Auditing in russia

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In coordination with the Federal law "On auditing work of the audit work, the audit provides an entrepreneurial work on independent verification of accounting and economic (accounting) statements of the organizations and individual businessmen. In the Russian Federation legally the task of the audit the audit is considered to be the expression of the judgment of the auditor on reliability of the economic (accounting) statements of the audited entity and approval of approximately of accounting with the legislation of the Russian Federation.

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Творческое эссе

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Англ.яз. (профессиональный для направления "Экономика")


Auditing in russia







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Auditing in russia

In coordination with the Federal law "On auditing work of the audit work, the audit provides an entrepreneurial work on independent verification of accounting and economic (accounting) statements of the organizations and individual businessmen. In the Russian Federation legally the task of the audit the audit is considered to be the expression of the judgment of the auditor on reliability of the economic (accounting) statements of the audited entity and approval of approximately of accounting with the legislation of the Russian Federation. At this the reliability of economic (accounting) statements in the given case refers to the level of data accuracy economic (accounting) statements, which allows the user to these statements on the basis of its data to create accurate conclusions about the results of domestic work, the economic and financial situation of the audited entity and to assume based on the findings of a substantiated conclusion. Ratio of about of accounting with the legislation of the Russian Federation implies a company and business accounting and accounting (financial) statements in harmony with the legally established rules, in particular, in harmony with the Federal law "On accounting" and other normative-legal acts regulating the procedure of accounting. In article 1 of Federal law "On audit work " directed on entrepreneurial disposition of audit work. This allows to determine the audit work as an independent work carried out at own risk work aimed at sustained benefits from the proposal of the audit proposals. audit of the economic control of the Russian Federation. Entrepreneurial disposition of the audit work permits to delimit the audit, defined near the creators as the way of realization of non-departmental independent monetary control from municipal control. The Act States, in fact, that the audit is not a substitute for municipal supervision, in coordination with the legislation of the Russian Federation state authorities. Audit is considered to be one of the forms of assessment of economic entities, but actors: personal auditors and audit organizations do not pursue those goals which stand before the municipal control, and directly: the audit of the legality and correctness рассредоточивания cash country audit of correctness of calculation and payment of taxes, identify and destroy the violations, вербования guilty officials to legal liability. Municipal control is the Executive and administrative work of the authorized municipal bodies of the case between the subjects of such a control is based on the method of power - the submission. Audit is considered to be entrepreneurial work and its subjects is peculiar way of equality of members. The case between the audit firm (auditor) and its visitor based on the volunteer will of the parties and erected on a contractual basis. And in that case, when the economic type must undergo an integral каждогоднюю audit audit, he is free in the choice of the audit company and the criterion of holding such an audit revision .

Sends the appearance of the audit in the Russian Federation are considered results of financial reform: the integration of the Russian economy in a big financial system, to recruit foreign investments, the appearance of these organizational and legal form of embodiment of entrepreneurial work, in which the right facilities separated from the management of the organization.  Резвое drafting of the leading Universities of the stock market, on the one hand, and the first bad skill ruin of a whole series of cash Universities, currency used their personal traders, on the other - created dilemma creation of auditing as a noble independent monetary control one of the main ways to stabilize the Russian economy. The necessity of creation and legal regulations in the audit of the University is guided by public interests of the country and society, for example, and the personal interests of the collective and individual businessmen, Russian and foreign traders. Despite the fact that the first audit of the company in the Russian Federation began in the late 80's, early legal adjustment of the audit work in the Russian Federation was initiated in 1993, when it was adopted the Decree of the President of the Russian Federation, approved the Short-term criteria of the audit work in the Russian Federation. Нареченные Criteria to regulate the Affairs in the sphere of audit prior to the adoption of August 7, 2001, Federal law "On auditing work " - the basic legal act regulating Affairs in the sphere of audit work and in real time. When the Russian audit the number of auditing companies and individual auditors grew inexorably. Rather declare fact that with the commencement of the issue of licenses to audit work in 1993, for 6 years on the market was created 8 thousand audit companies (according to the information of the Ministry of Finance). Operating qualifying certificates of the auditor, for that same stage managed to get 23.9 thousand. The rise in the number of auditors разъяснялся elementary - almost all of them were captive and for minor remuneration issued firms bogus solutions. For such as that clear Bazaar from the bogus auditors are required to take decisive actions. To that time in the market have already been made public audit organization, these Russian Collegium of auditors (RCA) or Unity Prof. Audit Organizations (drill-down) (which served as the prototype of today's University of professional auditors (IPAR), designed to represent the interests of the professional society. At this point, it is difficult to say, as was the determining their lobby in making fresh law for the auditors. However, the precedent remains precedent in 2001 Bazaar, working since December 1993 on the "Temporary rules of audit work in Russia", in the end received a fresh law "On audit activities", which regulated the lowest number of staff is certified professionals auditing companies, and not allowed any personal auditors involved неотклонимым audit. It seems to be a conclusion retrieved, as the law "On audit work " was not only a clean-series", but also approached domestic stereotypes audit to international. Regulations on the small number of staff of the audit company was in the midst of unprofitable for companies inflated sense of the state of the "pocket" of the auditors. But the effect came out absolutely different . In 2001 started the overall appearance of the 1 and the same auditors in a number of firms. Expansion of the market facilitated the start of price wars. What's more actually, that fight was already for the fact that the size of the audit and consulting market for 2001 increased almost 65%, actually, that the unconditional figures was seen in the amount of 5,5 billion roubles  Economic decline 2007-2008 provoked in Western markets increasingly important role in the control of work of banks, rating agencies and auditors. Western regulators diligently went away from the practice of self-regulation of Domestic regulators acted with accuracy on the contrary. The government was removed from the control over work of auditors. In the end of 2008 there was adopted the Federal law on the transition of the Russian audit market for self-regulation. The law came into power on 1 January 2010. In distinction from the system of certification and licensing, which operated until this stage , with this year auditing enterprises and personal auditors needed to join the special plan on self-regulation in the Russian Federation (SRO). Only on the Russian market has to work 6 self-regulatory organizations. Fresh adjustment device has led to a completely different picture on the market of auditing, if it was before. Of the 6.2 thousand companies , carried out the audit work in Russia in 2009, the number of audit companies entered in SRO equals only 4.9 thousand firms , according to the information of the registry of the Ministry of Finance on 25 may 2010. Number of auditors entered in the SRO, to that same time fell to 23.4 thousand in distinction from 38.8 thousand certified personal auditors engaged own work in 2009 . This way, the sheer number of active auditors and audit organizations decreased by more than a third part . About the performance of the mechanism of SRO Russian market of audit meantime condemn early. The above precedents development of audit in the Russian Federation, legal soil audit work permit to start discussing timely problems of Russian audit and research capacity of their detention. There are 3 the likeness of the audit problems: methodological, technological and many others. However, the proposed systematization clothes symbolic character. The methodological difficulties associated with different qualities audit methodology of science, its relations with other disciplines, and building a whole and pull in its structure. And technological difficulties audit touched the problems that feel specialists precisely in an audit of audit. But in practice, from time to time difficult to separate them from the methodological, because almost all the difficulties are at the crossroads of data 2 groups. For example, the contents of opinions "significant " and "degree of materiality, the validity of the adjustments to the last in the course of the audit the audit and the like tend to like to methodological tasks, and the erection and use of certain algorithms for determination of materiality values - process. The proposed systematization refers to the audit Committee as a science. But in a considerable extent it is applicable to the audit Committee as to the practical work on independent verification of financial statements audited; and the fact that, as big technologies, this work is riddled with scientific methods and ways, therefore, and in it too difficulties dressed as a methodological, for example, and technological character. Like, actually that spoken applies not only to the audit, but also to other branches and spheres of large technology: aerospace technology, genetic engineering, Bazaar securities, law etc.


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Федеральный образовательный портал "Экономика, Социология, Менеджмент" .



портал "Экономика и управление на предприятиях"


электронный учебник по курсу "Экономика"






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