How the statutory audit is regulated. Who must pass the statutory audit

Some organizations are required to annually audit (check) accounting (financial) statements (part 2 of article 5 of the Law of December 30, 2008 No. 307-FZ).

The statutory audit criteria indicate that an audit is carried out if the organization is:

• joint stock company;

• professional market participant valuable papers or the organization's securities are admitted to organized trading;

• an insurance company;

• non-state pension fund (or its management company);

• credit institution.

For all other companies (with the exception of government bodies, as well as state (municipal) institutions), an audit is mandatory if, for example:

• the organization provides (publishes) consolidated accounting (financial) statements (except for the state extrabudgetary fund);

• the volume of proceeds from the sale of products (goods, works, services) for the previous reporting year exceeds 400,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);

• the amount of balance sheet assets at the end of the previous reporting year exceeds 60,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);

• such a duty is enshrined in other federal laws (for example, for issuers of securities, the obligation to conduct an audit is established by paragraph 9 of Article 22 of the Law of April 22, 1996 No. 39-FZ, and for organizers of gambling, part 12 of Article 6 of the Law of December 29, 2006 No. 244-FZ).

Complete list cases when it is necessary to carry out statutory audit organization, is given in part 1 of article 5 of the Law of December 30, 2008 No. 307-FZ. Pivot table containing a complete list of statutory audit cases accounting statements for 2015, with an indication of the type of audited statements and possible auditors, is given in the information message of the Ministry of Finance of Russia.

Situation: is it necessary to conduct a mandatory audit of an LLC for the first year of operation? Financial indicators (revenue, total assets) exceeded the permissible limits.

There is no need.

The fact is that in order to resolve the issue of mandatory audit, organizations assess the indicators of revenue and assets not for the reporting year, but for the previous one.

So, for an LLC, an audit is mandatory if:

• the volume of proceeds from the sale of products (goods, works, services) for the year preceding the reporting year exceeds 400,000,000 rubles;

• the amount of balance sheet assets at the end of the year preceding the reporting year exceeds 60,000,000 rubles.

This is stated in paragraph 4 of part 1 of article 5 of the Law of December 30, 2008 No. 307-FZ. A complete list of cases when it is necessary to conduct a mandatory audit is given in part 1 of article 5 of the Law of December 30, 2008 No. 307-FZ.

In this case, the company has only been operating for the first year. Accordingly, in previous year she has no financial indicators was not, since the organization itself did not yet exist. Consequently, there is no need to conduct a statutory audit of financial statements.

It may be necessary to conduct a statutory audit next year - if assets or revenues exceed the established limits. But it will also depend on when the organization was registered.

The fact is that for newly created organizations there are special rules for determining the reporting period. Namely, the first reporting year for a newly created organization is the period:

• from the date of state registration until December 31 of the same year inclusive, if the organization was created before September 30;

• from the date of state registration to December 31 of the following year, inclusive, if the organization was created after September 30.

For example, the organization was registered on July 1, 2013 (i.e. before September 30). Accordingly, the first reporting year for it will be the period from July 1 to December 31, 2013 inclusive. In this case, a mandatory audit will need to be carried out at the end of 2014 in 2015, if the financial indicators for 2013 (from July to December inclusive) exceed the maximum values.

Now, suppose the organization was incorporated on November 1, 2013 (i.e. after September 30). The first reporting year for it will be the period from November 1, 2013 to December 31, 2014 inclusive. Accordingly, at the end of 2014, a statutory audit will not be required, since the organization will not yet have a period preceding the reporting one. But at the end of 2015 (in 2016), the audit will have to be carried out if the financial indicators from November 2013 to December 2014, inclusive, exceed the permissible limits.

Internal control

If the financial statements of an organization are subject to mandatory audit, it is obliged to organize and carry out internal control accounting and preparation of financial statements. An exception to this order is the case when the head of the organization took over the accounting.

Who conducts the statutory audit

Mandatory audit can be carried out by both audit organizations and individual auditors (part 2 of article 1, article 3, 4 of the Law of December 30, 2008 No. 307-FZ).

An exception is provided only for:

• companies whose securities are admitted to organized trading and (or) other organizers of trading on the securities market;

• credit and insurance organizations;

• non-state pension funds;

• companies in whose authorized (joint-stock) capital the share state property is at least 25 percent;

• government corporations and companies;

• companies that generate consolidated financial statements.

The statutory audit is carried out by audit organizations.

These rules are stipulated by part 3 of article 5 of the Law of December 30, 2008 No. 307-FZ.

When choosing an auditing organization (individual auditor):

• make sure she is a member of a self-regulatory organization of auditors. Otherwise, the audit organization (individual auditor) is not entitled to conduct an audit, provide audit-related services (part 2 of article 23 of the Law of December 30, 2008 No. 307-FZ);

• make sure of its independence (part 1 of article 8 of the Law of December 30, 2008 No. 307-FZ).

Advice: in order to make sure that the audit organization is a member of a self-regulatory organization, you can request from it documents confirming membership in one of them. The state register of self-regulatory organizations of auditors can be found on the official website of the Ministry of Finance of Russia (part 7 of article 23 of the Law of December 30, 2008 No. 307-FZ).

In addition, the legislation provides for the specifics of the statutory audit in:

• state and municipal unitary enterprises;

• public corporations and companies;

• organizations, in the authorized (share) capital of which the share of state ownership is at least 25 percent.

The conclusion of contracts for the audit for them is possible only following the results of placing an order for the provision of these services at an auction in the form of an open tender (in the order, provided by law dated April 5, 2013 No. 44-FZ). This rule is established in part 4 of article 5 of the Law of December 30, 2008 No. 307-FZ.

Submission of an audit report to Rosstat and the tax inspectorate

If the organization is required to conduct an audit, then it must submit audit report together with accounting reports to the territorial division of Rosstat. You need to do this:

• either simultaneously with the filing of financial statements;

• or separately, but no later than 10 business days from the day following the date of the auditor's report, and no later than December 31 of the year following the reporting year.

Attention: if you do not submit the audit report to Rosstat (submit it with a delay), an administrative fine will be charged.

For the fact that statistical information was not submitted to Rosstat (or was presented with violations, including not on time), a fine of 10,000 to 20,000 rubles is provided. for an official of the organization (head). The organization can be fined in the amount of 20,000 to 70,000 rubles.

A repeated violation will cost more: an official will be fined in the amount of 30,000 to 50,000 rubles, the organization faces a fine in the amount of 100,000 to 150,000 rubles.

Such sanctions are provided for by Article 13.19 of the Code of Administrative Offenses of the Russian Federation.

Submit an auditor's report to tax office not required, since the auditor's report is not included in composition of financial statements , mandatory for submission to the inspection. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724 and the Federal Tax Service of Russia for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15 / 003855.

Publication of the auditor's report

If the financial statements subject to statutory audit are published, then the auditor's report must be published along with it (part 10 of article 13 of the Law of December 6, 2011 No. 402-FZ).

Auditing- in what cases it may be necessary and how to select suitable auditors?

Mandatory and proactive audits and some practical aspects
selection of an audit company

In a series of our articles, we will consider the questions that arise when ordering audit services, we will describe in detail what this means in practice - audit... We will also show you when an audit may be necessary for your company, how to choose a suitable audit company. And with examples from our practice, we will show what your company will receive as a result of the audit.

In this article, we will briefly outline in which cases the audit may be necessary for your company and how to select suitable auditors.

As you know, in some cases stipulated by law, an audit accounting and accounting records of organizations may be required.

Features of the audit in 2018

Part 1 of Art. 5 of the Federal Law of 30.12.2008 No. 307-FZ "On audit activity»Such cases are indicated. So, it is imperative to conduct an audit:

joint stock companies (clause 1, part 1, article 5 of Law N 307-FZ);

if the organization's securities are admitted to organized trading (clause 2, part 1, article 5 of Law N 307-FZ);

if the amount of revenue of the organization (with the exception of state and municipal unitary enterprises, agricultural cooperatives) for the previous reporting year exceeds 400 million rubles. or the sum of assets balance sheet as of the end of the previous reporting year exceeds 60 million rubles. (Clause 4, Part 1, Article 5 of Law No. 307-FZ);

if the organization is an insurance company, fund, credit institution and in some other, not common cases.

In addition, often an audit is carried out when it is not required by law, but when the owner of the company and / or its management wants to make sure that the accounting in the company is being carried out correctly, the company does not have significant tax risks. tax audit or there will be no unpleasant surprises when selling / buying a company.

How to choose a suitable auditing company?

So, your firm has decided to conduct an audit. What should you pay attention to when choosing an audit company?

In some cases, the auditor's report on your financial statements will then be provided to the foreign parent company, foreign investors or to lenders, foreign partners - then the audit is usually ordered to be performed by the largest world-renowned audit firms such as Deloitte Touche Tohmatsu, Ernst & Young, KPMG, PricewaterhouseCoopers or smaller firms, but which are also known abroad ... At the same time, the cost of an audit is usually very high, since you pay not only for the audit, but also for the confirmation of your financial statements by firms with a global brand, which is significant in the eyes of your counterparties.

If there is no need to obtain such a strong confirmation, then it is much cheaper to order an audit for medium and small Russian audit firms.

In this case, it is necessary to check that they are members of the current self-regulatory audit organization (SRO)... You can simply request a certificate of such a company about its membership in an SRO and look at the website of the corresponding SRO for a list of its members.

Also, if your organization is a credit, insurance company, a joint-stock company, whose shares are admitted to organized trading, or if the share of state ownership in the authorized capital of your organization is at least 25%, then you need to check whether there are auditors who will conduct the audit, audit certificates issued after January 1, 2011. At a minimum, the audit team leader should have such a certificate.

It is also advisable to see reviews of other clients of this audit firm, usually such reviews are posted on her website. You can try to contact the management, chief accountants of companies that are or were clients of this audit firm in order to get more detailed reviews about working with this firm. A list of such clients can be requested from the company itself.

You can also focus on the various ratings of audit companies, compiled by agencies and the media. However, it is worth considering that some small firms that are not included in this rating due to their small revenue / number of employees, in fact, can provide very high-quality audit services at a low cost. Usually such firms have two or three strong auditors on their staff and a constant volume of orders that these auditors serve. And such firms do not see the need for increased growth, since this almost always leads to a decrease in the quality of inspections and often the profitability does not increase due to an increase in overhead costs.

In general, it is not even the company with which the audit contract is of great importance, but qualifications and talent auditors directly conducting the audit.

Yes exactly talent... Since when analyzing more information in a short time (namely, this is what auditors do when conducting an audit) it is very difficult without certain innate abilities to notice inconsistencies, errors and inconsistencies in documents, wording of contracts, accounting, reporting.

Also important and professional competence reviewers. This includes, first of all, excellent knowledge of accounting, tax, civil, currency, labor legislation. Sometimes, inspections require knowledge of even the Family and Land Codes. It is also necessary that auditors are well aware of the established practice of reviewing various issues representatives of the Ministry of Finance, the Federal Tax Service, arbitration courts.

The third important parameter is how well the auditors put their thoughts on paper., since the final report with the results of the check will be in writing. And the description of errors, tax risks, recommendations should be stated in understandable language, without unnecessary "water", so that later it would be easy to use the findings of auditors in the activities of your company.

How can you test for professional competence, analytical talent, and good writing ability?

The easiest way is to ask the auditors to provide consulting services on a particular issue in writing. This will allow you to check all of the above for a small fee. Also, at the same time, it will be possible to see how obligatory the auditors are, how they try to adapt to the client, understand his needs - all this will also then be able to make the audit more comfortable. It is best to agree immediately that the audit team leader or senior auditor, who will subsequently take part in the audit, should provide consulting services.

Thus, you can select several suitable audit firms and then hold a competition between them on the cost of their services. With a small difference in cost, preference should still be given to a firm with stronger auditors. Since the slight increase in audit costs (due to the difference in wages from very good and just good auditors) will most likely pay off by reducing tax risks discovered in time, by detecting unjustified non-use tax incentives and ways to legally reduce taxes and fees, timely identify inadequate qualifications of accountants in some issues. In general, the truth that higher quality usually costs more, hardly anyone will dispute.

Also, before concluding a contract with an audit firm, it is necessary to decide whether it is necessary phased conducting an audit (for example, on a quarterly basis) or it is enough to conduct it after the end of the reporting year and the formation annual reporting... A phased implementation is more expensive, as the verification time increases. For example, in the case of a quarterly audit, the audit time is increased at least three times. However, a phased audit will make it possible to more quickly identify and correct mistakes made by accountants, detect and reduce tax risks.

Before concluding a contract with auditors, check whether it contains conditions on the observance of confidentiality by the employees of the audit firm.

We hope that the information described in the article will help you decide whether you need an audit and choose a good audit company.

Karpova Margarita Vladimirovna,
general manager LLC "AuditHelp", auditor

Online checkouts for online stores since July 2017

Tax audits: how not to be blacklisted

Changes in accounting policy organizations for 2017

Audit - when may it be necessary and how to select suitable auditors?

How does an audit work in practice?

Typical errors in the accounting of income, revealed during the audit

Find out what to look for when tracking expenses

Check if you are making these mistakes when recording expenses

How do I update my accounting policy for 2015?

New in accounting and taxation since 2016

New in accounting and taxation since 2016 (part 2)

Online booking offices since 2016

Home - Articles

Who must pass the statutory audit

One of the components of the annual financial statements in accordance with paragraph 2 of Art. 13 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" is audit report, confirming the reliability of the organization's financial statements. Moreover, if the organization is subject to mandatory audit, this component of the reporting also becomes mandatory.
The circle of persons subject to mandatory audit is established by Art. 5 of the Federal Law of 30.12.2008 N 307-FZ "On Auditing".
At the end of December last year, this article was changed in connection with the adoption of the Federal Law of December 28, 2010 N 400-FZ. Moreover, in Art. 2 of Law No. 400-FZ, it is specified that it will enter into force on January 1, 2011, but the provisions new edition Art. 5 of Law N 307-FZ apply to relations that arise during the audit of the financial statements of organizations already starting from the statements for 2010.
Simply put, the new list of persons subject to statutory audit should be guided right now, when audits of accounts for 2010 are in full swing.And since this list has changed, in practice it turns out that some organizations that were not subject to statutory audit now have to urgent invite auditors, while others who may have already signed an agreement to conduct a statutory audit may not be able to carry out such an audit.

New "obligated" ...

In addition to those organizations that were supposed to undergo a statutory audit and earlier - as, for example, credit organizations, commodity and stock exchanges, insurance organizations and others - the following were added to the list of "obligated":
- currency exchanges;
- clearing organizations;
- management companies of joint stock investment fund, mutual investment fund or non-state pension fund;
- organizations that are professional participants in the securities market;
- as well as organizations that present and (or) publish summary (consolidated) accounting (financial) statements (with the exception of state authorities, local governments, state extra-budgetary funds, as well as state and municipal institutions).
All these organizations must, in the composition of the annual financial statements for 2010, present, among other things, an auditor's report. And if they have not yet concluded an agreement on conducting a statutory audit, they need to immediately choose an auditor and conclude such an agreement.

... and no longer "obligated"

But there are also such organizations for which audit became optional.
The fact is that in the new edition of clause 4 of part 1 of Art. 5 of Law N 307-FZ significantly increased limit values ​​of the volume of proceeds from sales and the balance sheet at which the organization becomes obliged to undergo a statutory audit.
Let us remind you that earlier these limits were 50 million rubles. for proceeds and 20 million rubles. for the sum of assets of the balance sheet at the end of the year preceding the reporting one.
The new limits look like this:
- the volume of proceeds from the sale of products, the sale of goods, the performance of work, the provision of services (with the exception of state authorities, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) for the year preceding the reporting year, - over 400 million rubles;
- the amount of assets of the balance sheet as of the end of the year preceding the reporting year - more than 60 million rubles.
Pay particular attention to the fact that these two limits are connected by the conjunction "or". This means that for establishing the audit requirement it is sufficient that only one of the criteria is met. In other words, it is not at all necessary that there is an excess of both the volume of proceeds and assets at the same time. For example, a company may have a balance sheet currency of 5 million rubles, but at the same time, annual revenue of 550 million rubles.

How is the statutory audit conducted for an LLC in 2018

- and then it will definitely be subject to mandatory audit.
Compliance with the limits must be checked on the basis of reporting data for the year preceding the reporting one. As explained in clause 8 of the Information Notice of the Ministry of Finance of Russia No. 3 in connection with the entry into force of Federal Law No. 307-FZ (published in November 2009), based on interrelated norms Civil Code RF, Federal Laws "On Joint Stock Companies", "On Limited Liability Companies", "On State and Municipal Unitary Enterprises", "On Accounting" and "On Auditing Activities" the decision to conduct a statutory audit is made on the basis of financial indicators for the year , preceding the year for which the statutory audit is to be carried out.
This means that the question of whether it is necessary to conduct a mandatory audit of the annual financial statements for 2010 must be decided based on the indicators of the statements for 2009, that is, taking into account the amount of proceeds reflected in line 010 of Form No. 2 for 2009, and balance sheet currency (amount of assets) as of the end of 2009 (line 300 of Form No. 1 for 2009).
Taking into account the change in the limits, it turns out that, for example, an organization that, according to the reporting data for 2009, had revenue of 300 million rubles. and the amount of assets on the balance sheet is 35 million rubles, now it is not required to undergo a statutory audit and include an auditor's report in the statements for 2010.
Of course, if an audit agreement has already been concluded, including before the adoption of Law N 400-FZ, it is not necessary to refuse to execute it. You can go through the audit, get an audit opinion within the time frame established by the contract and provide it to interested users in the reporting, as well as use the recommendations and conclusions of auditors to improve the quality of reporting and improve the accounting process in the organization.
On the other hand, especially in cases where the auditors have not yet started the audit or if the audit has just begun, it is also possible to terminate the contract for the provision of audit services in the manner prescribed by civil law and the specific terms of the contract with an audit firm or an individual auditor. However, as a rule, upon termination of the contract, you will have to pay for that part of the work of the auditors that had already been completed by the time they refused their services.

For your information. Recommendations for an audit of annual financial statements
On the eve of the submission of the annual accounts, the Ministry of Finance of Russia issued Recommendations to audit organizations, individual auditors and auditors on auditing the annual financial statements for 2010. The recommendations contained in Letter No. 07-02-18 / 01 of 24.01.2011 are aimed at improving the quality of audit reporting organizations.

Mandatory audit in 2018: who is obliged to pass, how it goes

Statutory audit criteria

1 tbsp. 5 of Law No. 307-FZ

The organization itself chooses the auditor. But not always. For example, for companies with state participation (at least 25% authorized capital) the audit organization is selected based on the results of an open tender (clause 4 of article 5 of Law No. 307-FZ).

In some cases, only audit organizations are entitled to conduct a statutory audit. And only those who have an auditor with a qualification certificate issued after January 1, 2011 on their staff.

Advice

Ask the auditing organization (individual auditor) for documents that confirm that she (he) is a member of the SRO of auditors. Or take a look at the website of the Ministry of Finance in the section "Auditing"

In particular, for:

- developers who attract money from participants in shared construction;

- joint stock companies - from July 1, 2015 (clause 3 of article 88 of the Federal Law of December 26, 1995 No. 208-FZ);

- organizations whose securities are admitted to organized trading;

- organizations with state participation of at least 25 percent;

- organizations with consolidated reporting.

The auditor (audit organization, individual auditor) should be independent in relation to the auditee.

For example, a company is not entitled to invite an audit firm with which it has successfully cooperated for the past three years and which provided it with restoration and accounting services. Can't be an auditor close relative director or chief accountant of the audited organization, etc. (Article 8 of Law No. 307-FZ).

When to conduct a statutory audit

The audit is carried out after the company has completed the annual accounting report - before submitting it to the owners for approval.

The annual report is approved by the participants (shareholders) at their next annual general meeting.

Such meetings are held:

- limited liability companies (LLC) in March – April after the reporting year (Article 34 of the Federal Law of February 8, 1998 No. 14-FZ);

– joint stock companies(JSC) - from March to June (Article 34 of the Federal Law of December 26, 1995 No. 208-FZ).

What will be checked with a construction company

Document

Clarifications regarding the audit of annual accounts are in the Recommendations (annex to the letter of the Ministry of Finance dated January 22, 2016 No. 07-04-09 / 2355)

In audit construction companies has its own specifics.

- the degree of completion of works, services, products with a long production cycle is determined (for contracts construction contract the procedure is established in PBU 2/2008);

- contributions to the compensation fund are taken into account;

- materials are written off, etc.

Where to submit the auditor's report

Based on the results of the audit, the auditing company issues the organization with an audit report on the reliability of accounting. It is intended for users of the organization's accounting (financial) statements.

The company must submit the annual accounting report to the tax office no later than March 31 of the next year (clause 2 of article 18 of the Federal Law of December 6, 2011 No. 402-FZ, subparagraph 5 of clause 1 of article 23 of the Tax Code of the Russian Federation). The auditor's report is not included in it. Therefore, it is not required to submit it to the tax office. However, it must be submitted to statistics:

- either together with a mandatory copy of the annual accounting report;

- either no later than 10 working days after the auditor's report was signed, but no later than December 31 of the year following the reporting year.

The deadlines for submitting the audit report to the statistics are in paragraphs 1, 2 of article 18 of Law No. 402-FZ, paragraph 2 of the Procedure (approved by order of Rosstat No. 220 dated March 31, 2014).

At shared construction developers also submit an audit report to the supervisory authority. This requirement is established in the Rules approved by the RF Government Decree of October 27, 2005 No. 645 (clauses 2, 8, 9). The supervisory authority in each region is different - it is determined by the regional authorities.

In addition, the developer is obliged to give familiarization with the auditor's report for Last year any person who applies (Article 20 of Law No. 214-FZ).

From October 1, 2016, companies for which an audit is mandatory are required to enter information about its results in the Unified Federal Register of Legally Significant Information on the Facts of Activity legal entities(EFRSFDUL). Such a requirement is established in the new part 6 of Article 5 of Law No. 307-FZ ( Announcement Of the Ministry of Finance of Russia dated July 6, 2016 No. IS-audit-4). This must be done within three working days.

Advice

For more information on how to enter information about the mandatory audit in the register, read the article "Since October 1, SRO participants have been added work"

Public joint stock companies, as well as non-public ones with more than 50 shareholders, when placing bonds or other securities publicly, are obliged to publish a mandatory audit opinion on the Internet. This must be done on a special website of the distributor of information, for example, Interfax.

Deadline - three calendar days from the date of signing the auditor's report (Art. 92 of Law No. 208-FZ, Chapter 71 of the Regulation approved by the Bank of Russia No. 454-P dated December 30, 2014).

How to account for expenses

Consider the costs of the audit in the costs of common types activities (as management costs).

They are recognized in the amount of the contract price (excluding VAT) on the date when the acceptance certificate for the services rendered was signed:

It's important to know

An organization on a simplified basis with the object "income minus expenses" has the right to take into account the cost of audit services in expenses (subparagraph 15 of clause 1 of article 346.16 of the Tax Code of the Russian Federation)

In tax accounting, classify costs as other expenses - this is indirect costs(Subclause 17, Clause 1, Article 264, Clause 1, Article 318 of the Tax Code of the Russian Federation).

Recognize them on one of the dates of your choice in accordance with the accounting policy (subparagraph 3 of paragraph 7 of article 272, article 313 of the Tax Code of the Russian Federation):

- on the day set for payment of audit services under the terms of the contract;

- on the last day of the reporting (tax) period;

- on the date when the parties signed the act on the provision of services.

1. Mandatory audit is carried out in the following cases:

1) if the organization has the organizational and legal form of a joint stock company;

2) if the organization's securities are admitted to organized trading;

3) if the organization is a credit institution, the bureau credit histories, an organization that is a professional participant in the securities market, an insurance organization, a clearing organization, a mutual insurance company, a trade organizer, a non-state pension or other fund (with the exception of a fund that has the status of an international fund in accordance with Federal law dated August 3, 2018 N 290-FZ "On International Companies and International Funds"), a joint-stock investment fund, a management company of a joint-stock investment fund, a mutual investment fund or a non-state pension fund (with the exception of state off-budget funds);

4) if the amount of proceeds from the sale of products (sale of goods, performance of work, provision of services) of the organization (with the exception of state authorities, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) for the previous the reporting year exceeds 400 million rubles or the amount of assets of the balance sheet as of the end of the previous reporting year exceeds 60 million rubles;

5) if the organization (with the exception of a public authority, local self-government body, state non-budgetary fund, as well as state and municipal institution) presents and (or) discloses the annual consolidated (consolidated) accounting (financial) statements;

6) in other cases established by federal laws.

2. Mandatory audit is carried out annually.

3. Mandatory audit of the accounting (financial) statements of organizations whose securities are admitted to organized trading, other credit and insurance organizations, non-state pension funds, organizations in whose authorized (pooled) capital the share of state ownership is at least 25 percent, state corporations, state-owned companies, public companies, as well as accounting (financial) statements included in the securities prospectus and consolidated financial statements carried out only by audit organizations.

4. An agreement for conducting a statutory audit of the accounting (financial) statements of an organization in whose authorized (pooled) capital the share of state ownership is at least 25 percent, as well as for conducting an audit of accounting (financial) statements state corporation, a state company, a public company, a state unitary enterprise or a municipal unitary enterprise is concluded based on the results of an open tender at least once every five years in the manner prescribed by law Russian Federation on the contractual system in the field of procurement, goods, works, services for the provision of state and municipal needs, while the establishment of a requirement for securing applications for participation in the tender and (or) for securing the execution of the contract is not mandatory.

5. In an open tender for the conclusion of a contract for an audit of the accounting (financial) statements of an organization, the volume of proceeds from the sale of products (sale of goods, performance of work, provision of services) of which for the previous reporting year does not exceed 1 billion rubles, the participation of audit organizations is mandatory, which are subjects of small and medium-sized businesses.

6. Information on the results of the statutory audit shall be entered into the Unified Federal Register of information on the facts of the activities of legal entities by the audit customer, indicating in the message of the audited entity identifying the audited entity data ( an identification number taxpayer, main state registration number for legal entities, insurance number of individual personal account, if any), name (surname, name, patronymic) of the auditor, identifying the data auditor (taxpayer identification number, main state registration number for legal entities, insurance number of individual personal accounts, if any), the list of accounting (financial) statements in respect of which the audit was carried out, the period for which it was drawn up, the date of the conclusion, the opinion of the auditing organization, the individual auditor on the reliability of the accounting (financial) statements of the audited entity, indicating the circumstances that or may have a material effect on the reliability of such statements, unless the information to be disclosed in accordance with this part amounts to state secret or a commercial secret, as well as in other cases established by federal law.

• Audit report

  3) the federal executive body exercising the functions of control and supervision in the financial and budgetary sphere (hereinafter referred to as the authorized federal body for control and supervision) (in relation to audit reports on the accounting (financial) statements of organizations specified in Part 3 of Article 5 of this Federal law);

• Quality control of the work of audit organizations, auditors

  5. External control of the quality of the work of audit organizations conducting a mandatory audit of the accounting (financial) statements of organizations specified in Part 3 of Article 5 of this Federal Law is carried out by self-regulatory organizations of auditors in relation to their members, as well as by the authorized federal body for control and supervision.

• External quality control of the work of audit organizations, carried out by the authorized federal body for control and supervision

  1. External control of the quality of the work of audit organizations conducting a mandatory audit of the accounting (financial) statements of organizations specified in Part 3 of Article 5 of this Federal Law shall be carried out by the authorized federal body for control and supervision in the manner established by the authorized federal body.

• Grounds and procedure for cancellation of the auditor's qualification certificate

  b.1) officials authorized federal body for control and supervision and its territorial bodies exercising external quality control of the work of audit organizations conducting a mandatory audit of the accounting (financial) statements of organizations specified in Part 3 of Article 5 of this Federal Law; Final provisions

  4.1. From January 1, 2012, auditors who have valid auditor qualification certificates issued in accordance with Federal Law No. 119-FZ of August 7, 2001 "On Auditing Activities" are entitled to participate in audit activities (carry out audit activities) in accordance with the type of them of the auditor's qualification certificate, with the exception of participation in audit activities (implementation of audit activities) provided for by Part 3 of Article 5 of this Federal Law.

Audit is a process of independent assessment of the activities of an enterprise, an individual entrepreneur.

Its purpose is to determine the reliability of reporting (accounting and financial).

The concept of "audit" is much broader than just control function and revision.

Auditors, in addition to verification work, perform tasks to optimize the tax and economic activities of the enterprise, focused on increasing profits and more rational use of funds.

Internal audit and its types

Auditing on an ongoing basis can exist within the enterprise.

it internal audit, which is exclusively voluntary, that is, it is carried out on the initiative of the economic entity itself (founder, owner, director).

In turn, it is subdivided into mandatory and proactive audits (carried out at organizations of any form of ownership by order of the management - the owner, founders).

External auditors or audit companies are invited to conduct the audit

The main stages, tasks and objectives of the audit are formulated by the initiator of the audit and reflected in the audit agreement for the provision of services.

Most often, an initiative audit is carried out:

1. to obtain an expert opinion on the conduct of tax and accounting at the enterprise;
2. if the owner (founder) doubts the competence of the chief accountant;
3. during the reporting period, there were changes in the legislation governing the activities of enterprises,
4. the audit is ordered by the bank before lending to the company.

Enterprises subject to statutory audit

In our country, the procedure for carrying out the procedure

statutory audit

In this legislative act a number of enterprises are registered, which are subject to mandatory audit. These include:

1. Companies with the organizational and legal form of JSC;
2. Organizations-issuers of securities that have circulation on stock exchanges, or carrying out actions with securities;
3. Banks, credit institutions;
4. insurance and clearing companies;
5. off-budget funds (excluding state ones);
6. stock, commodity and currency exchanges;
7. non-state Pension Fund, joint stock fund, mutual funds;
8. firms operating in the securities market professionally;
9. Enterprises (with the exception of state authorities, agricultural cooperatives, local governments, unitary enterprises) that have proceeds from activities (sale of goods, services, performance of work) exceeding 400 million rubles, or the amount of balance sheet assets at the end of the reporting period - 60 million rubles;
10. Organizations that publish their reports in the media;
11. Other cases.

In the above organizations, a mandatory audit takes place every year.

For its implementation, qualified private auditors and audit organizations with a certificate are involved.

Read also Invoice: sample filling

Organizations, in whose authorized capital the share of state participation- not less than 25%.

The auditing organization for the audit is selected on a competitive basis.

The rules and regulations of the competition are established by the Government of the Russian Federation.

Statutory audit criteria

Mandatory audit

imposes on the audit organization certain obligations - the criteria for statutory audit.

These include:

1. When carrying out a statutory audit, an audit is carried out in full:

• analyzed all economic activity organizations,
• all its sectors, property, liabilities,
• inventories of goods and materials,
• analysis of settlements with the budget and funds, founders,
• assets and liabilities of the balance sheet, their decoding,
• representative enterprises, branches;

2. The auditor's conclusions must be unambiguous, and the reliability of the information provided must be either confirmed or not;

3. During mandatory inspection, auditors must comply with all audit standards (rules) that determine the actions of the inspector in a particular situation.

Subjects of statutory audit in case of evasion mandatory check or hindering its implementation are subject to penalties by a court decision.

Recovery can be in the form of a fine:

• from an economic entity - 100-500 times the minimum wage,
• from the head - 50-100 times.

The collected amounts are sent to the federal budget revenues.

Activity of audit companies

An audit company is commercial organization, the purpose of which is to make a profit from the provision of accounting, legal, auditing services,

The rules for how a statutory audit is carried out in Russia are contained in a number of legislative acts at the federal level.

Dear Readers! The article talks about typical solutions legal issues but each case is different. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It's fast and IS FREE!

Let us find out what kind of check it is, when and in relation to whom it is carried out. We will determine whether liability arises in the event of failure to conduct an audit.

Shareholders want to be sure that there is no deception on the part of the administration. They need reliable information that would reflect reliable financial position companies.

And such information can only be provided by unauthorized persons - auditors. They conduct an audit, after which they express their opinion on the situation at the enterprise.

Important aspects

Before determining how and by whom a statutory audit is carried out, it is worth considering the concept itself and the norms that will have to be addressed for answers.

Definitions

Auditing activity is called entrepreneurial activity auditor or audit organization. They carry out an independent non-departmental audit of accounting reports, settlement documents, tax returns and other obligations.

Such firms provide services for:

• setting up, restoration and maintenance of accounting;
• analysis of economic activity;
• drawing up declarations;
• assessment of the assets and liabilities of the organization;
• consulting, etc.

Audit can be external and internal, mandatory, proactive. Mandatory audit - checking the accounting and reporting of the company, which is mandatory.

The subject of the audit is the verification that is carried out on the basis of the contract. The goal is to establish the reliability of the information provided by the company. Auditors are persons who check the position of the company's activities for specific periods.

The inventory is carried out before drawing up annual reports accounting department. The location of the enterprise does not matter.

Check productive reserves, and property that does not belong to the company, but is listed in accounting, as well as property that was taken into account at all (according to).

The result of the inventory is reflected in the annual accounts. Be sure to prepare the constituent, registration and permissive documentation, patent,.

If the company is a parent company and has several separate divisions, you need to collect registration documentation.

It is also carried out when Chief Accountant resigns in order to avoid mistakes in the delivery of cases and an unresolved issue on accounting.

If the company does not have a chief accountant, but it is necessary to report, the audit is carried out twice a month. So the accountant will not be held responsible for errors that occur due to the fact that all questions are not closed.

Do you need to conclude contracts?

A company that falls under a statutory audit must select an auditor, conclude a contract with him and submit an audit report to the tax service together with annual reports... If there is no such conclusion, the company pays a fine.

When drawing up a contract, the head of the organization must be sure that the audit will be carried out in accordance with the legislation, which takes into account Russian and international standards.