It is difficult for tax authorities to work correctly without information coming from various sources. By law, taxpayers themselves, their counterparties, commercial structures with which they interact, banking institutions where accounts are opened are required to transfer data to the inspection. Auditors have been added to this list since 2019. Let's figure out what data about their customers audit companies will be required to transfer to tax authorities.

Directives from the OECD

Since the beginning of 2019, the Tax Code of the Russian Federation is waiting for many changes. One of them concerns the work of audit companies and individual auditors. What is it about? The fact is that the OECD, and this organization includes 35 states, has sent recommendations regarding the submission of documents on the activities of clients by auditors to the tax authorities.

Based on a study of the domestic taxation system, the OECD developed recommendations for amendments, on the basis of which Federal Law No. 231 was adopted. It is worth noting the main instructions of this organization:

• to provide tax authorities with access to data related to the conduct of audits, including information related to audit secrecy;
• give tax authorities the right to demand information about the owners and ownership structure of foreign enterprises operating in Russia;
• enshrine in the law a provision regarding the transfer to the tax office of data that ensures the identification of participants joint activities(form - simple partnership);
• make changes aimed at the approval and use of generally accepted standards, the elimination of double taxation.

It is worth noting one important detail: Russia is not included in the OECD, but the authorities took into account the recommendations that this organization left in relation to our country and made changes to the tax legislation.

Features of providing tax documentation by auditors

From the beginning of 2019, the tax authorities are allowed to require the submission of documentation from audit companies and individual auditors. The procedure for providing information is regulated by Art. 93.2 of the Tax Code of the Russian Federation. Naturally, with the introduction of changes, stakeholders have many questions. It is worth providing answers to the most common of them:

• What documents have the legal right to request the tax authorities? We are talking about data that are the basis for the calculation and payment of various taxes.
• Can the auditor inform the client, whose activities are of interest to the tax authorities? Yes, the auditor has such a right.
• On what basis is the request from the tax? Head of the territorial tax office makes a decision. That is what is sent to the auditors.
• Who is required to provide documents? In accordance with the law, since 2019, both audit firms and individual auditors are required to send information to the tax office.
• What is the deadline for submitting documents from the auditor to the tax office? The law clearly states that the auditor must provide information no later than 10 days from the date of receipt of the request.

Taxpayers placing an order for an audit, and the auditors themselves, should understand that the tax authorities have the right to send a request for the provision of documents in only three cases. The first of them is related to the situation when the payer did not provide documentation during the on-site tax audit. The second case concerns the fact that the tax authorities may request documentation of transactions between related parties. Their purpose is to check the payment of mandatory fees, payments, taxes.

Another case, which is enshrined in law, refers to those situations where, according to international treaties, in relation to the company where the audit was carried out, there is an official request from the competent authority.

Is it time to draw conclusions

Experts agree that the adopted changes will have a negative impact on the audit sector. Most likely, clients will refuse to conduct an initiative audit, not fully disclose commercial information. Time will tell. The changes have been made and there is no way back yet. If the information provided in the article is not enough, then data on the changes adopted since 2019 can be obtained from the Audit A Group of Companies. Experts providing services for conducting mandatory and initiative audits, servicing tax and accounting ready to answer any questions.

1. Rights, duties and responsibilities of the auditor.

2. Ethical standards of audit activity.

3. Certification of audit personnel and licensing of audit activities.

1. When conducting an audit, audit organizations and individual auditors have the right to:

1. independently determine the forms and methods audit,

2. check in full the documentation related to the financial and economic activities of the audited entity, as well as the actual availability of property recorded in this documentation,

3. receive from officials the audited entity explanations in oral and written forms on issues that arose during the audit,

4. refuse to conduct an audit or to express their opinion on the reliability of the financial (accounting) statements in the audit report in the following cases:

a) failure by the audited entity to provide all required documentation,

b) identification during the audit of circumstances that have or may have a significant impact on the opinion of the audit organization on the degree of reliability of the financial (accounting) statements of the audited entity,

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

1. carry out an audit in accordance with the legislation of the Russian Federation.

2. provide, at the request of the audited entity, the necessary information about the requirements of the legislation of the Russian Federation regarding the conduct of an audit, as well as about regulations RF, on which the comments and conclusions of the audit organization or individual auditor are based.

3. within the period established by the contract for the provision of audit services, transfer the audit report to the audited entity or the person who has entered into the contract for the provision of audit services.

4. ensure the safety of documents received and compiled during the audit, do not disclose their content without the consent of the audited entity or the entity that has entered into an audit services agreement, except as otherwise provided by the legislation of the Russian Federation.

The responsibility of audit organizations arises in case of violation of the obligations assumed under the audit agreement.

A person who has not fulfilled an obligation or has performed it improperly shall be liable if there is guilt (intent or negligence). The absence of guilt is proved by the person who violated the obligation.

For an unqualified audit that led to losses for the state or for an economic entity, an audit organization may be charged on the basis of a court decision or arbitration court under a claim filed by the authority that issued the license: incurred losses in full, the cost of re-checking, a fine in the amount of 100 to 500 - a multiple of the minimum wage established by law.

For violation of the ethical standards of auditing activities, licenses to carry out auditing activities can be canceled

Implementation legal entity audit activity without a license entails recovery from these persons on the basis of a court decision on claims brought by the prosecutor, bodies federal treasury, bodies of the federal tax service a fine from 500 - to 1000 - multiple of the minimum wage.

Auditors bear criminal, administrative and civil liability for violation of the RF legislation on audit.

2. One of the most important tasks of the formation of the audit profession in our country is the development of ethical standards for auditing. Such norms, established in audit practice over the years, enshrined in ethical codes audit. Violation of ethical standards entails condemnation from colleagues, as well as from specially created courts at the audit chambers. In some cases, the offenders may be subject to penalties, such as a fine and suspension from work temporarily or permanently.

If we compare the profession of an auditor with the profession of a doctor, then the object of beneficial influence of the auditor is the enterprise, and the doctor is the person. The auditor kindly gets acquainted with the state of affairs of the client, identifies gaps and vulnerabilities in financial activities, in the organization of accounting and gives recommendations on how to improve accounting and eliminate shortcomings and errors. The main rule of the auditor is not to harm the client.

One of the ethical norms is the observance of generally accepted moral norms and principles in one's actions and decisions, to live and work according to conscience, truthfulness and honesty, independence and objectivity in judgments and conclusions, intolerance to injustice, violations of moral and ethical, as well as legal norms in all their manifestations.

Auditors should carefully and seriously take their

duties, comply with audit rules (standards).

Ethical standards of audit provide for the independence of judgments and conclusions of auditors, the objectivity and honesty of their conclusions. The independence of the auditor is ensured by the fact that he is not on public service, is not a full-time employee of non-audit organizations and therefore must fulfill his duties. Auditors should not be materially interested in the activities of the audited enterprise, i.e. neither they nor their close relatives can be owners, shareholders or stockholders of the enterprises being inspected.

To achieve professional objectives, the auditor must comply with the following fundamental principles:

Honesty. When providing professional services The auditor must act openly and honestly.

Independence. When providing professional services, the auditor should be independent of the audited entities and third parties.

Objectivity. The auditor must be fair, his objectivity should not be affected by prejudice, bias, conflict of interest, other persons or other factors.

Professional competence and due diligence. The auditor provides professional services with due diligence, competence and diligence. His duties include constant maintenance professional knowledge and skills at a high level so that the audited organizations can enjoy the benefits of competent professional services based on the latest developments in practice, legislation.

Confidentiality. The auditor must maintain the confidentiality of information obtained in the course of providing professional services, and must not use or disclose such information without the consent of the owner of the economic entity, except as otherwise provided by the legislation of the Russian Federation.

professional behaviour. The auditor must act in a manner that is consistent with the good reputation of the profession and must refrain from any conduct that might discredit it.

3. Certification for the right to carry out auditing activities is a test of the qualifications of individuals wishing to engage in auditing activities. Certification is carried out in the form of a qualifying exam. Persons who successfully passed the exam are issued an auditor qualification certificate without limitation of its validity period. Mandatory requirements for applicants for an auditor's qualification certificate are: availability of a document on higher economic or legal education, experience

at least three years of work in an economic or legal specialty. Each auditor who has a qualification certificate is required to undergo training in continuing education programs every year.

Audit organizations and individual auditors without a license to carry out audit activities are not entitled to engage in audit activities in the Russian Federation. Licensing of auditing activities, including the procedure for issuing, suspending and canceling a license, is carried out in accordance with the legislation of the Russian Federation on licensing certain types activities. The date of receipt of a license is the date of the decision to issue a license by the Ministry of Finance of the Russian Federation.

To obtain for the first time a license for the right to engage in audit activities in the Russian Federation, the following requirements are established:

1) an audit organization cannot have the form of an open joint stock company.

2) the authorized capital declared in the constituent documents must be at least 100 times the minimum wage established by law.

3) in authorized capital audit organization, the share owned by certified auditors and licensed audit organizations must be at least 51%.

4) the staff of the audit organization must consist of at least two auditors with auditor qualification certificates.

The issuance of a license to an individual entrepreneur receiving it for the first time is carried out if he has an auditor's qualification certificate.

Licenses are issued separately for the implementation the following types audit activity: audit of insurance organizations and companies, audit of stock exchanges, off-budget funds and investment institutions, general audit.

Licenses are issued at the request of the applicant for a license for three, two or one year. Upon expiration of the license, a new license may be issued at the request of the license applicant.

To obtain a license, the following documents are submitted to the licensing authority:

1) an application indicating the type of activity, the location of the organization, the name of the bank and the bank account number.

2) copies constituent documents, certificates of state registration certified by a notary.

3) certificate of registration with the tax authority.

4) a document confirming the payment of the fee for consideration of the application.

5) information about the heads of the audit organization, their deputies and working certified auditors.

Tests for knowledge control in section 1 "Audit Fundamentals"

1. Give the concept of audit and audit activities.

2. Name other types of audit services.

3. Give the concept of audit rules (standards).

4. What are the requirements for obtaining for the first time a license for the right to engage in audit activities in the Russian Federation for an audit organization.

5. What is the purpose of the audit?

6. Give the concept of audit on the instructions of state bodies.

7. Give the concept of "audit organization" and its legal status.

8. Give a concept ethical standard auditor - "objectivity".

9. What is the reason for the appearance of the audit service?

10. Give the concept of external audit.

11. Give the concept of "auditor" and its legal status.

12. Name the documents that must be submitted to the audit organization to obtain a license.

13. History of development of audit in England.

14. Give the concept of mandatory audit.

15. Name the rights of auditors.

16. What is the certification procedure for the right to carry out audit activities?

17. History of development of audit in France.

18. Give the concept of internal audit.

19. What are the functions of the Ministry of Finance of the Russian Federation for auditing.

20. Give the concept of the ethical standard of the auditor - "confidentiality".

21. The history of the development of audit in Russia.

22. The value of audit in a market economy.

23. What are the responsibilities of auditors.

24. Give the concept of the ethical norm of the auditor - "independence".

The rights that auditors have can be divided into two groups.

1. The right to conduct audits with the issuance of an official

audit report. This right is individuals- certified auditors. In the event that they conduct independent audit activities, having received an audit license, auditors must have a certificate of state registration of entrepreneurial activity and be a member of a special state register auditors.

• 2. Rights in the relationship with the client:
  • -auditors have the right to independently determine the forms and methods of verification;
  • - in full to carry out verification of financial and economic documentation, documentation on the availability sums of money, material assets, securities.
  • -on a written request to receive all the necessary information from third parties
  • - on a contractual basis, involve auditors working independently or in other firms and other specialists to participate in the audit;
  • - in the event that the audited entity does not provide the necessary documentation, as well as the failure of the state bodies that commissioned the audit to ensure the personal safety of the auditor and his family members, if necessary, the auditor has the right to refuse to conduct an audit. Danilevsky Yu.A., Shapiguzov S.M., Remizov N.A., Starovoitova E.V. Audit: Proc. allowance. - M.: ID FBK-PRESS, 2012. - 470 s.

Auditors are not allowed to:

• - engage in other business activities, except for auditing and related activities;
• -disclose information obtained in the course of the audit to third parties.
• - conduct an audit if there is any relationship between the auditor and the economic entity (related, economic or other dependence), namely: a) if the auditors are founders, owners, shareholders, managers and other officials of the audited economic entity who are responsible for the preparation of financial statements, or are closely related or related to the indicated persons; b) if the audit firm is the founder, owner, shareholder of an economic entity; c) if economic entities are for the audit firm its founders, owners, shareholders, creditors, insurers, subsidiaries, branches and representative offices, or if the given audit firm has a share in their capital; d) if auditors and audit firms provided this economic entity with services for the restoration and maintenance of accounting, for compiling financial reporting they also cannot audit.

Responsibilities of auditors. When considering the responsibilities of an auditor, it is worth bearing in mind that they conduct financial control, but their functions do not include tax control and control over the use of social insurance funds and other off-budget funds. However, errors found in calculations with off-budget funds and taxation, which are revealed according to accounting data and entailed a distortion of the reporting, must be presented to the customer, and reflected in the auditor's report if they are not corrected.

Auditors are required to:

• - provide the customer with information on those legislative, instructive and other materials that confirm the correctness of the auditors' conclusions about the presence of distortions;
• - strictly comply with the requirements of the legislation of the Russian Federation in the implementation of audit activities;
• - immediately inform the customer or the state body that ordered the audit of the impossibility of further participation in it in the absence of an appropriate license, if there are reasons that do not allow the audit, as well as the need to involve additional auditors;
• - qualified to conduct audits and provide other audit services;
• - ensure the safety of documents received and compiled by them during the audit, and not disclose their contents without the consent of the owner of the audited economic entity, except as expressly provided for by the legislation of the Russian Federation.

Thus, we can conclude that the rights and obligations of auditors are strictly regulated and enshrined in the legislation of the Russian Federation. To conduct an audit, only auditors who have a license, have passed attestation and state registration entrepreneurial activities, as well as being in the state register of auditors. The results of the audit are confidential and cannot be transferred to third parties.

1. What the auditor can ask when checking cash transactions.

1.1. Everything related to cash transactions.

2. Does the auditor have the right to copy documents in 3 copies when checking? Thank you!

2.1. Good afternoon. Yes, he has the right. it is not prohibited by law.

3. How to hire a payroll auditor.

3.1. You need to sign an agreement with him.

4. Please tell me, Four founders founded an LLC in equal shares of 25%, one of the founders is a director, a year later he dismisses the chief accountant, who is also a founder and wants to audit who should pay for the services of an auditor, if two founders are against it.

4.1. Good afternoon, Alena!
This is one of the typical and deadlock situations, when half are for and half are against. Therefore, the decision-making procedure should be described in the Articles of Association or there should be a separate document on the procedure for conducting an audit.

5. Hello, I have been serving in the Federal Penitentiary Service since 2010, for what period can auditors check?
THX.

Hello, I have been serving in the Federal Penitentiary Service since 2010, for what period can auditors do an audit? What are the auditors and check what or whom? Specify the question.

6. An employee of the NFO has a qualification certificate of an auditor, is a member of the SRO. Can he work in the organization as the Director of the Department of Tax Planning and IFRS (with audits on accounting and tax accounting) or should he work as an auditor in order not to cancel the certificate? He takes annual training. Thank you!
Olga.

6.1. Dear Olga, individual auditors are not entitled to engage in any other entrepreneurial activity, except for conducting an audit and providing services provided for by the legislation on audit.
Sincerely, candidate of pedagogical sciences Juris Korolev

7. Hello! We had an audit in December 2017! The auditors indicated which items need to be amended. The supply contract itself within the framework of the state defense order was signed in December 2016. Tell me, it will be right if we conclude an additional agreement in December 2017, and we will prescribe the validity period from 12/19/2016.

7.1. Yes it is possible. At the same time, in the text of the agreement, make a reference to paragraph 2 of Art. 425 of the Civil Code of the Russian Federation
Article 425 of the Civil Code of the Russian Federation. Contract validity
2. The parties have the right to establish that the terms of the agreement they have concluded apply to their relations that arose before the conclusion of the agreement, unless otherwise established by law or follows from the essence of the relevant relations.

8. The organization has existed since 2011. I have been working in it as the head of the personnel department since 2015. I found that there is no original employment contract with CEO, but only a certified copy. The director is one of the founders. The director has now retired. There will be an audit soon. Will the auditor accept a certified copy of the employment contract with the CEO. Will there be any comments.

8.1. Good afternoon. If this contract is duly certified, then it is legally binding and will be accepted by the audit company. Good luck to you.

8.2. Good afternoon, Elena Sergeevna!

The question may arise where the original employment contract is located. If you have the opportunity, you can sign the contract with the director.

All the best to you! Good luck with your issue!

9. The auditor checked the advance reports of the manager in order to recover from him the debt on accountable amounts to an individual entrepreneur

Thanks for the answer.

9.1. Hello. The auditor's report will be evaluated in conjunction with other evidence confirming the fact of spending Money.

10. The auditor checked the advance reports of the manager in order to recover from him the debt on accountable amounts to an individual entrepreneur

Will such an audit report be valid if in the advance reports the signature on their approval was never put by the IP itself, but instead of the IP, a hook instead of a signature or a facsimile was affixed everywhere and generally forged by a person close to the IP

Thank you for your reply / Irina.

10.1. In court, not only the result of the audit will be valid, but rather the primary documents. There you will prove that in fact the money was not received in the account.

11. Can auditors require the original documents of the HOA (minutes of meetings, boards, contracts with organizations, work contracts, accounting documents) to be taken out for verification outside the premises of the HOA? What document regulates this situation? Thank you very much in advance.

11.1. The auditors are not entitled to demand original documents from you. This is not regulated by law. How can you refer to the law, if there is none. Here they are obliged to indicate to you the law on the basis of which they require original documents. If the auditors will do the examination of documents, then the expert will need the originals. But you will provide them according to the inventory act, where the receiving party will take responsibility for their loss.

12. Do auditors have the right to require all original documents of the HOA (minutes of meetings, boards, contracts with organizations, contractor agreements, all financial documents of the accounting department) to be taken out: to carry out an audit outside the HOA premises?

12.1. Contract agreements, all financial documents of the accounting department) for take-out: carry out verification outside the premises of the HOA? if you transfer documents, then they must be transferred according to the act or it is better not to transfer copies of accounting documents in originals.

13. Mom is an auditor. Came with a check in the hookah. At the end of her work, she needed to take a photo. To do this, you had to go to the window. There was a glass table, on top of it was another glass table. When leaving, she stumbled over the leg of the table and the top table fell. The corner of the table broke. The manager announced the amount payable 5000 rubles. Should she pay for the broken table?

13.1. Formally, of course, she must compensate for the damage in accordance with Article 1064 of the Civil Code of the Russian Federation. Another thing is the amount of damage. If you don't agree, you can dispute it.

14. The fund's investment specialist auditor has received a proposal from the mutual investment fund to conduct a mandatory audit of financial (accounting) accounting. Can an individual auditor accept this?

14.1. Hello. Only if he is an individual entrepreneur, he can conduct a mandatory audit. Good luck to you and all the best.

15. If the organization invited an auditor to verify the reliability of the report for the reporting period. Is the auditor entitled to contact the client for information beyond the reporting period?

15.1. Yes, he has the right

16. In what cases is a mandatory audit required in an open joint stock company if the management does not need the services of auditors?

16.1. See Law of the Russian Federation "On Joint Stock Companies"

17. Does the auditor have the right to access personal data of patients (name, date of birth, diagnosis) of the hospital during a scheduled inspection?

17.1. Yes, the inspector has such a right, but he does not have the right to disclose.

18. What methods of control can be exercised by the FSUE owner?
Can the owner suddenly send some kind of "commission" to "inspect certain issues of the activities of the Federal State Unitary Enterprise" and "execute orders" of the owner? As far as I understand the law on GMUPs, control should be carried out only by auditors who have passed a competitive selection. There is nothing about any commissions in the law.

18.1. Federal State Unitary Enterprise - control can only be exercised by the state. supervisory authorities.

19. Our HOA hired an auditor to check the accountant. The cost of the service was 5000 rubles. The chairman announced that we must pay an additional 39% to this amount, and the payment will be 6950 rubles. Can you tell me what percentages are?

19.2. so find out why 39%

20. Does the internal auditor of the bank have the right to come for unannounced inspections not to the cash desk, but repeatedly to the acting cash desk when the cash desk is on vacation?

20.1. Hello, yes of course.

21. I want to hire auditors (not labor inspection) to check my employer - whether my salary is calculated correctly. Since the salary consists of many components and is calculated according to a complex formula that none of the workers really knows. Please tell me if the employer will be required to provide all required documents auditors (including the Regulations on the accrual of salary)?

21.1. The employer was obliged to familiarize you with the regulation on remuneration, you cannot hire an auditor to check the employer, if you do not agree with his actions, contact the GIT, the prosecutor's office, the court.

22. Tell me, can homeowners hire an audit of FSW? And Can an accountant conduct an audit without an auditor's certificate?

22.1. No, they can't! But they can complain about their UO to the State Housing Inspectorate or the prosecutor's office.

23. I wanted to know what an auditor might ask when checking an employee conducting cash transactions?

23.1. Everything related to your duties under the job description.

24. Can I, being a member of the Company (LLC, 16%), apply to an individual auditor for an appropriate audit without collecting general meeting participants, roughly speaking, without informing them.

.
1. Auditing activity is:
1) activity on financial management of the enterprise and analysis of economic activity;
2) entrepreneurial activity on independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs;
3) activities for the preparation of financial and tax reporting, property accounting and business transactions.

2. The main purpose of audit activity in accordance with the Law "On Audit Activity" is:
1) study of results economic activity and development of proposals for their improvement;
2) drawing up and filling out accounting (financial) statements, tax calculations, conducting business transactions in accounting;
3) expressing an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the legislation Russian Federation.

3. The external auditor should act in the interests of:
1) all users of financial statements;
2) economic entity;
3) the state tax service.

4. For which economic entities an audit is required:
1) a limited liability company;
2) representation of a foreign legal entity;
3) an organization with a value of balance sheet assets at the end of the reporting year exceeding 200,000 times statutory Russian Federation minimum size wages.

5 . What types of work has the right to carry out an audit firm under a contract with an economic entity:
1) provide assistance in accounting and conduct a mandatory audit;
2) automate accounting and introduce information technologies;
3) consult on tax legislation, draw up reports and conduct mandatory audits.

6 . Which service is compatible with the conduct of a mandatory audit at an economic entity:
1) bookkeeping;
2) legal advice;
3) restoration of accounting;
4) drafting tax returns.

7. Can an audit firm, in the event of a mandatory audit under an agreement with a customer, prepare an accounting policy for him:
1) yes;
2) no.

9. Which service is incompatible with a mandatory audit at an economic entity:

1) bookkeeping;
2) consultations on accounting;
3) evaluation of investment projects;
4) training of accounting personnel.

10 . When concluding a contract for a mandatory audit, the inclusion in it of a clause on the mandatory issuance of an audit report:
1) it is necessary, because if this is not done, the auditor will not take responsibility and express a final opinion on the financial statements;
2) recommended, as otherwise the check may be useless;
3) does not make sense, since the auditor is obliged to do this in accordance with Russian auditing standards.

11. Mandatory annual audits are subject to economic entities that have the organizational and legal form of an open joint stock company:
1) with more than one hundred shareholders;
2) with more than a thousand shareholders;
3) regardless of the number of shareholders and the size of the authorized capital.

12. . For organizations of which organizational and legal form an annual audit of accounting (financial) statements is mandatory:
1) open joint stock company;
2) open and closed joint stock company;
3) closed joint stock company.

13. Mandatory audit is carried out:
1) auditors who have qualification certificates of an auditor, under an employment contract with the audited organization;
2) auditors-entrepreneurs without forming a legal entity;
3) audit organizations licensed to carry out audit activities

14. The concepts of "audit" and "revision":
1) identical;
2) are different.

15. Audit:

1) the function of managing the activities of economic entities;
2) the method of implementation of non-departmental financial control;
3) the main means of control over the activities of business structures.

16. The main purpose of the audit is:
1) correction of all errors in accounting and reporting;
2) detection of fraud and errors in accounting and reporting;
3) establishing the reliability of accounting (financial) statements.
Answer 3

17 . Is there duplication of functions between tax inspection bodies and audit firms:
1) yes;
2) no;
3) another answer.

18 . The need for an audit is caused by:
1) the need to obtain information for management;
2) the dependence of the consequences of decisions made on the quality of information;
3) the need to confirm the reliability and truthfulness of financial statements.

Answer 3
19 . Mandatory audit is:
1) audit by decision of the management of the economic entity;
2) audit by decision of the meeting of shareholders;
3) an audit, provided for by federal laws, decrees of the President and decrees of the Government of the Russian Federation.

20 . The essence of the audit is:
1) verification of accounting and reporting;
2) assisting in the calculation of taxes and advising on financial and legal issues.

21. The task of the auditor:

1) detect and prevent error;
2) assist management in the preparation of financial statements;
3)check financial statements and express an opinion on its validity.
Answer 3

22 . The tax authorities adjust the audit plans in accordance with the results of the audit reports:
1) yes;
2) no;
3) depending on the results of inspections (charges to the budget of additional payments).

23. Is it possible to conduct an audit of the bodies state power and management, local governments:
1) the audit applies only to commercial structures, government bodies are checked by the State Control;
2) yes, it is provided federal law"About audit activity";
3) yes, only the Federal Law "On Auditing Activities" does not provide for this.

24 . Current control over the implementation of economic policy and the quality of enterprise management is:
1) internal audit;
2) external audit.

25 . Mandatory audit is carried out in the following cases:
1) in cases established by the legislation;
2) by decision of the economic entity;
3) on behalf of financial or tax authorities.

26 . The difference between internal audit and external audit in:
1) verification methods;
2) objects of verification;
3) organization of work and reporting.

27 . The relationship between the auditor and the client:
1) are built on voluntariness and compensation;
2) are determined by the management of the audit firm;
3) are determined by the management of the economic entity.

4) Determined by the contract, by agreement of both parties

28 . An initiative audit is carried out by decision:
1) authorized federal body state regulation audit activities;
2) an economic entity.

29 . Can an auditor who is the founder of the audited enterprise conduct an audit:
1) can, if the auditor has a license;
2) can;
3) cannot.

30 . The head of the audited economic entity is obliged during the audit:
1) limit the range of issues to be considered by auditors;
2) stipulate and fix in writing the conditions and procedure for payment for audit services;
3) promptly eliminate violations of the accounting procedure and preparation of accounting (financial) statements identified by the audit.

31 . To carry out audit activities, you need to obtain a license:
1) yes;
2) no.

32 . An economic entity is obliged to provide interested persons with:
1) the auditor's conclusion based on the results of the audit;
2) written information on the results of the audit;
3) report on the results of the audit.

33 . Indicate for which organizations an audit is required:
1) an audit firm;
2) open joint stock company;
3) an entrepreneur without forming a legal entity;
4) a limited liability company.

34 . How often does each auditor with a qualification certificate be required to undergo training in continuing education programs:
1) once every two years;
2) during each calendar year, starting from the year following the year of receipt of the certificate;
3) every three years.

Answer 3
35 . For the preparation and content of tax returns and other reporting after the audit, the responsibility lies with:
1) audit organization;
2) economic entity;
3) an audit organization and an economic entity jointly.

36 . Auditors have the right during the audit:
1) receive clarifications from the officials of the audited entity in oral and written forms on issues that have arisen during the audit;
2) engage on a contractual basis to participate in the audit of auditors who provided this economic entity with services for the restoration and maintenance of accounting;
3) engage on a contractual basis to participate in the audit of auditors who provided reporting services.
Answer 1

37 . The audited economic entity has the right to receive from the auditor:
1) information on the requirements of the legislation regarding the conduct of an audit;
2) assistance in the preparation of financial statements;
3) a confidentiality agreement.

Answer 3
40. The auditor has no right:
1) transfer to third parties the information received by him in the course of the audit;
2) keep a copy of the audit report after the audit;
3) consult the client orally.

41 . Auditors are required during the audit:
1) follow the rules work schedule established by the audited economic entity;
2) comply with the requirements of the legislation of the Russian Federation;
3) establish payment for services depending on the achievement of a certain result.

42 . When conducting an audit, the auditor should be guided by:
1) international standards;
2) national standards;
3) any other standards.
Answer 1

43. Why are audit standards (rules) developed:
1) to assess the quality of the audit;
2) to draw up programs for qualifying examinations in the section "Audit" for the right to engage in audit activities;
3) to determine the scope of the auditor's responsibility.

44 . The auditor in the course of planning and conducting the audit should demonstrate:
1) professional skepticism;
2) credulity;
3) faith in the unconditional honesty of the management of the economic entity.

45 . Auditing standards are:
1) uniform requirements for the procedure for the implementation of audit activities, execution and assessment of the quality of the audit and related services, as well as for the procedure for training auditors and assessing their qualifications;
2) regulations mandatory for all economic entities, including audit organizations;
3) regulatory documents that are mandatory only for audit organizations.

46 . What guarantees compliance with auditing standards in the process of auditing:
1) a high level of audit quality and reliability of results;
2) independence of the audit organization;
3) the possibility of increasing the price of audit services.

47. How are international auditing standards abbreviated:
1) GAAP;
2) ISA;
3) IAG.

Answer 2
48. Auditing activity in the Russian Federation is regulated by:
1) the state;
2) public professional audit organizations;
3) contracts for the provision of audit services.
Answer 1

49 . The following persons are allowed to be certified for the right to engage in audit activities:
1) having a higher technical education and 5 years of work experience as an auditor;
2) having a higher economic education and work experience in the specialty for 3 years;
3) having a specialized secondary (economic or legal) education and work experience as an auditor for at least 5 years.

50. The development of auditing standards is entrusted to:
1) authorized federal agency state regulation of audit activity;
2) educational and methodological centers according to the list approved by the President of the Russian Federation.
Answer 1

51. State regulation of audit activity in the Russian Federation is carried out by:
1) professional audit associations;
2) Ministry of Finance of the Russian Federation;
3) Ministry of Justice of the Russian Federation.
Answer 3

52 . The authorized federal body for the state regulation of audit activities has been established and operates under:
1) President of the Russian Federation;
2) the Government of the Russian Federation;
3) the Ministry of Finance of the Russian Federation;
4) State Duma.

Answer 2
53 . Individual entrepreneur:
1) cannot be engaged in audit activities;
2) may engage in individual audit activities after registration as an entrepreneur;
3) can engage in audit activities after receiving a certificate, license and registration as individual entrepreneur;
4)may conduct a mandatory audit after obtaining a certificate, license and registration as an individual entrepreneur only.
Answer 3

54 . The procedure for attestation for the right to carry out audit activities is approved:
1) an authorized federal body;
2) the Government of the Russian Federation;
3) professional audit associations.

55 . The auditor, having carried out an audit and handed over the audit report to the client, refused to give him information about the regulations on which the comments and conclusions were based. He referred to the fact that this work was not provided for by the audit contract. Check out his actions:
1) this condition must be stipulated by the contract;
2) The Federal Law "On Auditing" does not entitle the client to receive such information;
3) the auditor is obliged to provide the client with such information.

56 . Joint-stock company open type operates for two years. While the number of shareholders is less than 100. Is it subject to a mandatory audit requirement if management does not need the services of auditors:
1) yes;
2) no;
3) at the discretion of the management of the joint-stock company.

57 . The economic entity invited an auditor to verify the reliability of the report for the reporting period. Is the auditor entitled to contact the client for information beyond the reporting period:
1) the auditor checks only what the client asks for;
2) yes, it is decided by the auditor based on the circumstances of the audit;
3) if the auditor did not undertake such obligations, this should not be done.

58 . In a disputable situation, the degree of guilt and responsibility of the auditor to the client is determined by:
1) by the court;
2) by agreement between the auditor and the client;
3) tax inspection.

59 . During the inventory of cash at the cashier during the audit, a shortage of a large amount of cash was revealed. Auditor actions:
1) remove the cashier from work, give a negative audit report;
2) assess the materiality of the item "Cash" in the financial statements and, depending on this, make decisions on the audit report;

3) give a negative opinion and transfer the materials to law enforcement agencies.

60. In the contract for the audit, the parties, at the insistence of the audit firm, fixed the following clause: “The auditor and the audit firm do not bear liability for the reliability of the audit report. Assess the situation:
1) if the client does not mind , everything is correct;
2) the responsibility of auditors is determined by the contract, therefore, everything is correct;
3) it is contrary to the current regulations.