Goals and objectives of various types of audit, connection of audit with other forms of economic control. Relationship with other disciplines Relationship of audit with other disciplines

Control is an integral part of the management system, one of the forms feedback, thanks to which the control system receives real information about the actual state of the controlled system.

Control ensures the verification of the implementation of management decisions, compliance with the specified standards and business conditions.

There are various principles and classifications of the main types and methods of control used to implement financial control and audits.

According to organizational forms, control is divided into:

State;

Departmental;

Non-departmental;

Audit;

On-farm;

Public..

depending from the time of the control is divided into preliminary, current (operational), subsequent. Depending on the sources of information control is divided into documentary and actual. Documentary and actual control are closely interconnected and are often used together, allowing you to establish the actual state of the object of verification.

The applied methods of control and the system of control actions make it possible to organize an audit using audits, audits, forensic accounting expertise, thematic audits, investigations, internal investigations for these purposes.

In conditions market economy the importance of audit is steadily growing. This is due to practical necessity. it is the enterprise that is primarily interested in confirming the reliability annual report enterprise, provided to all interested users. Despite the close connection of audit with other forms of economic control, there are also fundamental differences between them.

Auditing activities are carried out along with financial control over the activities of economic entities, carried out in accordance with the law Russian Federation specially authorized state bodies.

External control bodies are: 1) Accounts Chamber - compliance with legislation, budget expenditures, control over all economic entities; 2) Federal Treasury - expenses federal budget; 3) Ministry of Finance - maintenance accounting, budget execution; 4) Ministry of Finance through the Federal Tax Service, extra-budgetary funds - control over budget revenues; 5) TSB RF - money turnover; 6) Customs - currency control. Goals and objectives– completeness of formation public funds and observance of the public interest.

Internal control bodies are: 1) circle of ministries and departments (can be considered external); 2) audit commissions of owners; 3) internal control services. Goals– maximizing profits, minimizing costs and taxes.

For independence from external and internal control, independent audits are needed. exception is an audit on executive matters commissioned by certain organizations, the conclusion is provided only to the organization ordering the audit. Audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the legislation of the Russian Federation authorized bodies state power. The audit is directly related to the audit at the enterprise. But at the same time, due to the development of methods and forms of economic control, there are differences between audit and revision, including on legal grounds, practical tasks, results of work, etc.

The audit is directly related to the conduct of internal control by the specialists of the organization itself. So, during the audit, the auditor should use the work internal audit in order to study the internal control system at the enterprise and working documents to make sure that: 1) the relevant programs and scope of work of internal audit are consistent with the objectives of the external auditor; 2) the work of internal auditors is carried out according to plan and documented; 3) conclusions (conclusions) of internal auditors are sufficiently substantiated by the data they received and correspond to the existing circumstances, and the content of the reports corresponds to the results of their work; 4) high-risk areas known to the specialists of the audited entity are taken into account when planning work and internal audits; 5) the attitude of management and (or) owners to the comments, suggestions and questions raised by internal auditors is constructive.

Types of audit.

The audit is divided into external (mandatory, initiative and audit on special assignments) and internal.

External audit- this is an activity for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs; carried out by independent auditors or audit firms. Feature: the auditors conducting the audit have no interests in the audited enterprise.

The external auditor checks the financial economic activity according to legal acts Russian Federation on the basis of an agreement concluded with him. The purpose of the external auditor is to obtain reasonable assurance that the financial (accounting) statements do not contain material misstatements.

Internal audit- control activities carried out within the audited entity by its division - the internal audit service. The functions of the internal audit service include monitoring the adequacy and effectiveness of the internal control system.

The role of the internal audit service is determined by the management of the audited entity.

The purpose of internal audit is to help the organization's employees perform their functions effectively. Internal audit is carried out by auditors working directly in the given firm. Small organizations may not have full-time auditors.

The functions of the internal audit service include:

a) monitoring the effectiveness of internal control procedures (it is the responsibility of management to establish the necessary accounting and internal control systems and this should be given due attention at all times, and the internal audit service is usually responsible for checking these systems, monitoring the effectiveness of their functioning, as well as reporting recommendations for their improvement);

b) study of financial and management information (includes a review of the means and methods used to collect, measure, classify this information and prepare reports based on it, as well as specific requests for its individual components, including detailed testing of transactions, account balances accounting and other procedures);

c) control of economy, efficiency and effectiveness, including non-financial controls of the audited entity;

d) control over compliance with the legislation of the Russian Federation, regulations and other external requirements, as well as policies, directives and other internal requirements of management.

The tasks of the department (service) of internal audit include:

Ensuring more effective management of the organization;

Prompt identification of current problems within a particular organization;

Protection of the legitimate interests of the organization and its owners;

Evaluation of the effectiveness and reliability of the internal control system.

Checking systems designed to implement tasks, plans and compliance with procedures, laws and regulations, as well as their implementation by employees of the organization;

Checking the safety of assets;

Checking the efficiency of resource use, etc.

Internal auditors must submit reports on the results of their work, containing general information about the object, analysis, evaluation and recommendations to eliminate the identified shortcomings.

Initiative audit usually carried out by decision of the administration of the enterprise or its founders. Its purpose is to identify shortcomings in the methodology and organization of accounting, reporting, analysis financial condition enterprises, development of recommendations to improve the efficiency of its activities. An initiative audit can be both complex and thematic, i.e. aimed at studying individual sections and areas of accounting, the functioning of specific units, etc. The methods used may also be different: continuous and random checks, the study of accounting registers and (or) primary documents and etc.

Mandatory audit - annual mandatory audit of accounting and financial (accounting) reporting of an organization or individual entrepreneur.

Goals and objectives of the audit.

There are many definitions of audit - some of them are enshrined in official normative documents, both international and national, other definitions are given by experts in the field of audit.

According to the Law "On audit activity»- the purpose of the audit is to express an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

Audit activity, audit - entrepreneurial activity on independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs

According to the Law "On Auditing" - the purpose of the audit is to express an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

Reliability is understood as the degree of accuracy of financial (accounting) reporting data, which allows the user of these reporting, based on its data, to draw correct conclusions about the results of economic activity, financial and property status of audited entities and make informed decisions based on these conclusions.

The main objective of the audit is to meet the needs of information users in providing them with reliable data about an economic entity and in minimizing their information and business risk.

Communication of audit with other forms of economic control. The relationship between audit and accounting.

Control is an integral part of the control system, one of the forms of feedback, thanks to which the control system receives real information about the actual state of the controlled system.

Control ensures the verification of the implementation of management decisions, compliance with the specified standards and business conditions.

There are various principles and classifications of the main types and methods of control used for the implementation of financial control and audits.

According to organizational forms, control is divided into:

State;

Departmental;

Non-departmental;

Audit;

On-farm;

Public..

depending from the time of the control is divided into preliminary, current (operational), subsequent.

Depending on the sources of information control is divided into documentary and actual. Documentary and actual control are closely interconnected and are often used together, allowing you to establish the actual state of the object of verification.

The applied methods of control and the system of control actions make it possible to organize an audit using audits, audits, forensic accounting expertise, thematic audits, investigations, internal investigations for these purposes.

In a market economy, the importance of audit is steadily growing. This is due to practical necessity. it is the enterprise that is primarily interested in confirming the reliability of the annual report of the enterprise, provided to all interested users. Despite the close connection of audit with other forms of economic control, there are also fundamental differences between them.

Let us consider in more detail the differences between an audit and a revision.

Audit - verification of the financial and economic activities of enterprises, organizations, institutions, official actions officials, documents, records, authorized bodies for monitoring compliance with laws, rules, instructions, reliability and objective reflection in documents of the true situation, the absence of violations, the presence of documented inventory values.

Audit - expression of opinion concerning reliability of the financial reporting;

Revision - identifying shortcomings in order to eliminate them and punish the perpetrators.

2. Character:

Audit - entrepreneurial activity;

3. The basis of the relationship:

Audit - voluntary implementation on the basis of contracts;

Revision - performing activities, execution of orders.

4. Managerial communications:

Audit - horizontal connections, equal in relations with the client, a report to him;

Audit - vertical connections, appointment, report to a higher level on performance.

5. The principle of payment for services:

Audit - pays customer;

Revision - pays higher level or government agency.

6. Practical tasks:

Audit - improvement financial position client, attraction of liabilities (investors, creditors), assistance and advice to the client;

Audit - preservation of assets, crossing and prevention of abuse.

7. Results:

Audit - an audit report - a document that has legal significance for all legal and individuals, public authorities and administration, local governments and judicial authorities. The final part of the auditor's report, containing an entry confirming the reliability of the accounting (financial) statements, may be published;

Audit - an act of audit - an internal document for the supervisory authority, which must be transferred to a higher and other authorities and in which all identified shortcomings are noted.

Basic principles for conducting an audit

Ethical principles of audit

Independence of the auditor - implies the freedom of the auditor from the influence of pressure, control, both from the audited entity and from any third parties. Independence of the auditor - the absence of any financial or property interest of the auditor in the audited firm; the auditor cannot check the firm, one of the owners of which he is; cannot participate in the audit if he is related to the top officials of the client.

Integrity of the auditor - implies the commitment of the auditor to professional duty.

The objectivity of the auditor - the impartiality of the auditor when considering any professional issues and the formation of judgments, conclusions and conclusions.

Professional competence of the auditor - the auditor must have the necessary amount of knowledge and the ability to skillfully apply this knowledge when considering specific situations.

Integrity of the auditor - provision by the auditor professional services with due diligence, care, promptness and proper use of their abilities.

Confidentiality of information - auditors (audit organizations) are obliged to ensure the safety of documents received or compiled by them in the course of audit activities, and are not entitled to transfer these documents to any third parties or disclose the information contained in them orally without the consent of the audited subject.

Auditor professional conduct is an auditing principle that the auditor maintains the high reputation of the profession and refrains from doing anything that could undermine the respect and credibility of the auditing profession.

The main activities carried out during the audit include:

Determining the scope of the audit; FPSAD No. 1 "The purpose and basic principles of the audit of financial ( financial statements»

Audit planning; FPSAD No. 3 "Audit Planning";

Assessment of accounting and internal control systems;

Audit Evidence; FPSAD No. 5 "Audit evidence"

Audit documentation; FPSAD No. 2 "Audit Documentation"

Audit report. FPSAD No. 6 "Auditor's report on financial (accounting) statements"

Control is an integral part of the control system, one of the forms of feedback, thanks to which the control system receives real information about the actual state of the controlled system.

Control ensures the verification of the implementation of management decisions, compliance with the specified standards and business conditions.

There are various principles and classifications of the main types and methods of control used for the implementation of financial control and audits.

According to organizational forms, control is divided into:

State;

Departmental;

Non-departmental;

Audit;

On-farm;

Public.

State control carried out by state control bodies. It, in turn, is subdivided into nationwide (tax, customs, currency, etc.), budgetary and financial (monetary, administrative, etc.) and parliamentary control.

The main goal of state control is to establish the compliance of the practice of managing economic resources in all areas of production with the tasks financial policy states.

State control is carried out on the scale of the Russian Federation and its constituent entities, as well as at the level of local (municipal) self-government.

State control carried out by: the Federal Treasury, the Accounts Chamber of the Russian Federation, federal Service financial and budgetary supervision (former CRU) - consisting of the Department of State Financial Control and the Department of Budgetary Supervision, as well as the constituent entities of the Russian Federation, the Federal Customs Service, the Federal Service of Russia for Currency and Expert Control, the Federal Tax Service, the Ministry of Finance of the Russian Federation, the regulatory bodies of the legislative ( executive) bodies of the constituent entities of the Russian Federation (accounting chambers or similar bodies of the constituent entities of the Russian Federation).

departmental control- this is the internal control of individual government departments (ministries, committees, departments) over the activities of enterprises and organizations subordinate to them. It is carried out by specialized units created within the department. Typically, such control is carried out through audits and thematic reviews. The purpose of implementing departmental control is to establish the legality of spending public funds, the completeness and timeliness of the fulfillment of obligations to the budget and off-budget funds, correctness of accounting, rational use of resources, etc.

Non-departmental control carried out by authorized bodies in relation to various enterprises and organizations. An example of non-departmental control can be a forensic accounting examination carried out by law enforcement agencies when considering criminal and civil cases. Audit is also a form of non-departmental control.

Audit control is an independent review financial statements and related financial information business entity, carried out by audit organizations and auditors (having a license), under an agreement with the customer. The purpose of audit control is to meet the needs of customers audit in objective information about the results of the financial and economic activities of the enterprise, its legality and correctness of reporting.

On-farm control organized by business entities independently. Features of its organization are determined by the specifics of the financial and economic activities of the enterprise, its structure, volumes and types of activities. Responsibility for the development and actual implementation of the system of on-farm control lies with the management of the enterprise or organization. In an economic entity, in accordance with founding documents or by internal regulations, an audit commission, an “internal audit” department, or an auditor may be appointed.

public control implemented without the help of special government agencies through public institutions on the basis of laws obliging the authorities to provide information to the public. An important role in the exercise of public control is played by the mass media, which express the interests of various public and political associations.

depending from the time of the control is divided into preliminary, current (operational), subsequent.

Preliminary control is carried out before making management decisions and committing business transactions. It is proactive and proactive. Its subjects may be on-farm plans, business plans, design and estimate documentation, documents for issuance Money, for the release of products, etc. The purpose of preliminary control is to prevent illegal actions of officials, illegal and economically inexpedient business operations.

current control, as a rule, is organized in the process of performing various business transactions. That is why current control is also called operational control. Indeed, this type of control is characterized by maximum efficiency. The subjects of the current control are much more diverse than the preliminary ones.

Follow-up control carried out after the completion of business transactions. The number of objects of subsequent control is determined by the inspector himself based on various factors of the tasks and objectives of the audit, financial costs for its implementation, etc. Follow-up control is used both during the audit and when organizing an audit.

Depending on the sources of information control is divided into documentary and actual.

Documentary control provides for the use of primary documents to establish the reliability and legality of business transactions, compiling accounting registers and reporting.

Actual is control, in which the quantitative and qualitative state of the object being checked is established by examination, inspection, measurement, recalculation, weighing, laboratory analysis and other methods of checking the actual state of objects. The objects of actual control include: cash on hand, fixed assets, inventory items, finished products, performed works and services

Documentary and actual control are closely interconnected and are often used together, allowing you to establish the actual state of the object of verification.

The applied methods of control and the system of control actions make it possible to organize an audit using audits, audits, forensic accounting expertise, thematic audits, investigations, internal investigations for these purposes.

revision- this is a system of control actions carried out by the audit group or the auditor, for the activities of subordinate enterprises, in which the legality, reliability and economic expediency completed business transactions, as well as the correctness of the actions of officials involved in their conduct. The audit is carried out simultaneously with intradepartmental control, when organizing financial state control, etc.

Audit- independent examination of the state of accounting, financial statements and balance sheets.

In a market economy, the importance of audit, as one of the forms of economic control, is steadily increasing. This is due to practical necessity. it is the enterprise (economic entity) that is primarily interested in confirming the reliability of the enterprise's annual report provided to all interested users. Despite the close connection of audit with other forms of economic control, there are also fundamental differences between them.

carried out by decision of the judiciary. The specificity of forensic accounting expertise is manifested in its procedural and legal form, which provides a source of evidence in the application of expert knowledge in the field of accounting in the course of the study of completed business transactions. Forensic accounting expertise cannot exist outside of a criminal or arbitration case, since it is a procedural and legal form (the legal side of this type of expertise).

An auditor may be involved as an expert accountant during a forensic accounting examination. The expert as an independent procedural figure, as a qualified specialist in the field of accounting and control independently determines the methods of research, as he is responsible for the validity of his conclusions. The Criminal Code of the Russian Federation does not provide for any restrictions for specialist auditors in performing the functions of an expert accountant.

In a market economy, the importance of audit is steadily growing. This is due to practical necessity. it is the enterprise that is primarily interested in confirming the reliability of the annual report of the enterprise, provided to all interested users. Despite the close connection of audit with other forms of economic control, there are also fundamental differences between them.

Distinctive features of the audit, audit, tax audits and forensic accounting expertise are presented in table 1.1.

Table 1.1 - The difference between audit and other types of control

Types and classification of audit

The following features can be used as the basis for the general classification of an audit: the status of the auditor, the principle of initiative, the object of study, the frequency of implementation and the methods used

1. Depending on the status of the auditor performing audit procedures, external and internal audit are distinguished.

An external audit is carried out by an independent audit organization (auditor) on a contractual basis with an economic entity, mainly for the purpose of objectively assessing the reliability of accounting and reporting, as well as providing consulting services to the administration. External audit, based on industry specifics, is divided into: general audit; audit of insurance organizations; audit of banks and audit of stock exchanges; off-budget funds and investment institutions.

Internal audit is an integral part of the management control system at the enterprise. Its purpose is to evaluate the effectiveness of the functioning of the management system. It is achieved in the process of control by a special body created at the enterprise (internal audit service) over the reliability of financial statements, the execution of cost estimates, the safety of property, and also by developing proposals for improving the methods of organizing production, interaction of various departments. At the same time, internal audit in terms of content and methods of conducting has much in common with external audit and is largely the information base for the latter. With proper organization of internal

audit at the enterprise, the volume and content of external audits conducted in cases stipulated by law are significantly reduced.

However, there are significant differences between internal and external audit. First of all, these are differences in the levels of independence. The internal audit service is organized at the enterprise itself, subordinate to its management and is completely at their expense. In this regard, the independent activity of internal audit bodies is possible, in relation to structural divisions enterprises whose activities are subject to inspection. As for the audit organizations that carry out an external audit, they are completely both financially and organizationally independent from the audited enterprise and carry out their activities on a contractual basis.

Differences between internal and external audit also stem from their main tasks and from the time to complete the work. If the main task of internal audit is the preparation of information materials on the financial and economic condition this enterprise for guidance, then the main task external audit - preparation of an appropriate opinion on the reliability of financial statements for external interested users: shareholders, investors, tax authorities, banks, business partners, authorities, etc.

Internal audit, being integral part on-farm control at the enterprise is carried out continuously. An external audit is carried out periodically, usually once a year.

2. Based on the principle of the initiative to conduct an audit, it can be initiative (voluntary) or mandatory.

An initiative audit is carried out, as a rule, by decision of the administration of the enterprise or its founders. Its purpose is to identify shortcomings in the methodology and organization of accounting, reporting, taxation, analyze the financial condition of the enterprise, develop recommendations for improving the efficiency of its activities, assistance in organizing accounting and reporting, organizing accounting records, etc.

There are several reasons for conducting an initiative audit: the turnover of accounting staff; insufficiently high payment; unwillingness of the management of new economic structures accept the chief accountant as one of the main controllers of the legality of business transactions; low qualification of accounting personnel in some enterprises, especially in newly formed ones. It is no coincidence that the heads of enterprises and organizations facing these problems themselves turn to audit firms with requests for help.

An initiative audit can be both comprehensive and thematic, that is, aimed at studying individual sections and areas of accounting, the functioning of specific units, etc. The methods of analysis used may also be different: continuous and selective audit, study of accounting registers and (or) primary documents, etc.

RELATIONSHIP OF AUDIT WITH OTHER SCIENCES

Auditing is related to economics in at least two ways. First, they (especially economic theory) form its foundation. Secondly, being a sectoral science, it has much in common with other economic sectoral sciences. But the audit is associated not only with economic sciences, but also with mathematical (probability theory, etc.), legal, computer, etc. - both fundamental and applied.

After stating the fact of the weakening of the first link in the chain "fundamental science - applied science - practical activity", the question arises about the reasons for this weakening. For specialists in economic theory, audit is most likely a less important, large-scale and attractive subject area than taxation, ecology, insurance, lending, etc. In addition, before applying economic theory to a certain subject area, one must properly get used to the latter. On the other hand, the “specialists” in audit science seem to be very, too susceptible to the tradition of subject specialists to lock themselves within their narrow field and make an exception only for accounting.

This tradition itself is rooted in the underestimation of broad erudition and professional potential. After all, the vast majority of knowledge acquired by any person at a university is not applied by him in specific practical activities, but it increases the professional potential of a specialist and sharpens his intuition, which allows him to better solve problems, primarily non-standard ones. This is especially important in auditing, as clients often need a fresh perspective and advice from an outside specialist on a variety of issues in their business (both within the framework of audits and in the provision of related services), which is why an auditor with high professional potential has a significant competitive advantage. .

These are, so to speak, subjective reasons for the weak connection between audit and economic theory and other sciences. But there are also serious objective reasons arising from the special nature of the formation of economic science.

Economics develops as a result of the application of new research methods (such as game theory or experiments), due to trends of exclusively internal development (for example, the development of the theory of imperfect competition), due to the tracking of long-term problems that previously did not attract the attention of economic theorists (for example, a new economic geography), interdisciplinary collaboration (behavioral economics), and a focus on new economic issues requiring analysis (eg the Great Depression and the collapse of Soviet socialism). As a result of the Great Depression, macroeconomics emerged, and the collapse of Soviet socialism gave rise to a transitional economy. Of this list, the most relevant to the audit is, perhaps, tracking long-term problems, in particular, how to ensure the necessary reliability of financial statements.

The above quote explains well why economics does not resemble a tree with a stem, skeletal branches, etc., but a bush of a large number of shoots connected by one root system; the role of the latter is played by an economic way of thinking, characterized by the maximum possible distraction from technological processes, an emphasis on the study of resources, costs, results, a focus on translating them into a value form, etc. Audit is one of these shoots, and it is growing somewhat apart from their main mass.

Another source of the weak coherence of the economic sciences is, apparently, the scientific mentality of the Anglo-Saxon school, which played a special role in the development of the economic sciences. Perhaps there are other sources of such a weak connection. And this phenomenon itself leads to the impossibility of relying on one (or two or three) economic sciences and the need to “sit on many chairs”.

As another reason for the weak connection of audit science with others, it seems necessary to add a false sense of some minority of audit among many economists.

Due to the above circumstances, the impulse to build theoretical foundations audit based on economic theory and other economic disciplines throughout its history proved to be too weak.

The weak connection of auditing science with economic theory and other fundamental sciences has a number of unpleasant consequences. Firstly, it is an unreliable foundation of auditing science and an unsatisfactory climate in it. Secondly, the concepts, methods and results of economic theory and other sciences (in their pure form, with refinement or with the use of analogy) are only occasionally transferred to the audit. Thirdly, a large number of handicraft and semi-handicraft developments that take place in solving various audit problems. Fourth, it makes it difficult to solve various audit problems. Fifth, it has a negative effect on the attitude of the economic community towards the audit institution.

State and perspective of audit in Kazakhstan

State and perspective of auditin the Republic of Kazakhstan is closely connected with the so-called year of "Perestroika", with the year of the creation of cooperatives, private firms and joint ventures in the country, i.e. economic entities that are not the property of the state.

Back in 1979, in his monograph "Organization of Accounting in the United States", Cor. National Academy of Sciences of the Republic of Kazakhstan Doctor of Economic Sciences, prof. K. N. Naribaev studied the development of audit in the USA and noted that many US audit firms specialize in various areas.

The President of the Eurasia International Economic Academy, Academician, Doctor of Economics, Professor Satybaldin Sagyndyk Satubaldievich in the book “Cost Accounting for Production in the US Industry” noted that “in the USA, in addition to accountants working in firms, there is a category of accountants serving monopolies (shareholders, creditors and shareholders) to confirm the "correctness" of the reporting data and their compliance with generally accepted accounting rules. This category of accountants is called public accountants-auditors. Depending on education, they are divided into graduates and non-graduates. The beginning of the creation of an audit in Kazakhstan is associated with the name of the head of the CRU of the Ministry of Finance of the Kazakh SSR Omanov Kolan Omanovich, a very active and energetic person who at one time “knocked out” the issues of remuneration, all sorts of obstacles to the implementation of the organization of the audit service, issues of accommodation, the introduction of bonus pay for future employees of self-supporting groups . The self-supporting audit group under the KRU of the Ministry of Finance of the Kazakh SSR was organized by the order of the Council of Ministers of the Kazakh SSR dated March 17, 1988 to provide enterprises and organizations with paid services for conducting documentary audits, restoring accounting, consulting on financial and economic issues, and conducting examinations. Its staffing was approved in the amount of 10 units. The self-supporting auditing group achieved certain successes and, following its example, they began to create its branches in the regions and even districts of the republic, many of which were later transformed into independent audit firms. An all-Union conference was held in Almaty to disseminate the positive experience of the work of these groups of Kazakhstan.

Great practical assistance and scientific work on the improvement and implementation of audit control in the Republic of Kazakhstan was and is being carried out by scientists and practitioners from the republic: Radostovets V.K., Satybaldin S.S., Erzhanov M.S., Elshibekov S.K., Koshkimbaev S. X., Seitkasymov T.S., Mamlev E.Kh., Lobkov A. et al. For the first time in the CIS countries, the Law on Auditing Activities of the Republic, Kazakhstani Auditing Standards and other regulatory documents were adopted by their efforts. A number of doctoral and master's theses have been defended. Scientific works on audit have been published that meet the modern requirements of the international audit standard.

At that time, the USSR Ministry of Finance did not ignore the problem of creating self-supporting forms of control in the country. In particular, on behalf of the collegium of the ministry, the control and audit department, together with the Consolidated Department of State Revenues and Taxes and the Accounting and Reporting Department, studied the issue of the advisability of creating self-supporting forms of audits, audits and consultations on financial issues. In general, the introduction of self-supporting forms of financial control was considered justified, since this contributed to a sharp reduction in state budget expenditures on the maintenance of regulatory bodies, the establishment of economic relations between the audited and the inspectors. The ministries of finance of the Union republics were instructed to consider the question of creating self-supporting organizations under the financial authorities to assist enterprises in organizing financial work, analysis, accounting, departmental control, and improving the financial situation.

The development of audit firms in the Republic of Kazakhstan has been carried out, as noted above, since 1988. Established in 1988, the self-supporting audit group, then on its basis in 1990 by the Decree of the Council of Ministers of the Kazakh SSR dated February 15, 1990 No. 60, were organized into the first audit firm "Self-supporting Audit Center" and with territorial branches under the Ministry of Finance of the Republic. The accumulated experience, the constantly increasing volume of audit services, as well as, to a certain extent, the recommendations of world audit practice made it possible in 1992 to transform the self-supporting center into a large independent audit joint stock company"Kazakhstanaudit". At present, Kazakhstanaudit Joint-Stock Company is the only influential partner of the Chamber of Auditors, which free of charge contributes to the formation and development of the audit business in the Republic of Kazakhstan, the formation of the structure of the Chamber of Auditors, its goals and objectives. The joint-stock company "Kazakhstanaudit" was the main developer of the draft law on auditing activities in the republic and the main consultant during its discussion in ministries, at the government level and parliamentary committees, which was adopted by the Supreme Council of the Republic of Kazakhstan on October 18, 1993, and was also adopted: the charter Chamber of Auditors of Kazakhstan, registered in May 1994. This Law of the Republic of Kazakhstan "On Auditing Activities in the Republic of Kazakhstan" regulates relations related to the implementation of auditing activities in the Republic of Kazakhstan. In accordance with the Law, in order to certify applicant auditors, including foreign ones, who wish to underestimate the audit activities in the Republic of Kazakhstan, a qualification commission has been created under the Ministry of Finance, a Regulation on the qualification commission has been prepared, which is formed from an equal number of representatives of auditors and employees of state bodies for a period of 5 years. In accordance with the regulation, persons wishing to engage in audit activities are allowed to be certified if they have higher or secondary specialized education, as well as experience in economic, financial, accounting and analytical, auditing or legal work.

The presence of certain knowledge on audit issues is determined by conducting an appropriate exam. Those certified by the qualification commission receive qualification certificates (certificates). Persons who have not passed the exam have the right to retake it no earlier than one year after the decision of the qualification commission. Auditors and audit firms are independent from state bodies and their customers, therefore, auditors cannot be employed in state bodies and public organizations, with the exception of persons engaged in scientific or teaching activities. In order to implement the article of the Law “On Auditing Activities in the Republic of Kazakhstan”, to assist auditors, a Regulation on the procedure for resolving disputes between auditors (audit organizations) and their customers was prepared. On October 29 - 31, 1996, a three-day study of auditors was held, after which all of them took the oath of the auditor of the Republic of Kazakhstan. After passing training course 15 auditors and three firms, including Kazakhstanaudit JSC, received licenses from the National Bank of the Republic for the right to audit banking activities at special classes and passing additional exams.

According to the Chamber of Auditors of the Republic of Kazakhstan, the License of the National Bank of the Republic of Kazakhstan for the right to conduct an audit of banking activities as of June 1, 1997 was obtained by: Audit firms: CJSC "Arthur Andersen"; CJSC "AK Kazakhstan"; JV "Kazakhstanaudit - Kospek"; LLP "Akmola-audit"; LLP "Karagandaaudit"; LLP "KPMG "Zhanat"; Artel LLP; Deloitte & Touche LLP.

The formation of the National Commission of the Republic of Kazakhstan for Accounting and Audit of the Ministry of Finance and the decision-making process for issuing licenses for auditing activities had a significant impact on the state of affairs of audit services. The government appointed the National Commission of the Republic of Kazakhstan for Accounting as the licensor for audit, that is, the body issuing licenses. Adoption of the first 20 accounting standards made appropriate adjustments to the curricula of courses for the preparation of auditors and curricula of university and institute departments of accounting and auditing. In the face of the National Commission of the Republic of Kazakhstan for Accounting, it acquires a powerful patron and audit. The Commission will have to approve the still missing auditing standards and norms, to promote the further development of auditing activities in the Republic of Kazakhstan. The problem of preparing high-quality textbooks on Kazakhstani audit and creating a training base that meets high international requirements continues to be relevant. The first books were published in Kazakhstan: Seitkasymova G.S., Seitkasymova A.G. “Formation and development of audit activity”, (Karaganda, KarSU, 1993) and Yerzhanova M.S. “Theory and practice of audit”, ( Almaty: Gylym, 1994) - devoted to one of the most relevant areas of the market economy - audit. The authors, using their experience in foreign and local audit companies, consider the theoretical and practical aspects of the audit. These books are intended for auditors, accountants, tax inspectors, managers, teachers, graduate students and students. In addition to them, Associate Professor of the Kazakh State Academy of Management K.Sh. market relations”, “Audit Standards”, a number of methodological documents and the first issue of the Information Bulletin of the Chamber of Auditors of the Republic, the issues of which became quarterly in 1997. The regular heading "Audit" is published in the international economic weekly "ASIA - Economics and Life" - distributed throughout Central Asia, Azerbaijan and Western Siberia, as well as republican financial publications.

Description of work

Auditing is related to economics in at least two ways. First, they (especially economic theory) form its foundation. Secondly, being a sectoral science, it has much in common with other economic sectoral sciences. But the audit is associated not only with economic sciences, but also with mathematical (probability theory, etc.), legal, computer, etc. - both fundamental and applied.

Control is an integral part of the control system, one of the forms of feedback, thanks to which the control system receives real information about the actual state of the controlled system. Control ensures the verification of the implementation of management decisions, compliance with the specified standards and business conditions.

According to organizational forms, control is divided into:

- state;

- departmental;

- non-departmental;

- auditor;

- on-farm;

- public.

State control carried out by state control bodies. It, in turn, is subdivided into national (tax, customs, currency, etc.), budgetary and state (monetary, administrative, etc.) and parliamentary control. The main goal of state control is to establish the compliance of the practice of managing economic resources in all spheres of production with the tasks of the state's financial policy. State control is carried out on the scale of the Russian Federation and its subjects, as well as at the level of local (municipal) self-government. State control is carried out by: the Federal Treasury, the Accounts Chamber of the Russian Federation, the Control and Audit Office of the Ministry of Finance of the Russian Federation, the State Customs Committee, etc.

Departmental control - this is the internal control of individual government departments (ministries, committees, departments) over the activities of enterprises and organizations subordinate to them. It is carried out by special units created within the department. Typically, such control is carried out through audits and thematic reviews. The purpose of implementing departmental control is to establish the legality of spending public funds, the completeness and timeliness of the fulfillment of obligations to the budget and non-budgetary funds, the correctness of accounting, the rational use of resources, etc.

Non-departmental control carried out by authorized bodies in relation to various enterprises and organizations. An example of non-departmental control can be a forensic accounting examination carried out by law enforcement agencies when considering criminal and civil cases. Audit is also a form of non-departmental control.

Audit control is an independent verification of the financial statements and related financial information of an economic entity, carried out by audit organizations and auditors (having a license), under an agreement with the customer. The purpose of audit control is to satisfy the needs of audit customers for objective information about the results of the financial and economic activities of the enterprise, its legality and correctness of reporting.

On-farm control organized by business entities independently. Features of its organization are determined by the specifics of the financial and economic activities of the enterprise, its structure, volumes and types of activities. Responsibility for the development and actual implementation of the system of on-farm control lies with the management of the enterprise or organization. In an economic entity, in accordance with the constituent documents or internal regulations, a audit committee, the "internal audit" department or an auditor has been appointed.

public control implemented without the mediation of special state bodies through public institutions on the basis of laws obliging the authorities to provide information to the public.

An important role in the exercise of public control is played by the mass media, which express the interests of various public and political associations.

Despite the close connection of audit with other forms of economic control, there are also fundamental differences between them. Distinctive features of the audit are presented in table. 2.