a list of documents created when the services of services and the performance of work, and also specify (paper, machine and other) of these documents;
• plan the procedure for performing work or service;
• document the progress of the work or provision of services;
• clearly distinguish between the responsibility and functions of the fractures when performing part of the task with third-party organizations or employees who are not included in the staff of the organization's auditor;
• develop permanent typical form of parity at the most frequently performed types of work or services;
• monitor the quality of work performed or services rendered to the audit, especially in major audi-language organizations;
• to prepare according to the results of work (services), a document, reflecting the results of the task and conclusions of the auditor of the organization.

The provision of related audit services is issued by the Treaty to which the task may be attached to the performance of work, the co-holding list:

• data sources (primary documents), representing the audit organization for processing;
• documents that should be created by an audit organization as a result of processing data sources, indicating the data carrier (paper, machine, etc.);
• questions, the answers to which the economic entity will be made from the audit organization.

The result of the provision of related audit services is documented calculations, advice, documents (primary documents, accounting registers, reporting, references, etc.).

An audit organization may arrange further written information to the management and (or) owner of the economic entity on the results of the provision of related audit services. At the same time, the federal rule (Stan-Dart) No. 22 "Message of information received by the audit, leadership management and representatives of his owner" should be used.

Specialists providing related services must have the necessary experience and qualifications. In the process of providing related audit services, the audit organization has the right to attract such expert services to the provision of such services in accordance with the Russian rule (standard) "use of the expert's work". The decision to use the work of ex-perts when providing related services to the audit adopts an audi-language organization based on the following:

• the nature and complexity of the circumstances to be studied;
• the level of materiality of the circumstances to be studied;
• expediency, the possibility of holding and reliable other audit procedures in relation to these clauses;
• the probabilities of a significant increase in the risk of an erroneous (poor-quality) fulfillment of related services to the audit.

The use of the work of the expert does not remove responsibility from the audit organization for the quality of the services provided, co-confusing audit.

Audit and related audit services should be clearly bounded. The associated audit services, the provision of which is governed by federal regulations (standards) of auditing activities, includes review inspections, coordinated pro-procedures, compilation of financial information.

Audit and review checks should allow the auditor to provide intended users of reasonable and limited levels of confidence in the accuracy of the financial information. Conducting agreed procedures and compilation does not provide that the auditor will have to ensure such confidence.

The federal rule (standard) of the audit activity No. 24 is not applied to other types of accompanying Audit of the Us-Luga, provided by the auditors, namely: to services on nano counseling, automation of accounting and the introduction of information technologies, assessing the cost of property, assessing enterprises as property complexes, assessment of entrepreneurial risks, marketing and marketing research, training of specialists in areas related to audit activities, conduct research and experimental work in the field related to audit activities, and disseminate their results, formulation, restoration and accounting, accounting, drawing up accounting (financial) reporting, accounting consultation, analysis of the financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting, management consultation, legal consultation, Watering in Su-Def and Tax Authorities on Tax and Customs Sports, Development and Analysis of Investment Projects, as well as to compile business plans. When providing these services, audi-torches should fulfill the general requirements for their quality.

According to the Federal Regulation (Standard) No. 24, the auditor in the course of audits and, when providing some co-service providing services, should provide a certain level of uverynium.

Confidence is considered as an auditor's conviction regarding the reliability of the prerequisites for drawing up accounting (financial) from-parity, represented by the reporting party, and premedized by the alleged users.

To ensure such confidence, the auditor estimates the docking pricing collected as a result of the procedures conducted, and de lanes conclusions about the absence of significant distortions in the accountant (financial) reporting. The degree of conviction achieved and, therefore, the level of confidence, which can be trapped, is determined based on the results of the procedures performed.

When conducting an audit, the auditor provides a reasonable, but not an absolute level of confidence that information, the appearance of the subject of audit, does not contain significant distortions. In the audit conclusion, this is expressed in the form of a positive reasonable confidence.

When conducting an overview verification, the auditor provides a ogaine level of confidence that the information subject to a review check does not contain significant distortion. In conclusion, according to the results of the review inspection, this expresses in the form of negative confidence.

When carrying out agreed procedures, the auditor provides only a report on the noted facts without ensuring uve-energy. Instead, representatives of the business entity or the report users are given the opportunity to evaluate the procedures and the facts given in the reports and make their own conclusions according to the auditor's work.

When compiling financial information, use-whether compiled information receive certain pre-property from the participation of the auditor with due qualifications in the field of accounting and reporting, but in the report the auditor does not express any confidence.

In contrast to the related services, an audit of accounting (FI-NATION) reporting provides an auditor with the possibility of you, to disperse the opinion on whether this accounting (Financial) reporting is drawn up in all material relations in accordance with the established requirements. When expressing the opinion of the audi-torus uses the phrase: "reflects reliably in all essential relations." The tasks that ensure confidence in the doubtancy of financial or other information drawn up in accordance with appropriate criteria, are aimed at the destruction of the same goals.

In the formation of an audit opinion, the auditor collects sufficient adequate audit evidence necessary to formulate the conclusions on which his opinion will be based.

The audit opinion increases the accuracy of the accounting (financial) reporting by expressing a reasonable, but not an absolute level of confidence. When conducting an audit, absen-lenitive confidence is unattainable due to the need to use subjective judgment, the use of selective testing, the existence of restrictions inherent in any accounting and internal control system, as well as due to the fact that most of the evidence available, A confirmation of a certain conclusion is not exhaustive.

The purpose of the review audit of accounting (financial) report is to provide an auditor with the ability to determine on the basis of procedures that provide not all evidence required for audit, whether the attention of the auditor did not attract anything that would make it assume that accounting (financial ) Reporting was not compiled in all essential relations in accordance with the established requirements for its compilation. An overview verification of financial or other information drawn up in accordance with appropriate cripers is carried out for the same purposes.

The review check includes mainly requests and analysis procedures aimed at overall verification of the reliability of prerequisites for compiling accounting (financial) from-parity, for which the reporting party is replied and intended for use by the estimated polls. Despite the fact that the conduct of a review check is associated with the use of audit skills, as well as with the collection of evidence, evaluation of accounting and internal control systems, testing accounting records and answers to pro-stop through the collection of confirming evidence, obtained during inspection, observation, Confirmation and sub-account (i.e., during procedures characteristic of audit), as a rule, are not provided.

The auditor covers all essential aspects when conducting a review test procedures, while the detection of possible significant distortions of accounting (financial) reporting is less likely to compared to the audit and the level of confidence, expressed in conclusion on a review check, below the level provided in the audit report.

In the case of the agreed procedures of the Nani-Male auditor for conducting an audit procedures, consent has been made between the auditor, an economic entity and a third party (for example, an organization, which is the owner or a potential buyer of the Verification of the business entity, a credit institution , Remarkable reliability of the potential borrower, etc.), as well as to prepare a report on the noted facts. Report recipients should form their own conclusions according to the work of the auditor. The report is granted only to the parties, agreeing on the implementation of these procedures, since other parties not aware of the reasons for conducting procedures may not be sure to interpret their results.

In the event of a compilation of financial information, the Nani Auditor is for the use of special knowledge of accounting accounting (as opposed to special knowledge and skills on audit) for the purpose of collecting, classifying and summarizing the financial information. At the same time, as a rule, details are reduced to a convenient and understandable form and no need to check the prerequisites underlying this information. Using procedures do not assume that the accountant will provide confidence in financial information, and are not intended for this. Nevertheless, users of compile-bath information receive certain advantages of participating in the work of a highly qualified specialist, since services are provided with due professional computers and conscientiousness.

The name of the auditor is considered to be related to financial information when it makes his report or a report or when he agrees to use its behalf in a professional context in connection with this financial information. If the auditor is not associated in this sense, it is not responsible to third parties. If the auditor becomes known that the economic entity does not like the name of the auditor with the financial inferno, the auditor has the right to demand from the management of the economic entity to stop using the auditor name. The auditor may also take other steps (for example, to inform the third parties known to him about the inappropriate use of his own behalf or to ask for help to lawyers).

According to the Law on Audit Activity, audit organizations and individual auditors, along with audit audits, can provide related services to audit. Under the provision of related audit services is meant entrepreneurial activities carried out by audit organizations in addition to conducting audits. The provision of such services requires compliance executors in established cases of independence, as well as professional competence in areas: audit, accounting, taxation, economic law, economic analysis and other sections of the economy.

The list of related audit services is given in paragraph 6 of Art. 1 of the Federal Law "On Auditing Audit" No. 119-FZ. Suite services include:

1) Staging, restoration and accounting, drawing up financial (accounting) reporting, accounting consulting;

2) tax consulting;

3) analysis of the financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting;

4) management counseling, including the restructuring of organizations;

5) legal consulting, as well as a representative office in the judicial and tax authorities for tax and customs disputes;

6) Automation of accounting and the introduction of information technologies;

7) assessment of property value, assessment of enterprises as property complexes, as well as entrepreneurial risks;

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

9) carrying out marketing research;

10) conducting research and experimental work in the field related to audit activities and the dissemination of their results, including on paper and electronic media;

11) Training in the procedure established by the legislation of the Russian Federation by the procedure for specialists in areas related to audit activities;

12) the provision of other services related to audit activities.

Audit organizations and individual auditors are prohibited to engage in any other business activities, except for conducting an audit and providing services related to it.

To perform associated audit of works and the provision of services, the audit organization must have:

· The licenses for the activities (on the performance of work and services), which are subject to licensing under legislation;

· Material and technical and methodological opportunities for quality performance and service provision.

With the auditors of related services, the responsibility for complying with the current legislation, for the completeness and legal design of the documents provided, the accuracy and accuracy of the information provided, for the timeliness of the provision of documents, information, information, as well as for any restrictions on the possibility of implementing the audit organization of its obligations, an economic entity bears.

Related audit services (actions), the provision of which the economic entity imposes on the audit organization, is issued by the Treaty. The Treaty may attach the task of performing work and the provision of services. The task must contain:

1) a list of questions, the answers to which an economic entity wants to receive from the audit organization;

2) a list of data sources (primary documents) submitted to the audit organization for processing;

3) A list of documents that must be created by an audit organization as a result of processing data sources with a data carrier (for example, paper, electronic).

Controls include:

· Verification of documents for their compliance with the criteria, a coordinated audit organization with an economic entity;

· Control of accounting and reporting;

· Control of taxes and paying taxes and other mandatory payments;

· Testing accounting staff of an economic entity.

Information services include:

· Preparation of oral and written consultations on various issues;

· Conducting training, seminars, "round tables";

· Information service;

When providing related audit services, the auditor is obliged to follow the same principles as when providing audit services: honesty, objectivity, confidentiality, etc. In addition, it is necessary to comply with the requirements of the relevant standards of auditing on planning, documentation, quality control, etc.

The provision of services related to audit requires audit organizations to perform the following provisions:

· Act in accordance with the task, the execution of which is waiting for from them a customer formulated in writing (in the form of a contract, contract, technical specifications, liabilities, written request, etc.);

· Plan the procedure for performing work or service;

· Document the progress of work or service;

· When performing a part of the task with third-party organizations or employees who are not part of the audit organization, clearly distinguish between the responsibility and functions of the performers;

· Prepare typical reporting forms at the most frequently performed types of work or services;

· In major audit organizations, have a quality control system for completed work or services rendered to audit;

· Following the results of work (services), to prepare a document reflecting the results of the task and conclusions of the audit organization.

The result of the provision of related services related services is documented results (for example, calculations, consultations) and documents (primary documents, accounting registers, reporting, references).

The audit organization issues additionally written information to the management and (or) owner of the economic entity on the results of the provision of related audit services. If necessary, an audit organization can develop intra-reported standards of related work and services for each of their appearance.

The audit organization is responsible for the quality and deadlines for the provision of related audit services, according to the current legislation, as well as in accordance with the terms of the contract concluded between the audit organization and the economic entity. At the same time, the audit organization is fully or partially

released from responsibility for the quality of the services rendered to the associated audit and the deadlines for their implementation in the case of providing false or incomplete information, as well as for delays in its provision from an economic entity.

According to the Law on Audit Activity, auditing organizations and individual auditors along with audit audits can provide related services to audit. Under the provision of related audit services is meant entrepreneurial activities carried out by audit organizations in addition to conducting audits. The provision of such services requires compliance executors in established cases of independence, as well as professional competence in areas: audit, accounting, taxation, economic law, economic analysis and other sections of the economy.

The list of related audit services is given in paragraph. 1 of the Federal Law "On Auditing Audit" No. 307-FZ. The procedure for the provision of related audit services is determined by the following federal regulations (standards) of audit activity:

- No. 24 "The basic principles of the federal rules (standards) of auditing activities related to services that can be provided by audit organizations and auditors";

- No. 30 "Implementation of agreed procedures for financial information";

- No. 31 "Compiling financial information."

The associated audit services, the provision of which is governed by these federal rules (standards) of auditing activities, is only:

a) review checks;

b) agreed procedures;

c) Compiling financial information.

When providing other types of services (for example, tax consulting, automation of accounting and the introduction of information technologies, assessment of property costs, etc.) Auditors should fulfill the general requirements for their quality.

To perform associated audit of works and the provision of services, the audit organization must have:

Licenses for those activities (on the performance of work and services), which are subject to licensing under legislation;

Material and technological features for quality performance and services.

With the auditors of related services, the responsibility for complying with the current legislation, for the completeness and legal design of the documents provided, the accuracy and accuracy of the information provided, for the timeliness of the provision of documents, information, information, as well as for any restrictions on the possibility of implementing the audit organization of its obligations, an economic entity bears.

Related audit services can be classified on:

Compatible with the implementation of the same client a mandatory audit;

Incompatible with the holding of the same client a mandatory audit.

It includes compatible audit services include:

Accounting procedure;

Control over keeping accounting and reporting;

Control over the accrual and payment of taxes and other mandatory payments;

Analysis of economic and financial activities;

Evaluation of economic and investment projects, economic safety of accounting and internal control systems;

Representing the interests of the economic entity in front of third parties;

Conducting seminars, training and advanced training in the field of economics and law;

Development and publication of methodological benefits and recommendations on the issues of economics and law;

Computerization of accounting and related issues;

Consulting on accounting, taxation, finance, economic law and other related issues;

Information and expert service;

Selection and testing of accounting staff;

Other services.

Services incompatible with the compulsory audit include: accounting; Restoration of accounting; drawing up tax declarations; Drawing up accounting reporting.

In the process of providing related audit services, the audit organization has the right to involve experts to provide such services in accordance with the Rule (Standard) "Using the Expert Work". The use of the work of the expert does not remove responsibility from the audit organization for the quality of the services rendered to the audit.

Related audit services are divided into operation services; monitoring services; information Services.

The services include the creation of documents, the composition of which is established in the contract with an economic entity, previously not created by an economic entity. Related audit services of actions, the provision of which the economic entity imposes on the audit organization, is issued by the Treaty. The Treaty may attach the task of performing work and the provision of services.

The task must contain:

a) a list of questions, the answers to which the economic entity wants to receive from the audit organization;

b) a list of data sources (primary documents) submitted to the audit organization for processing;

c) A list of documents that must be created by an audit organization as a result of processing data sources with a data carrier (for example, paper, machine).

Control services include verification services for compliance with the criteria agreed by the audit organization with an economic entity; Control of accounting and reporting; Control of accrual and pay taxes and other mandatory payments; Testing accounting staff of an economic entity.

Information services include: services for the preparation of oral and written consultations on various issues; Conducting training, seminars, round tables; information service; Edition of methodical recommendations, etc.

When providing related audit services, the auditor is obliged to follow the same principles as when providing audit services - honesty, objectivity, confidentiality, etc. In addition, it is necessary to comply with the requirements of the relevant standards of auditing on planning, documentation, quality control, etc.

An audit organization may arrange further written information to the management and (or) owner of the economic entity on the results of the provision of related audit services. It should be done in accordance with the Federal Rule (Standard) No. 22 "Message of information obtained from the audit results, the management of the audited entity and representatives of the owner."

If necessary, an audit organization can develop intra-reported standards of related work and services for each of their appearance.

The audit organization is responsible for the quality and timing of the provision of related audit of services in accordance with the current legislation, as well as in accordance with the terms of the contract concluded between the audit organization and the economic entity. At the same time, the audit organization is fully or partially exempt from responsibility for the quality of the services rendered to related audit and the deadlines for their implementation in the case of providing false or incomplete information, as well as for delays in its provision from an economic entity.

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