Regulatory regulation of audit activity. Regulatory and legal regulation of auditing activities Legal regulation of auditing activities in the Russian Federation

In Russia, the system of regulatory regulation of auditing activities includes five levels:

First level- The Federal Law of December 30, 2008 N 307-FZ "On Audit Activities" refers to the main legislative acts. This law defines the audit place in financial and economic activities as its necessary and equal element. For Russia, this is especially important, since historically state control prevail over other types of control. It is the adoption of the law that suggests that the formation of an audit in Russia took place.

The first level documents also include the Codes of the Russian Federation and the Decree of the President of the Russian Federation.

To documents second levelrelated Decisions of the Government of the Russian Federation, regulatory acts of the authorized federal state regulation of auditing activities, ministries and departments designed to ensure the effective functioning of the Institute of Domestic Audit in Market Conditions, its progressive development and improvement, control over the activities of auditors, such as:

Decree of the Government of the Russian Federation of 06.02.02 No. 80 "On issues of state regulation of audit activities in the Russian Federation. "

Resolution of the Government of the Russian Federation of March 29, 2002 No. 190 "Licensing of Audit Audit".

Order of the Ministry of Finance of the Russian Federation of 10/17/99 No. 69n "The procedure for the report of the report by audit organizations and auditors that have licenses for auditing activities" and others.

Third levelthe system of regulatory audit activities are submitted by federal standards (rules) of audit activity and auditing standards. The main purpose of the standards: the establishment of auditing standards, unambiguously interpreted by all the subjects of financial and economic activities, and above all the arbitral tribunal.

These standards contain the basic rules for conducting audit and drawing up an audit report. With their help, the auditor will be able to choose both the necessary scale and the depth of the audit and its appropriate technique. Audit standards also determine the criteria with which you can estimate the quality of the audit.

Fourth Level- Auditing techniques governing the procedure for carrying out audit auditors in relation to specific sectors, on certain issues of taxation, finance and special audit tasks.

Fifth level- Internal standards of audit organizations prepared in order to clarify the provisions of auditing activities, assisting in their implementation, the development of techniques and methods for performing specific audit procedures. They are developed by audit organizations and provide a unified approach to conducting inspections and control their results in this audit organization.

The formable system of regulatory audit is presented in Table. four.

Table 4.

System of regulatory audit in Russia

Regulations:

Civil Code of the Russian Federation.

Decree of the President of the Russian Federation of December 22, 1993 No. 2263 "On audit activities in the Russian Federation" (together with the "temporary rules of auditing in the Russian Federation").

Order of the President of the Russian Federation of February 4, 1994 No. 54-RP "On the organization of the work of the Commission on Auditing under the President of the Russian Federation".

Decree of the President of the Russian Federation of July 27, 1995 No. 765 "On additional measures to improve the effectiveness of the investment policy of the Russian Federation".

Decree of the President of the Russian Federation dated July 31, 1995 No. 784 "On approval of regulatory documents on the regulation of auditing activities in the Russian Federation" (together with the "order of certification for the right to implement audit activities", "The procedure for issuing a license for auditing activities").

Decree of the Government of the Russian Federation dated December 7, 1994 No. 1355 "On the main criteria (system of indicators) of the activities of economic entities for which their accounting (financial) reporting is subject to the obligatory annual audit audit" as amended by the Decree of the Government of the Russian Federation of April 25, 1995 No. 408 .

Decree of the Government of the Russian Federation of January 5, 1995 No. 15 "On the timing of activities to regulate auditing activities in the Russian Federation" in the editors of the Decree of the Government of the Russian Federation of September 9, 1995 No. 910.

Regulations on the composition of the production and sale of products (works, services) included in the cost of production (works, services), and on the procedure for the formation of financial results, taken into account in the taxation of profits. Approved by the Decree of the Government of the Russian Federation of July 1, 1995 No. 661.

Letter from the Russian Federation of April 5, 1994 No. C5-7 / 03-196 "On the decree of the President of the Russian Federation of December 22, 1993 No. 22263" On audit activities in the Russian Federation ".

Regulations on audit activities in the banking system of the RSFSR. Approved the Central Bank of the Russian Federation of March 23, 1994 No. 83-94.

The procedure for holding qualifying exams for the right to implement audit activities. Approved by the Ministry of Finance of the Russian Federation (Minutes No. 4 of July 5, 1994 in the editorial office of the Protocol "11 dated November 24, 1994).

The official communication of the Central Bank of the Russian Federation dated July 10, 1994 "On the establishment of the Central Attestation and Licensed Audit Commission of the Central Bank of the Russian Federation".

The procedure for holding qualifying exams for the right to carry out audit of banks. Approved by the Central Bank of the Russian Federation (Minutes No. 1 of September 27, 1994).

Order of the Central Bank of the Russian Federation of November 18, 1994 No. 022-1622 "On the introduction of the Regulation on the Central Attestation and Licensed Commission of the Ministry of Finance of the Russian Federation on March 17, 1993

Letter of Rossekhnadzor of March 20, 1995 No. 16-8p / 22 "Recommendations for the audit insurers".

Letter of the Central Bank of the Russian Federation of May 6, 1995 No. 15-5-2 / 195 "On the procedure for issuing licenses for auditing activities."

Business entities subject to mandatory annual audit:

1. Open AO regardless of the number of participants (shareholders) and the size of the authorized capital.

2. Insurance organizations and mutual insurance companies.

3. extrabudgetary funds formed by the obligatory contributions of legal and individuals stipulated by law.

4. Enterprises with foreign investment.

5. Investment funds, including mutual and check, Holding companies.

6. Commodity and stock exchanges.

7. Blanches and other credit organizations.

8. Charitable and other (non-investment) funds formed by voluntary contributions to legal entities and individuals.

9. Other business entities (with the exception of fully in state or municipal ownership) in the presence of at least one of the following financial indicators:

The volume of revenue from the sale of products (works, services) for the year more than 500 thousand meters;

The amount of balance assets at the end of the reporting year is more than 200 thousand meters.

Economic entities are obliged to receive an audit report annually confirming the correctness of the annual financial statements.

B. Audit verification. General provisions

Audit verification is an independent private audit of accounting (financial) reporting, tax returns, payment and settlement documentation and other financial liabilities and requirements.

It establishes the accuracy of the accounting (financial) reporting of economic entities and the compliance of the regulatory acts performed by the financial and economic operations in force in the Russian Federation. It is carried out along with financial control over the activities of economic entities, which is carried out by specially authorized government agencies in accordance with the legislation of the Russian Federation:

It is carried out specially certified by audit specialists working:

As part of audit firms;

Alone.

Audit firms are legal entities who have any legal formation provided for by law (except for an open joint stock company).

Auditors are individuals who have a qualifying certificate and registered as entrepreneurs.

The prerequisite for the implementation of audit activities is the license issued in accordance with the procedure established by law to hold a specific type of audit.

Types of license:

Bank audit;

An audit of the stock exchange;

Audit of extrabudgetary funds;

Audit of investment institutions;

Audit of insurance organizations;

General audit (audit of other economic entities).

Audit verification on behalf of state bodies

An order to conduct an audit may be issued to an audit company (auditor): an organ inquiry and investigator (if there is a sanction of the prosecutor), the prosecutor.

In the presence of these bodies in the production:

1. excited (renewed production) of the criminal case;

2. adopted for the production (renewed production) of civil affairs;

3. Cases subordinate to the arbitration court.

The verification can be carried out (with the consent of the auditor) on the financial statements disabled (requested) by the inquiry, prosecutor or court.

State bodies issued by the order are required:

1. ensure proper working conditions;

2. Ensure the personal security of the auditor and members of his family (if necessary).

Payment of the audit on the instructions of state bodies

Payment is made before the subject of the subject at rates, annually approved by the Government of the Russian Federation (not yet approved).

Under the bankruptcy of the subject of the subject, the preliminary payment is made within a monthly term in the same rates of funds of the federal budget of the Russian Federation, followed by reimbursement due to bankrupt property.

The auditor (audit company) can seek a court or arbitration court for protecting disturbed property interests in cases:

1. refusal or evasion of the verifiable subject from the preliminary payment of the work of the auditor (auditing company) if it has sufficient funds;

2. Neo-payment of work at the expense of the federal budget of the Russian Federation.

Re-checking on the same basis is made only at the expense of the funds of the federal budget of the Russian Federation and cannot be conducted by the auditor (an audit company) who conducted the initial check.

The procedure for attracting an auditor to work

The right to choose an auditor is granted to a checked business entity (except for inspection on the instructions of state bodies). A contract must be concluded for the execution of the service. The cost of payment of audit services is included in the cost of production (works, services) of the subject of the subject, if this service is mandatory. The costs associated with the audit of the financial and economic activities of the Organization on the initiative of one of its leaders (participants) are incurred by an income that remains at the disposal of this organization.

Restrictions on persons attracted as an auditor

The audit cannot be carried out by auditors and audit firms that have been a verified subject of restoration and accounting services, financial statements, which are in relation to the subject being checked: founders, owners, shareholders.

The audit cannot be made by auditors:

1. Heads and other officials who are responsible for compliance with accounting (financial) reporting;

2. Close relatives of founders, owners, shareholders, managers and other officials (parents, spouses, brothers, sisters, parents and children of spouses).

The audit cannot be made by auditing firms for which the subject's checked is: founder, owner, shareholder, insurer, lender, subsidiary, branch (separation), representation.

If the circumstances that exclude the possibility of conducting the inspection arose or became known after the conclusion of the contract or the giving instructions for its conduct, the contract is subject to termination, and the instructions responds. In case of intentional concealment by the auditor (auditing company) from the Customer, the customer is reimbursed by the customer at the expense of the auditor (auditing company) all expenses incurred by him in connection with the conclusion of the contract. The concealment of these circumstances is also the basis for canceling the license to carry out audit activities.

Sanctions to auditors allowing poor quality check

According to the application of the economic entity and at the expense of its funds, the authority issued a license to conduct audit activities may assign an audit of the quality of the audit report. The verification can also be appointed on its own initiative of this body or at the proposal of the prosecutor at the expense of the federal budget of the Russian Federation.

In case of detection of a unskilled audit audit that led to losses for the state or for the audited organization, from the auditor (audit company) can be charged on the basis of the decision of the Court or the Arbitration Court on the claim imposed by the authority issued:

Incurred losses in full;

Rechecking costs;

The fine recorded in the income of the federal budget of the Russian Federation, in the amount of up to 100 times the size of the Moton - from the auditor, which operates independently, and from 100 to 500 times the size of the MOTT - from the audit company.

The main directions of audit checks

Auditors (audit firms) have the right to independently determine the forms and methods of auditing on the basis of:

The requirements of the regulatory acts of the Russian Federation;

Specific terms of the contract with an economic subject;

When conducting an audit compilation of concluding, auditors are independent of the audited economic entity, as well as from any third party, including from government agencies who have committed themselves inspection, as well as owners and managers of the audit company in which they work.

The main directions of audit checks:

1. Examination of constituent documents (charter, contract, certificate of state registration, the presence of a license if necessary).

2. Examination of concluded economic contracts for compliance with the current legislation and the fulfillment of conditions. Source of information: Legal documents, Business Correspondence and Internal Documents.

3. Check of accounting and primary documents, accounting registers and reporting forms. Source Information: Accounting and Reporting Documents.

4. Check the relationship and conformity of analytical, synthetic accounting and reporting.

5. Availability, the correctness of the application of the accounting plan for financial and economic activities.

6. The correctness of the registration, maintenance and reflection in the accounting of cash transactions. Compliance with the established procedure carried out: settlement and payment transactions, settlements with debtors and creditors, payroll.

7. The legality of the implementation and correctness of accounting for operations with foreign currency. The validity of the inclusion of expenses in the cost of production (works, services). The correct definition of taxable bases for tax calculations. Completeness of their calculus.

8. The correctness and completeness of settlements on mandatory contributions to state extrabudgetary funds.

Auditors and audit firms are not entitled to transfer information received by them in the process of auditing to third parties to use these information for business purposes.

The data obtained during the audit conducted on behalf of the body of the inquiry, the prosecutor, the investigator, the Arbitration Court, can be given publicity before entering into force of the sentence (decisions) of the Court (Arbitration Ud) only with the permission of these bodies and in the volume in which They recognize this possible.

E. Rights and obligations of the parties

The independence of the auditor is the fundamental principle of the audit.

When conducting an audit audit, auditors are independent from both the subject being checked and from any third party, including those who issued the order and on their own leadership.

Checked business subject

Rights: to receive comprehensive information from the auditor on the requirements of the legislation, rights and obligations of the parties, and after familiarization with the conclusion of the regulations on which the comments and conclusions of the auditor are based.

Responsibilities: Create an auditor Conditions for timely and complete verification, provide all the necessary documentation and give oral and written explanations at the request of the auditor. Promptly eliminate the identified disorders.

It is forbidden to take any actions in order to limit the Cruise of issues to be found out when checking.

Auditors (audit firms)

Rights: independently identify forms and methods of verification based on the requirements of regulatory acts and conditions of contracts with a subject or content of the instructions of state bodies. Check in full: documentation on financial and economic activities; The presence of money, securities, material values. Receive the necessary explanations and additional information, to receive the necessary information from third parties on a written request, to attract on a contractual basis to participate in the audit: auditors working independently, auditors from other audit firms, other specialists.

Refuse to conduct an audit in the case of: failure to submit the necessary documentation by the subject of the necessary documentation, the insecurity of the state authorities who have guided the conduct of verification, personal safety of the auditor and his family members in the presence of such a need.

Responsibilities: strictly comply with the requirements of legislation, immediately inform the customer about the impossibility of their participation in verification, as well as the need to attract additional specialists, qualifying to conduct inspections (assist audit services), to ensure the safety of documents received and compiled during the inspection and not disclose their content Without the consent of the subject's checked entity (except for the cases provided for by law).

The data obtained during the inspection on the instructions of state bodies may be committed to publicity prior to the entry into force of the court decision (arbitration court) only with the permission of the court and in the amount resolved.

J. Conclusion of the auditor

The conclusion of the auditor (audit company) is a document that is the result of the audit. It has legal importance for all legal entities and individuals, government and management bodies, local governments and judicial bodies. It is an integral part of the annual accounting (financial) report. It is equal to the conclusion of the examination appointed in accordance with the procedural legislation, if the verification was carried out on behalf of state bodies. Sign up by an auditor that overcame checks and is assigned to his personal seal (each page).

When conducting an audit to the audit company, the conclusion, in addition, is signed as a whole by the head of this company (or by the person authorized by him) and the firm's seal is certified.

The composition of the conclusion

Input part

For an audit firm: Legal address and telephone, sequence number, date of issue and name of the body issued by the license, the term of its action, the registration certificate number, the number of the current account, the name, name, the patronymic of all auditors participating in the inspection.

For an auditor working independently: last name, first name, patronymic, work experience as an auditor, the date of issue and name of the body issued by the license, the term of its action, the registration certificate number, the number of the current account.

Analytical part: The name of the economic entity and the period for which the verification is carried out; results of the examination of the organization, accounting and reporting, as well as the state of internal control; Facts identified essential violations that caused or may damage the interests of the owners of this subject, a state or third parties: the name of the established procedure for conducting accounting and the preparation of financial statements, the legislation of the Russian Federation.

The final part: a record of confirmation of the accuracy of accounting (financial) reporting; If during the audit, the economic entity was not eliminated by significant violations.

The economic entity is obliged to submit to interested persons only the final part of the audit report.

Basic Law - FZ "On Auditing Activities" 2008. Audit standards are also contained in other laws. A special place is occupied by the rules (standards) of audit activity. They are already more than 40, they relate to various issues of legal regulation of audit activities. In particular, Standard No. 1 defines the objectives and basic principles of the audit of financial statements, Standard No. 2 enshrines the rules for documenting the audit, and Standard No. 3 of the audit planning. The rules (standards) of audit activity are uniform requirements for the procedure for the implementation of audit activities, design and assess the quality of audit and related services, as well as the procedure for the preparation of auditors and assess their classification. An important role belongs to acts of a recommendation nature, as well as the norms of professional ethics. As examples, you can lead guidelines for verifying income tax and obligations to the budget when conducting an audit that were approved by the Ministry of Finance and the Code of Ethics of Russia's auditors, which was approved by the Council for audit activities at the Ministry of Finance.

Principles

In carrying out its activities, auditors should be guided by the principles of independence, confidentiality, objectivity, honesty, professional competence and conscientiousness.

The principle of independence isthe absence of the absence of an auditor in the formation of its opinion of financial, property, related or any other interest in relation to the audited entity, as well as any dependence on the third party, owners or managers of the audit organization, where the auditor works. Requirements for independence in Article 8 of the Law. In particular, the audit cannot be carried out by auditing organizations regarding audited persons who are insurance organizations with which the liability insurance contracts of these audit organizations are concluded.

Principle of objectivityit is characterized by the composition of the audited documents of the economic entity, sufficient to obtain an objective assessment of their accuracy or inaccuracy.

Principle of professional competenceand conscientiousness lies in the fact that the auditor must have the necessary qualifications, knowledge and experience in this field. A guarantee of compliance with the principle of competence is the requirement for the certification of auditors, licensing audit activities.

P privacy Rhinence (Auditing Mystery)it is that auditors are required to ensure the safety of documents received or compiled during audit activities, and it is not entitled to transfer these documents to third parties to disclose information.

Question number 75. Subjects of audit activity.

The audit can be carried out by 1) auditors (as an individual auditor, or as an employee of an audit organization, or as an attracted organization to work on a civil contract); 2) Audit organizations, but in this case, the specific work is performed by auditors.

Audit organization - A commercial organization, which is a member of one of the self-regulatory organizations of auditors.

A commercial organization acquires the right to exercise audit activities from the date of making information about it in the register of auditors and audit organizations of the self-regulating organization of auditors (hereinafter referred to as the register of auditors and audit organizations), a member of which such an organization is. Commercial organization, information about which was not included in the register of auditors and audit organizations within three months from the date of making a record of it into a single state register of legal entities, not entitled to use the word "audit" in its name ", as well as derivatives from the word" Audit ".

Auditor - an individual who received the qualifying certificate of the auditor and is a member of one of the self-regulatory organizations of auditors. The individual is recognized as an auditor from the date of information about him into the register of auditors and audit organizations. The auditor, which is an employee of the audit organization on the basis of an employment contract between him and an audit organization, has the right to participate in the implementation of the audit organization of audit activities, as well as in the provision of other services.

Qualification certificate auditor It is issued to a self-regulating organization of auditors, provided that the person applying for its receipt:

1) passed the qualifying exam;

2) has to declare the results of the qualifying exam experience of work related to the implementation of auditing or accounting and accounting and accounting (financial) reporting, at least three years. At least two years from the last three years of the specified experience, work should have to work in the audit organization.

Challenger qualification check is carried out in the form qualification exam.

The qualification exam is allowed to a challenger who has received a higher education on the educational program with state accreditation.

The qualification certificate of the auditor is issued without limiting the term of its action.

The auditor is obliged during each calendar year since the year following the year after the year of receiving the qualification certificate of the auditor, to undergo training programs to improve the qualifications approved by the self-regulating organization of auditors, the member of which it is. The minimum duration of such training is established by the self-regulating organization of auditors for its members and can not be less than 120 hours for three consecutive calendar years, but not less than 20 hours every year.

Rights and obligations of an audit organization, an individual auditor

When conducting an audit, an audit organization, an individual auditor is entitled:

1) independently identify the forms and methods of auditing on the basis of federal standards of auditing activities, as well as the quantitative and personal composition of the audit group conducted by the audit;

2) to investigate the documentation associated with the financial and economic activity of the audited person, as well as to verify the actual availability of any property reflected in this documentation;

3) receive clarification and confirmation of the audited person to the audited and writing on auditing issues during audit;

4) Refuse to conduct an audit or expressing its opinion on the accuracy of accounting (financial) reporting in an audit conclusion in cases:

a) not to provide an audited person with all the necessary documentation;

b) identifying the circumstances in the course of an audit providing either able to have a significant impact on the opinion of the audit organization, an individual auditor on the accuracy of the accounting (financial) reporting of the audited person;

When conducting an audit, an audit organization, an individual auditor must:

1) to provide at the request of the audited entity to substantiate the comments and conclusions of the audit organization, an individual auditor, as well as information on their membership in the self-regulating organization of auditors;

2) transmit on the period established by the Agreement of Audit Services, the auditor to the audited person, the person who concluded an audit service agreement;

3) to provide storage of documents (copies of documents) obtained and compiled during the audit, for at least five years after the year, in which they were obtained and (or) are compiled;

4) execute other duties arising from the Audit Services Agreement.

Audit practice often outpacing the creation of a regulatory framework. A significant number of auditing companies sought to quickly master the relevant market, expanded different types of services, provided services to various business entities, which often led to an insufficient level of demandingness to the quality of inspections carried out. At times, it was even about violations of legal norms, as well as issuing conclusions based on the results of the procedure for remuneration, that is, without real implementation of the audit. This state of affairs laid on the organs that regulate audit. Activities, the most important task associated with the control of the quality of inspections. In our article, consider the concept and legal regulation of audit activities in the territory of the Russian Federation.

Unified regulatory document

In connection with the events described above, an urgent need for the creation of a single regulatory document appeared. Thus, in August 2001, the "Temporary Rules of Audit" was replaced by a full-fledged FZ dated 13.07.2001 "On audit activities". For 8 years of the existence of the presented law, a large number of significant changes and additions were made to it, which ultimately led to the appearance in December 2008 of the new Federal Law of December 30, 2008 "On Auditing Activities". It is he who is the main guidance on regulatory legal regulation and the organization of audit activity in Russia.

What is approved in the law?

• Definition of category, as well as auditing activities; List of services that accompany audit.
• The system of regulatory acts and organs that regulate this type of activity.
• Determining the audit structure, as well as combining auditors of self-regulating type.
• The procedure for the implementation of certification of audit and the rationale for its implementation.
• The criteria for entering the register of SRO (that is, self-regulatory organizations), as well as indicators of membership of auditors and audit structures.
• The procedure for maintaining state. Registry of the SRO and the register of audit companies and auditors.
• Cases of mandatory audit.
• The concept and separation of audit standards.
• Determining the conclusion of the audit and its structure.
• Responsibilities and rights of audit companies and audited parties in the process of implementing the inspection.
• The procedure for supervising the work of the SRO from the state, as well as control the quality of the activities of the audit organizations.

Audit place in economic activity

As it turned out, the legal regulation of auditing activities is primarily carried out through the Federal Law "On Auditing Activities". This law gives a certain place to audit in financial and economic activities. It is worth noting that for Russia it is important because historically evolved such a picture that control by the state was almost the only type of control. So, it was necessary to figure out the place and a role regardless of the form of financial control, which the audit acts.

Legal regulation of auditing activities in the Russian Federation: other sources

FZ "On Audit Activity" is considered the most important regulatory act, but not only it imposes fundamental requirements for this type of activity. To date, the concept of mixed type has been approved in the Russian Federation regarding audit regulation. In addition, all the main components of the system of regulatory regulation of auditing activities in the Russian Federation are determined by law. It should be noted that the mixed regulatory system is implemented not only with the help of laws and acts of a sub-plan, which are issued by government agencies, but also through regulatory acts of public organizations.

Levels of regulatory acts

In the system of regulatory regulation of auditing activities, there are four levels regarding regulatory acts. Consider them in more detail:

• First level. Documents: laws, decrees, federal value codes. Authorities: Government of the Russian Federation, President of the Russian Federation, Federal Assembly, State Duma.
• Second level. Documents: Orders, Resolutions, Code of Ethics of Auditors in Professional Plan, Audit Standards, Federal Audit Standards. Authorities: Ministry of Finance, Government, State Regulatory Department. Fin. Control, audit, boo. accounting and reporting.
• Third level. Documents: Standards of public-type organizations, Codes prof. Ethics of public structures, their provisions and guidelines (within the relevant authority). Authorities: organization of auditors of self-regulating type.
• Fourth level. Documents: Rules for the implementation of quality control, intra-reported standards. Authorities: audit organizations, individual entrepreneurs carrying out this activity.

First level of regulation

The level of legal regulation of auditing activities in the Russian Federation was presented by the Tax Code of the Russian Federation, Civil Code, FZ "On Auditing Audit", FZ "On Self-Regulatory Organizations", FZ "On the Central Bank of the Russian Federation", law called "On Joint-Stock Companies" and other . There are also regulatory acts of state. authorities. Among them, it is important to note the decree of the Government of the Russian Federation "On issues of state regulation of auditing activities in the Russian Federation" and so on. It is on the basis of these regulatory acts that the legal regulation of audit activities by the state is being implemented.

Second level of regulation

The second level of legal regulation of audit and audit activity is the following documents: the National Code of Prof. Ethics of auditors, the standards of this type of activity of the federal level, methodological guidelines and regulations, which are issued within a certain competence of an authorized federal regulatory structure of this activity by the state, that is, the Ministry of Finance of Russia. In the last category it is advisable to include the order of the Ministry of Finance of Russia called "Provisional Regulations on the system of certification, advanced training and training of auditors in the Russian Federation", as well as the "Provisional Regulation on the organization and implementation of monitoring compliance with auditors of standards (rules) prof. Activities and prof. Ethics ", which was approved by the Audit Council at the Ministry of Finance of Russia 30.10.2008, and so on.

Third level of regulation

At the third level of legal regulation of auditing activities - regulations of prof. Audit associations. It is worth noting that they are published by these structures exclusively within their own competence. As a rule, regulatory acts are represented by the Codes of prof. Ethics SRO, SRO standards of specialists in the art, as well as methodological provisions and guidelines that are published by the SRO within a certain competence.

The fourth level of regulation

To the fourth level of legal regulation of auditing activities in Russia, it is advisable to attribute specific rules for the implementation of internal control in the enterprise or in the organization in terms of quality. In addition, internal techniques and standards are included here. All of them are designed directly to audit organizations or individual entrepreneurs promoting the corresponding activity.

Self-regulatory organizations

It is worth noting that through regulatory acts 3 and 4 levels underlying legal regulation of auditing activities, audit self-regulation occurs. FZ "On self-regulatory organizations" is engaged in regulating relations related to the activities of such organizations. These relationships unite the subjects of professional or business activities, carry out the interaction of self-regulating structures and their members, as well as consumers produced by their commercial products (services, works), executive type authorities.

What determines the FZ?

It is important to know that the FZ "On Self-Regulatory Organizations" explains the following points:

• The concept of self-regulating directly, as well as the subjects of this category.
• The subject of self-regulation, the rules and standards of self-regulating structures, the general criteria for recognizing the organization of a non-profit type of SRO. The content of self-regulation is the development and subsequent establishment of rules and standards of a certain type of activity and, of course, control over the execution of the requirements of certain rules and standards.
• The structure of the management bodies, key functions, responsibilities and rights of self-regulating organizations.
• The need to develop and subsequent approval of the rules and standards of SRO, as well as the formation of specialized structures for the implementation of control over their execution by members of the SRO.
• The procedure for performing control functions against self-regulatory organizations that relate to the activities of their members.
• Methods for ensuring a property type of responsibility of members of the SRO directly to consumers of commercial products (services, works), as well as before other persons.

It should be supplemented that Russian standards in this case have the name of the federal arms Aud. Activities (FPSAD).

Category Fppsad

It is interesting to know that the first FPSAD - there were six of them, they came into effect in the distant 2003. Since that time, standards are constantly updated and improved. Their editing is associated with both the development of the audit market, the dynamics of the EC. Activity in Russia and changes occurring in the international practice of auditing, identifying and subsequently generalizing fundamentally new cases, with which the auditor faces in the process of implementing professional activities.

At the end of 2010, about 34 FPSADs operated. They were adopted according to the already existing FZ of 07.08.2001 "On audit activities" and approved through the Decree of the Government of the Russian Federation of September 23, 2002. It should be borne in mind that these standards will not lose relevance before approving the authorized by the federal structure of the audit standards, which are provided for by the new law of 30.12.2008 "On Aud. Activities", at the federal level.

It is necessary to know that the FPSAD currently covers the information system that is needed to implement audit activities both in terms of audit and relative to the services of a concomitant type. They form uniform requirements for the procedure for providing this type of service, the design of their results, as well as to assess the quality of the audit.

The requirements of the FPSAD are needed by auditors and structures of state regulation to create and implement a competent policy in the field of audit. The compliance of domestic standards by international one way or another ensures confidence in the audit conclusion from users both within the Russian Federation and abroad.

Final part

So, we reviewed the main aspects of legal regulation of auditing in Russia. In conclusion, it should be noted that the development of the audit should be based on the best global achievements, as well as in the practice of the functioning of domestic organizations and enterprises. It should combine the existing achievements of specialists in the field of audit and consulting, as well as contribute to the self-improvement of Aud. Activities in the future.

Introduction

Since the results of the audit are the basis of a variety of economic decisions, the audit in all countries is rather tightly regulated. In some of them, for example in France, the state interferes with this process, establishing norms, audit regulations, carrying out the registration of auditors and audit firms and control over their activities.

In other countries (USA, United Kingdom), this process is regulated by public professional audit organizations.

seven and a half years old, regulation of auditing activities in the Russian Federation was carried out in accordance with the temporary rules of auditing. With the adoption of Federal Law No. 119 "On Auditing Activities" in the Russian Federation began a new stage of auditing development. Decree of the President of the Russian Federation of December 22, 1993 No. 2263, paragraph 2 of this decree found that temporary

the rules come into force throughout the Russian Federation from the date of publication of this Decree and are valid until the federal assessment of the Russian Federation of the Russian Federation regulating auditing activities.

The need to improve the legislative support of audit activity in the Russian Federation was caused by the fact that the temporary rules, playing an important and timely role in the establishment of an audit in the country, no longer reflected in full extent conditions in the market of audit services, lagged behind a number of significant positions from reality.

In this course work, the provisions of the Federal Law "On Audit Activities" (hereinafter - the law) will be considered and new norms of the legal framework for the regulation of auditing in the Russian Federation, introduced by this Law, will be refined.

Chapter1.Audiology, Audit, Auditor, Audit Organization. Rights and obligations of audit organizations.

According to Article 1 of the Law, "Audit activities, Audit" is entrepreneurial activities on an independent audit of accounting and financial (accounting) reporting of organizations and individual entrepreneurs. The definition does not have fundamental differences from the provisions used in the time rules, where it was stated that auditing activities - Audit is an entrepreneurial activity of auditors (audit firms) to implement independent private audits of accounting (financial) reporting, payment and settlement documentation, tax declarations and other financial obligations and requirements of economic entities, as well as the provision of other audit services.

However, there is a significant difference in determining the purpose of the audit in the temporary rules and in this article of the law. So, in Temporary rules It was found that the main purpose of the audit activity is establishment of the accuracy of the accounting (financial) reporting of economic entities and the compliance of the regulatory acts performed by the financial and economic operations in force in the Russian Federation. Lawit is envisaged that the purpose of the audit is the expression of the opinion on the reliability of financial (accounting) reporting of audited and compliance with the procedure for conducting accounting on the legislation of the Russian Federation. Such a concept formulated on the basis of international experience, and most likely, more accurately reflects the purpose of the audit.

A detailed list of associated audit services established in the first article is positive, which will allow more specifically, with a legislation to evaluate the possibility of such services by auditing organizations and individual auditors. Taking into account the fact that the provision of related audit services, as a rule, occupies a leading place in quantitative and value terms in the total amount of work and services, this norm (absentary in this form in the temporary rules) is extremely important. Thus, for the purposes of the law, the services of the following services and individual auditors of the following services are understood under the associated audit 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) carrying out 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.

At the same time, the law provides that 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, which corresponds to the norm acting earlier in the temporary rules.

The law indicates the legal space of the audit: Art. 2 "Legislation of the Russian Federation and other audit acts" determines that auditing activities are carried out in accordance with this Federal Law and adopted in accordance with it other federal laws regulating relations arising from auditing activities. The norms of the legislation of the Russian Federation on the audit activity contained in other federal laws must comply with this Law.

At the same time, the peculiarities of the legal status of auditing organizations carrying out audits of agricultural cooperatives and unions of these cooperatives are determined by the Federal Law "On Agricultural Cooperation".

According to Article 3, "Auditor" - an individual responsible for the qualification requirements established by an authorized federal body and having a qualification certificate of the auditor. This concept does not introduce any significant new rules compared to temporary rules.

At the same time, in Article 4 of the Audit Organization, there are a number of differences compared to temporary rules. Thus, this article of the law provides for no less 50 percent The personnel composition of the audit organization should be citizens of the Russian Federation, permanently residing in the Russian Federation, and in case the head of the audit organization is a foreign citizen, - not less 75 percent. Also, this article determines that the state of the audit organization should consist at least five auditors.

Art. 5 "Rights and obligations of audit organizations and individual auditors" and Article 6 "The rights and obligations of audited parties and (or) persons who have entered into an agreement for the provision of audit services." In these articles, applying more than eight-year-old experience of the experience of temporary rules, the rights and obligations of auditors and audited parties are established in more detail.

According to Art. 5 "The Rights and Responsibilities of Audit Organizations and Individual Auditors", when conducting an audit audit organizations and individual auditors have the right:

1) independently define the forms and methods of conducting an audit;

2) check in full documentation related to the financial and economic activity of the audited person, as well as the actual availability of any property taken into account in this documentation;

3) to receive an explanation of clarifications in oral and written forms in the course of auditing issues in the course of the audit;

4) refuse to conduct an audit or expressing its opinion on the reliability of financial (accounting) reporting in the audit report in cases:

Failure to provide the audited person with all the necessary documentation;

Identifying during the audit circumstances that provide either can have a significant impact on the opinion of the audit organization or an individual auditor about the degree of reliability of financial (accounting) reporting of the audited person;

5) carry out other rights arising from the substance of legal relations identified by the Agreement for the provision of audit services and not contrary to the legislation of the Russian Federation and this Federal Law.

When conducting an audit audit organizations and individual auditors are required:

1) carry out an audit in accordance with the legislation of the Russian Federation and this Federal Law;

2) to provide at the request of the audited person the necessary information on the requirements of the legislation of the Russian Federation relating to the audit, as well as the regulatory acts of the Russian Federation, on which comments and conclusions of the audit organization or an individual auditor are based;

3) on time set by the Agreement of Audit Services, transfer the audit conclusion to the audited person and (or) to the person who has concluded an audit service agreement;

4) to ensure the safety of documents received and compiled during the audit, not to disclose their content without the consent of the audited person and (or) of the person who has concluded an audit service agreement, with the exception of cases provided for by the legislation of the Russian Federation;

5) to fulfill other duties arising from the substance of legal relations determined by the Agreement for the provision of audit services and not contrary to the legislation of the Russian Federation.

audibular face and (or) The person who has concluded an audit service agreement is entitled:

1) receive information on the legislative and regulatory acts of the Russian Federation on the audit organization or an individual auditor, on which the conclusions of the audit organization or an individual auditor are based;

2) get from the audit organization or an individual auditor an audit conclusion in time defined by the Agreement for the provision of audit services;

3) to carry out other rights arising from the substance of legal relations determined by the Agreement for the provision of audit services and not contrary to the legislation of the Russian Federation.

According to Article 6, when conducting an audit the audited person and (or) the person who has concluded an audit service agreement is obliged to:

1) enter into contracts for compulsory audit with audit organizations within the deadlines established by the legislation of the Russian Federation;

2) Create an audit organization (individual auditor) Conditions for timely and complete audit conduct, to promote audit organizations (individual auditors) in the timely and full audit, provide them with information and documentation necessary for the implementation of the audit, to be given in oral or written the request for auditors or audit organizations comprehensive explanations and confirmation in oral and written forms, as well as request information from third parties necessary for the audit;

3) not to take any actions in order to limit the range of issues to be found out when conducting an audit;

4) to quickly eliminate the auditors revealed during the audit violation of accounting and financial (accounting) reporting;

5) timely pay for the services of audit organizations (individual auditors) in accordance with the audit agreement, including in cases where the conclusions of the audit report are not consistent with the position of employees of the audited organization, as well as in the case of incomplete performance by auditors of work on reasons independent of them ;

6) to fulfill other duties arising from the substance of legal relations determined by the Agreement for the provision of audit services and not contrary to the legislation of the Russian Federation.

Chapter 2. Clear audit, auditing mystery.

The essential difference of the content of Art. 7 "Mandatory Audit" from presenting this issue in temporary rules: in the time rules it was stated that the mandatory audit was carried out in cases directly established by acts of the legislation of the Russian Federation. In addition, in the Federal Law "On Accounting", it is also indicated that the accounting (financial) reporting of the organization should include an audit conclusion, if it is subject to compulsory audit in accordance with federal laws. At the same time, most organizations were subject to compulsory audit before the adoption of the Federal Law "On Auditing Activities" not in accordance with federal laws, but in accordance with the regulations of the Government of the Russian Federation. Now the law provides a list of criteria for which organizations are subject to mandatory audit.

Mandatory audit is carried out In cases where:

1) the organization has an organizational and legal form of an open joint stock company;

2) The organization is a credit institution, an insurance organization or a society of mutual insurance, a commodity or stock exchange, an investment fund, a state extra-budgetary fund, the source of funds of which are the mandatory calculations made by the legislation of the Russian Federation produced by individuals and legal entities, the fund, sources of funds of funds are voluntary deductions of individuals and legal entities;

3) the volume of revenue of the organization or an individual entrepreneur from the sale of products (performance of work, the provision of services) in one year exceeds 500 thousand times established by the legislation of the Russian Federation the minimum wage or the amount of balance assets exceed at the end of the reporting year 200 thousand times established by the legislation of the Russian Federation minimum wage;

4) The organization is a state unitary enterprise, a municipal unitary enterprise based on the principle of economic management if the financial indicators of its activities comply with sub-clause 3 of paragraph 1 of this article. For municipal unitary enterprises, the law of the constituent entity of the Russian Federation, financial indicators may be reduced;

5) a mandatory audit against these organizations or individual entrepreneurs is provided for by federal law.

Mandatory audit is conducted by audit organizations. When carrying out a mandatory audit in organizations, in the statutory (share) capital of which the share of state ownership or property of the constituent entity of the Russian Federation is at least 25 percent, the conclusion of audit services should be carried out according to the results of an open competition. The procedure for conducting such competitions is approved by the Government of the Russian Federation.

The audit of the audited parties, in the financial (accounting) documentation of which contains information constituting a state secret, can only be carried out by audit organizations, in the authorized (folding) capital of which there is no share belonging to foreign physical and (or) legal entities, and which have admission to Information constituting the state secret obtained in the manner prescribed by the legislation of the Russian Federation.

The innovation of this article is that the mandatory audit is carried out only by audit organizations. This will improve the quality of the compulsory audit that has an important economic and social significance.

Important, both for the auditor and the audited person, has a question of confidentiality of information during audit. In the temporary rules, this issue was not paid enough attention. Apparently, among other things, this circumstance contributed to the fact that auditors sometimes arose acute situations, including in relationship with law enforcement agencies. In the law, a separate article 8 is devoted to this serious issue - "Auditing Mystery". The very concept of "audit mystery" was introduced earlier part of the first Tax Code of the Russian Federation. This article describes in detail the procedure for using the information received during the audit inspections, as well as in the implementation of quality control in relation to individual auditors and audit organizations. Provided for disclosing the audit secrecy.

According to Article 8, audit organizations and individual auditors are required to keep the secret on operations of audited and persons who are related to the audit services.

Audit organizations and individual auditors are required to ensure the safety of information and documents received and compiled by them in the implementation of audit activities, and it is not entitled to transfer the specified information and documents or copies of them to third parties or to disclose them without the written consent of organizations and individual entrepreneurs for which an audit was carried out And the services related to audit were provided, with the exception of cases provided for by this Federal Law and other federal laws.

The federal executive body, carrying out state regulation of auditing activities (hereinafter referred to as the Commissioner of the Federal Body), and other persons who received access to the information constituting the audit secret in accordance with this Federal Law and other federal laws are obliged to maintain confidentiality regarding such information.

In case of disclosure to the audit organization, an individual auditor, an authorized federal body, as well as other persons who received access to the information constituting the audit secrecy, on the basis of this Federal Law and other regulatory legal acts of the Russian Federation, an audited person or a person who has concomitant audit services, As well as audit organizations and individual auditors have the right to demand from the guilty person to compensation for damages.

Audit organization and individual auditor documents containing information about the operations of audited and persons with whom a contract for the provision of related audit services are provided solely by the court decision by authorized by these solutions to persons or government authorities of the Russian Federation in cases provided for by the legislative acts of the Russian Federations about their activities.

Chapter 3. Rules (standards) of audit activity.

The law gives the definition and principles of the action of such an important tool for the work of the auditor, and control over its activities as the rules (standards) of audit activity. This question was absolutely not covered in temporary rules. At the same time, the Regulation on the Commission on Audit Activity under the President of the Russian Federation, approved by the order of the President of the Russian Federation of February 4, 1994 No. 54-RP, it was determined that the Commission on Auditing under the President of the Russian Federation has the right to develop standards of auditing and related Services. For the period 1996 to 2000, the Commission for Auditing under the President of the Russian Federation was approved by 38 rules (standards) of auditing and a list of terms (glossary). But due to the lack of a legislation, the obligation to apply these rules (standards), as well as in connection with the impossibility of making the rules (standards) of the audit activity of the relevant legal status, their application, and the control over their observance was difficult.

Now, Article 9 of the Law "Rules (Standards) of Auditing" found that the rules (standards) of auditing activities are uniform requirements for the implementation of auditing activities, design and assessment of the quality of audit and related services, as well as to the procedure for the preparation of auditors and evaluation their qualifications. At the same time, the rules (standards) of audit activity are divided into:

Federal Rules (standards) of auditing activities and internal rules (standards) of auditing activities operating in professional audit associations;

Internal rules (standards) of audit organizations and individual auditors.

The law establishes that the federal rules (standards) of audit activity are approved by the Government of the Russian Federation and are mandatory for audit organizations, individual auditors, as well as for audited parties, with the exception of provisions in respect of which they are indicated that they are recommendatory.

Professional audit associations have the right if it is provided for by their charters, to establish for its members of the Rules (standards) of audit activities that cannot contradict the federal rules (standards) of auditing activities and the requirements of which cannot be lower than the requirements of the federal rules (standards) of auditing activities and rules Professional audit association, whose members they are.

Audit organizations and individual auditors have the right to establish rules for their members (standards) of auditing, which cannot contradict the federal rules (standards) of auditing activities and the requirements of which cannot be lower than the requirements of the federal rules (standards) of audit activities.

Audit organizations and individual auditors in accordance with the requirements of the legislative and other regulatory legal acts of the Russian Federation and the federal rules (standards) of audit activities are entitled to independently select the techniques and methods of their work, with the exception of planning and documenting audit, drawing up the working documentation of the auditor, the audit conclusion, which are carried out in accordance with the federal rules (standards) of audit activities.

Chapter 4. Audit Conclusion. Obviously false audit conclusion. Independence of auditors, audit organizations and individual auditors .

In art. 10 "Audit Conclusion" It is stated that the audit conclusion is an official document intended for users of financial (accounting) reporting of audited parties, compiled in accordance with the Federal Regulations (standards) of auditing activities and containing a pronounced in the established form of an audit organization or an individual auditor about the established form The reliability of the financial (accounting) reporting of the audited person and compliance with the procedure for conducting its accounting legislation of the Russian Federation. Compared to temporary rules In this article of the law, it is determined that the form, content and procedure for submitting audit reports are determined by the federal rules (standards) of audit activities.

The law presents such an article as Art. 11 "Obviously false audit conclusion." In the temporary rules, there was no coverage of this issue. Given the urgent need to improve the quality of audit audits and the responsibility of auditors for their conscientious work, the importance of this article is extremely important. It defines that a deliberately false audit conclusion is an audit conclusion drawn up without an audit or compiled according to the results of such an audit, but clearly contradicts the contents submitted to the audit and reviewed by the audit organization or an individual auditor during the audit. Obviously false audit report is recognized as only by court decision.

This article establishes responsibility for drawing up a deliberately false audit report. Thus, such an action entails responsibility in the form of cancellation from an individual auditor or an audit organization of a license for auditing activities, and for the person who has signed such a conclusion is also canceled by the qualification certificate of the auditor and attracting it to criminal liability in accordance with the legislation of the Russian Federation.

In art. 12 "Independence of auditors, audit organizations and individual auditors" in more detail compared to the temporary rules, the circle of persons (physical and legal) and (or) for which are not allowed to conduct audits. In the preparation of this article, the existing experience of the implementation of temporary rules was also used.

Audit cannot be carried out:

1) auditors who are founders (participants) of audited parties, their leaders, accountants and other persons who are responsible for organizing and conducting accounting and the preparation of financial (accounting) reporting;

2) auditors consisting with founders (participants) of audited parties, their officials, accountants and other persons who are responsible for organizing and conducting accounting and the preparation of financial (accounting) reporting, in close relationship (parents, spouses, brothers, sisters, Children, as well as brothers, sisters, parents and children of spouses);

3) audit organizations, leaders and other officials of whose founders (participants) of audited parties, their officials, accountants and other persons who are responsible for organizing and conducting accounting and drawing up financial (accounting) reporting;

4) audit organizations, managers and other officials of which are in close relationship (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses) with founders (participants) of audited parties, their officials, accountants and other persons who are responsible for organizing and conducting accounting and drafting financial (accounting) reporting;

5) audited organizations regarding audorous persons who are their founders (participants) regarding audited parties for whom these audit organizations are founders (participants) regarding subsidiaries, branches and representative offices of these audited entities, as well as in relation to organizations, who have common with this audit organization founders (participants);

6) audit organizations and individual auditors provided for three years directly preceding auditing services, services for the restoration and accounting of accounting, as well as to compile financial (accounting) reports to individuals and legal entities - in relation to these persons.

The procedure for payment and amount of monetary remuneration to audit organizations and individual auditors for conducting an audit (including mandatory) and the provision of services related to it are determined by the Audit Services Treaties and cannot be addressed to the implementation of any claims of audibility about the content of conclusions which can be made as a result of an audit.

A completely new norm in the regulation of audit activity is the requirement to insure the audit risk organization of the risk of liability for violation of the contract during compulsory audit. This is provided by Art. 13 "Insurance during compulsory audit".

Compulsory insurance of audit risks is envisaged during the mandatory audit. This is a rather liberal formulation, because in most countries of the world all auditing activities are subject to compulsory insurance. True, the absence of concrete conditions in the law of this mandatory insurance led to the fact that often mandatory insurance for auditors was fictitious. After insulating the symbolic amounts, the auditors actually buy a piece of paper that gives them the right to participate in the obligatory audit.

According to the designs of the laws, the insurance of this type of risks should be a built-in regulator of the audit business. The client receives confidence in compensation for losses obtained by the fault of the auditor, and the auditor - an incentive to prevent these losses, which is achieved by the continuous improvement of the qualifications of the staff of the audit company. In addition, audit risk insurance guarantees a client from an error that even a very experienced auditor can miss.

Since the Russian audit market is largely (according to some estimates, by 75%) is engaged in foreign auditors, the latter prefer to insure their professional risks, especially when working with major international companies, in foreign insurers.

The insurance risk insurance market for domestic auditors is modest: the general insurance coverage of all audit companies, according to some estimates, does not exceed $ 50 million, and all insurance fees - no more than 70% of auditors use voluntarily insurers in terms of insurers. As a rule, all major Russian auditors voluntarily insulate their risks, and they did it before signing the president of the said law. For such companies, voluntary insurance is not only a way to manage risks, an indicator of well-being and a certain status, but often a compulsory requirement for them with participation in tenders to audit. (www. Emigration.russie.ru // 30/08 / 2003 // "Insurance of audit risks")

Upon its small size, the audit risk insurance market brings super-profit insurance companies: auditors whose clients suffered because of their non-professionalism, as a rule, seek to resolve all the issues to appeal to the insurer. Therefore, the cases of payments under audit insurance contracts are single.

Absolute leadership in this narrow segment of the insurance market occupies Ingosstrakh. The leaderboard also includes Vesta, Psk and Rosgosstrakh.

Chapter 5. Quality control of the work of audit organizations and individual auditors. Certification for the right to carry out audit activities. The foundations and procedure for canceling the qualification certificate of the auditor. Licensing audit activities.

In Article 14 "Quality control of the work of audit organizations and individual auditors" in more detail and in comparison with the temporary rules, the procedure for the implementation of quality control is determined, the responsibility of auditors for evading the external quality audit and for systematic violation of the requirements of regulatory legal acts and federal rules (standards) audit activity.

According to the article, audit organizations and individual auditors are required to establish and comply with the rules for the control of the internal quality of the audit reports. The requirements for the specified rules are governed by federal regulations (standards) of audit activities. The system of testing the quality of the work of individual auditors and audit organizations by external verifies is established by an authorized federal body, which can conduct such inspections both by their own and delegate the right to conduct such inspections by accredited professional audit associations against participants in these associations.

Evasion from the external quality audit or failure to submit the required documentation to the test or other required information can serve as a basis for canceling a license to carry out the audit activities of the audit organization or an individual auditor.

In the event of a detection when verifying the quality of the work of the systematic violation of the auditor, the auditor of the audit organization or an individual auditor during the audit of the requirements of regulatory legal acts and federal regulations (standards) of auditing activities obliged to report such facts to the federal body. The guilty of such violations may be imposed in the procedure established by this Federal Law, up to the cancellation of the qualification certificate of the auditor, as well as cancellation of the license to carry out the audit activity of the individual auditor.

In Art 15 "Certification for the right to implement audit activities" of fundamental changes compared to the presentation of this issue in the temporary rules. TO mandatory requirements for applicants for the qualification certificate of the auditor Higher economic and (or) legal education obtained in Russian educational institutions with state accreditation and the availability of work experience on an economic or legal specialty of at least three years.

At the same time, it has been established that additional requirements for applicants for the qualification certificate of the auditor, as well as the procedure for holding certification for the right to carry out audit activities, a list of documents submitted together with a statement of admission to certification, quantity and types of certificates, qualification programs and procedures Their delivery is determined by the authorized federal body.

This article defines that each auditor having a qualifying certificate is obliged during each calendar year since the year following the year of receiving the certificate, undergo training on advanced training programs approved by an authorized federal body. Training on advanced training programs is carried out by persons who have licensed for educational activities.

The law contains Article 16 - "The foundations and procedure for canceling the qualification certificate of the auditor". Such a detailed presentation of this issue was absent in the temporary rules.

According to Article 16, the qualification certificate of the auditor is canceled in cases if:

1) the fact of obtaining a qualifying certificate of the auditor using concrete documents is established;

2) a court sentence entered into legal force, providing for a sentence in the form of deprivation of the right to engage in auditing activities during a certain period;

3) established the fact of non-compliance with the requirements of Articles 8 and 12 of this Federal Law;

4) the fact of the systematic violation by the auditor during the audit of the requirements established by the legislation of the Russian Federation or federal regulations (standards) of audit activity is established;

5) the signing of an auditor of an auditor of an auditor without auditing is established;

6) the fact is established that during the two calendar years in a row, the auditor does not carry out audit activities;

7) The auditor violates the requirement for training in advanced training programs established by Article 15 of this Federal Law.

This article provides that the decision to cancel the qualification certificate of the auditor is adopted by an authorized federal authority. The authorized federal body makes a motivated decision to cancel the qualification certificate of the auditor.

At the same time, the person, the qualification certificate of which is canceled, has the right to appeal against the decision of the authorized federal authority on the cancellation of the qualification certificate of the auditor to court within three months from the date of obtaining a decision on the cancellation of the qualification certificate of the auditor.

Also in this article of the law, the deadlines previously determined the person deprived of the qualification certificate of the auditor, it is not entitled to re-apply to the application for the receipt of the certificate for the right to carry out audit activities.

Given that the licensing of certain types of activities in the Russian Federation is governed by the Federal Law "On the Licensing of Selected Activities" in Art. 17 "Licensing of audit activity" provides that licensing of auditing activities, including the procedure for issuing, suspending and canceling the license, is carried out in accordance with the legislation of the Russian Federation on licensing certain types of activities. This article defines the date of receipt of the audit organization or an individual auditor of the license to carry out audit activities is the date of decision on issuing the relevant license.

Chapter 6. The Commissioner of the Federal State Regulatory Audit Authority. Council for audit activities with the authorized federal body.

In the regulatory scheme of auditing activities in Russia, Article 18 of the Law introduces an authorized federal authority of state regulation of audit activities. Thus, it is not provided for the functioning of the Commission for Auditing previously defined by the Team Regulations on the President of the Russian Federation (by the Decree by Decree of the Russian Federation of April 25, 2001 No. 463), as well as the central attestation and licensed audit commissions of the Ministry of Finance of Russia and the Bank of Russia.

Article 18 provides that the functions of the federal state regulation of auditing activities are carried out by an authorized federal executive body defined by the Government of the Russian Federation. The provision of the federal authority approves the Government of the Russian Federation.

Basic functions of the authorized federal body The following are defined:

Edition within its competence of regulatory legal acts regulating auditing activities;

Organization of development and submission to approval by the Government of the Russian Federation of the Federal Rules (standards) of auditing activities;

Organization in the procedure established by the legislation of the Russian Federation, the manner of certification, training and advanced training of auditors in the Russian Federation, licensing of audit activities;

Organization of the supervision system for compliance with auditing organizations and individual auditors of licensing requirements and conditions;

Monitoring compliance with auditing organizations and individual auditors of the federal regulations (standards) of audit activities;

Determining the volume and development of the procedure for submission to the authorized reporting authority of audit organizations and individual auditors and financial statements;

Conducting state registers of certified auditors of audit organizations, individual auditors, professional audit associations and methodical centers in accordance with the Register Registration Regulations approved by an authorized federal authority, as well as the provision of information contained in registers, all interested parties;

Accreditation of professional audit associations.

Also new positioncompared to temporary rules is creation of an audit board with an authorized federal bodyprovided for in Article 19 of the Law. This article states that the audit board with an authorized federal body is created to take into account the opinions of professional participants in the audit market. The Regulation on the Audit Council is approved by the head of the Commissioner of the Federal Body.

It is determined that the members of the audit council are approved by the head of the authorized federal authority on the presentation of accredited professional audit associations, federal executive bodies, scientific organizations and higher educational institutions. The Council for Auditing includes representatives of federal executive bodies who regulate the professional activities of organizations subject to compulsory audit.

The representation of accredited professional audit associations in the audit advice should be at least 51% of the general composition of the Council, which will allow representatives of the profession to actively participate in the preparation and decision-making.

This article also identifies the main functions of the audit council. So, in particular, the Council:

Takes part in the preparation and preliminary review of the main documents of auditing and draft decisions of the Commissioner of the Federal Body;

Develops federal rules (standards) of auditing activities, they are periodically reviewing and submitting them for consideration by an authorized federal authority;

Considers the appeals and petitions of accredited professional audit associations and makes relevant recommendations for consideration by the Commissioner of the Federal Body;

Performs other functions in accordance with the Regulations on the Audit Council.

Chapter 7. Accredited professional audit associations.

The decision that meets the modern requirements of the development of the profession is the introduction of the Institute of Accredited Professional Assignments, which will play a significant role in increasing the participation of professional associations of auditors in the process of regulating auditing activities and more efficient control over the quality of audit services. This issue is devoted to Art. 20 "Accredited professional audit associations."

This article determined that an accredited professional audit association is the association of auditors, individual auditors, audit organizations whose members are at least 1000 certified auditors and (or) at least 100 audit organizations established in accordance with the legislation of the Russian Federation in order to ensure the conditions The audit activities of their members, the protection of their interests, acting on a non-commercial basis, establishing mandatory rules for its members (standards) of the implementation of professional activities and professional ethics, carrying out systematic control over their compliance, received accreditation in an authorized federal body.

Accredited professional audit associations have the right to:

Participate in certification for the right to carry out audit activities conducted by an authorized federal body;

In accordance with the qualification requirements of the authorized federal authority, develop curricula and plans, carry out professional training of auditors;

Independently or on behalf of the authorized federal body to verify the quality of the work of audit organizations or individual auditors that are their members;

Following the results of the inspections, apply measures to impact the perpetrators and apply to the authorized federal body with a motivated petition to impose a penalty on such persons;

Apply to the authorized federal authority on issuing challengers qualifying certificates of the auditor;

Apply to the authorized federal authority suspension and cancellation of the qualification certificate of the auditor regarding its members;

Apply to the authorized federal authority on issuing, suspending and canceling a license for its members;

Contact the audit council with suggestions for auditing regulation;

Promote the development of the auditor's profession and improve the effectiveness of auditing activities in the Russian Federation;

Protect the professional interests of auditors in the state authorities of the Russian Federation and the constituent entities of the Russian Federation, courts and law enforcement;

Develop and publish literature and periodic publications on audit and related services;

Represent the interests of auditors in international professional organizations of auditors;

To carry out other functions defined by the authorized federal body.

The interest of associations in obtaining this status is obvious - the state confirms the level of training of professionalization, the authorized federal body of state regulation of auditing activities transmits him with certain powers, its authority and fame in the audit and accounting community, both in Russia and abroad, is increasing.

Obvious and for other participants in the audit services market: practicing auditors and audit organizations this will allow you to find such a trade union that is not in words, but in fact will take care of defending the interests of its participants, introducing modern working methods and effective regulation of relations within the profession , and customers of auditors and audit organizations, the recommendation of the authoritative trade uniformity of a certain audit organization for conducting an audit will allow them to be sure that the audit will be conducted at a high professional level by qualified specialists with the proper level of understanding of the ethics of the auditor. With this approach, the subsequent work of an accredited professional association clearly demonstrates its potential and real opportunities, and subsequently will allow to make a differentiated approach to both the transfer of additional powers and the appropriateness of using a specific accredited trade uniform existing ones. Their introduction and the main efficient work will serve as a starting point for the transmission of regulatory functions by professional audit associations. It is determined that the procedure for obtaining accreditation, refusal to issue and recall accreditation, the rights and obligations of accredited professional audit associations are determined by an authorized federal body, taking into account the requirements of this Law. and recommendations of the Council on audit activities.

This article provides for that when canceling a license to carry out audit activities of the audit organization or an individual auditor, this auditing organization or this individual auditor is excluded from all accredited professional audit associations by members of which they consist, without the right to accession, as in these accredited professional audit associations and other accredited associations for the period established by an authorized federal body, but not more than three years from the date of cancellation of the license from this audit organization or this individual auditor.

Chapter 8. Responsibility for violation of the legislation of the Russian Federation on audit.

The law has a separate article on liability for violation of the legislation of the Russian Federation on Audit - Art. 21. In principle, the norms of this article are based on previously operating norms in the temporary rules. Thus, the law provides that the implementation of auditing activities by the audit organization or an individual auditor without receiving the relevant license entails the penalty from the audit organization or an individual auditor in the amount of from 100 to 300 minimum wages established by the Federal Law.

The same article provides that the evasion of an organization or an individual entrepreneur to be mandatory audit, from its holding or impede its conduct, entail a penalty from the organization and an individual entrepreneur in the amount of 500 to 1000 minimum wages established by the Federal Law.

Conclusion

The law will enter into force (with the exception of a number of individual regulations) after one month from the date of its official publication. Also in this article indicates the procedure for the action of the qualification certificates of the auditor and licenses for the implementation of audit activities issued in the prescribed manner before the entry into force of this Federal Law. Special attention should be paid to the fact that in accordance with paragraph 4 of Art. 22 Within three months from the date of entry into force of the Federal Law, that is, until December 9, 2001, audit organizations should lead their constituent documents and personnel in accordance with the requirements established by the article "Audit Organization" of this Federal Law.

Having considered the Federal Law "On Audit Activities", it can be noted that Russian auditors received a refined legal framework and the effective implementation of this law should at this stage contribute to the further development and strengthening of the audit in Russia, to increase its authority in the global community. Everything will now depend on the joint constructive work of auditors, professional audit associations and interested state bodies aimed at developing an audit in Russia.

LITERATURE

2. Audit / Ed. IN AND. Podolsky. - M.: Uniti - Dana, 2000.

3. Legal basis of accounting and auditing activities / Under Red.G. Chaadaeva. - M.: Lawyer, 2001.

4. Temporary regulations of audit activity in the Russian Federation.
Annex to the decree of the President of the Russian Federation of December 22, 1993 No. 2263 // Russian newspaper.

Ministerial Education of the Russian Federation

Moscow State University of Applied Biotechnology

Department: "Accounting,

Analysis and audit "

COURSE WORK

"Legal regulation of the audit

activities in the Russian Federation "

Performed:

Art. IEF, V to., V c.

Fomina Yu.A.

Checked:

Penkov V.A.

Moscow 2003

Introduction

1. Support activities, audit, auditor, auditing organization. Rights and obligations of audit organizations.

2. Mandatory audit, audit mystery.

3. Rules (standards) of audit activity.

4. Audit conclusion. Obviously false audit conclusion. Independence of auditors, audit organizations and individual auditors.

five . Quality control of the work of audit organizations and individual auditors. Certification for the right to carry out audit activities. The foundations and procedure for canceling the qualification certificate of the auditor. Licensing of audit activities .

6. The authorized federal body of state regulation of audit activities. Council for audit activities with the authorized federal body.

7. Accredited professional audit associations.

8 . Responsibility for violation of the legislation of the Russian Federation on audit.

Conclusion.

List of references

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