home » Debt

Audit of the accounting organization. How is the audit of the financial statements Audit of the accounting department

The purpose of the audit of accounting and reporting of companies and individual entrepreneurs is to verify the correctness of accounting and reporting. Reliable accounting data is very important, as it is used by managers, government agencies, etc. That is why these data require checks and a special audit report. Based on the results of the audit, a report is drawn up, which describes the comments regarding accounting, its reliability and compliance with the legislation. The remarks are confirmed by regulatory enactments. It also describes the risks and problems that the company may face in the event of errors.

The purpose of the audit of the accounting and reporting of the company is to check the compliance of the accounting and accounting policies of the enterprise with the legislation of the Russian Federation and the specifics of the enterprise itself.

The report will also contain special recommendations of our company's specialists to eliminate found violations and errors in accounting and prevent them in the future. The result of the audit of accounting and reporting is the transfer of the auditor's report to your company. The head of any company is responsible for his or her activities, including the company's accounting and tax obligations. The results of management activities largely depend on the level of control over the activities of individual services of the enterprise, which is provided by the head.

Stages of auditing accounting and reporting

The audit takes place in several stages:

  1. 1. Checking the accounting system.
  2. 2. Checking the correctness of accounting and bookkeeping.
  3. 3. Drawing up an opinion on the audit.

What problems does the audit of accounting and reporting solve?

  1. Find out what problems the audit of accounting and reporting will help to solve
    1. Assessment of the state of your company's accounting.
    2. Identification of problems that may arise during a tax audit.
    3. Assessment of the qualification level of the company's accountants.

The audit makes it possible to check the correctness of the company's accounting and correct the mistakes made before the arrival of the inspection. An audit of accounting and reporting helps to save you time and money and gives you confidence in the correctness of your accounting.

Name of service

Service cost

Accounting and reporting audit

from 29,000 rubles.


The cost of an audit of accounting and reporting includes:

  1. 1. Checking the accounting policies of the enterprise.
  2. 2. Checking the organizational structure of the accounting department.
  3. 3. Checking the distribution of duties and powers between employees involved in accounting and reporting.
  4. 4. Checking the organization of document flow.
  5. 5. Checking the order of reflection of business transactions.
  6. 6. Checking the procedure for preparing reports.
  7. 7. Risk assessment.

Why us and what guarantees are there for you?

  1. We have extensive experience in auditing accounting and reporting.
  2. We guarantee full confidentiality of the information you provide. Information about your company will not be disclosed without your written consent.
  3. All employees of our company are highly qualified specialists who constantly improve their qualifications, their competence is confirmed by the presence of appropriate certificates.
  4. Our main guarantees are the clients of our company, from whom you yourself can get feedback on the quality of our services, the company "Professional Accountants" values ​​its clients and, accordingly, its reputation.
  5. We are attentive to your wishes and promptly respond to your requests; we have also implemented a quality control system within the company.
  6. You can also count on the help of professional auditors and tax consultants of the "ProfBuh" company in the field of audit in the service sector, accounting and audit of cash transactions, as well as in solving other complex issues of organizing and running your business.
  7. Our responsibility for the services provided is secured by an agreement.

Currently, the rapid development of the world economy and the economies of states separately, creates an emerging demand for certain types of specialties. At the same time, market relations, which are increasingly developing on the territory of the Russian Federation, have made training in educational institutions in the specialty, analysis and audit very popular. The more stringent requirements are also largely explained.

Accounting, analysis and audit - what is it

Accounting, analysis and today is the most important direction for the proper functioning of almost any company. Therefore, the demand for qualified specialists is very high. Professionals in this area can quickly find a job in any company. However, these professionals must constantly learn new information and accounting methods. In order to deftly operate with data, it is necessary to understand in detail each of the definitions.

Accounting, analysis and audit

Accounting is a form of special ways of summarizing information about the company's operations. At the same time, all credentials in a structured form are a kind of history of the enterprise, without which it will not be able to function properly, develop, make important decisions, and become attractive for investment in the future.

Accounting analysis is a more specialized form of accounting, which is needed to justify certain decisions of the management, as well as the choice of business transactions that will be necessary for the further development of the company. A professional specialist who is well versed in the methods of economic analysis will be able to foresee the threat of bankruptcy of an organization and offer effective solutions to establish profits and generally improve its condition.

An audit is a type of activity in which the documents of a company are checked in order to detect inconsistencies or deliberate distortion of information.

In general, audits cover not only accounting, but also a number of other economic activities. It can also be carried out by government agencies such as the tax office.

What you need to know

A fairly important data system is the accounting and financial reporting system. Thanks to it, you can get data on the economic activity of the organization itself.

At the same time, reporting is a set of records contained in the accounting, with the help of which it was possible to track the ongoing economic activities of the organization.

In general, it is a system consisting of tables, which contains summary data providing an opportunity to assess the financial condition of the company and its performance.

Accounting reports allow:

  1. Provide constant monitoring (to monitor the health of the enterprise);
  2. Use an extensive information base (gives the company's management more opportunities to make the right decision);
  3. Regular monitoring is introduced;
  4. Use current reporting as a basis (for planning promising projects);
  5. It is possible to simplify economic indicators (at the regional and state level).

At the same time, it will be necessary to submit reports at the legislative level a maximum of two times per calendar year. In this case, the reliability of the information provided can be verified as a result of the check.

What is such a check for:

  • An audit is necessary to confirm the data (thereby it will be established whether the reporting reflects reliable information);
  • To control the observance of legislative normative documents (here the procedure for drawing up accounting and subsequent preparation of reports will be regulated);
  • To confirm reliable information and its accuracy in the submitted reports;
  • To search for reserve funds (as a result of which it will be possible to more effectively manage the company's funds, credit money).

The most important goal is to evaluate the information particularly carefully for the reliability of the data presented and a clear reflection of the existing assets of the company.

When carrying out an audit of the statements, the auditor, as a rule, summarizes the results obtained at each stage of the control. The purpose of this action is to estimate the total amount of inaccuracies and errors found in reports.

Currently, there are two stages of control over the provided accounting reports:

  • Conducting an audit of the data provided in the report (here the content of the reporting forms is monitored. Parameters are set with which the data will later be checked);
  • Checking individual forms of accounting reports.

How is the audit of financial statements carried out?

In a number of cases, the activity of auditing financial statements will be carried out by specialized audit companies or by individual specialists, provided there is a small amount of work in the company. At the same time, these organizations must necessarily have certified employees.

At the legislative level, the following requirements are imposed on auditors or organizations:

The individual auditor is obliged to:

  1. Have a completed higher economic or legal education;
  2. Have a total length of service as a chief accountant or an assistant to an audit organization for at least three years;
  3. Pass the exam for an auditor's certificate.

Auditing companies are obliged to:

  • Be commercial;
  • Have any form of organization other than an open joint stock organization;
  • Have more than three employees (passed the exam for the auditor);
  • The head of the company himself must have an auditor's certificate;
  • More than fifty-one percent of the authorized capital must belong to the auditors themselves.

These provisions are governed by the federal law of the Russian Federation under number one hundred and nineteen. It details the requirements for commercial enterprises that carry out an audit.

Nuances during express check

If the organization is unable to conduct a full-fledged audit of the accounts, then it can apply an express audit, which will be much faster than a standard audit.

In the case, only verification of certain areas of activity will be carried out. Which will not require significant financial deductions and a long time period. As a result of such a check, the organization will receive a number of information about the current state of accounting.

In addition, the data that will be obtained as a result of the express check will be useful not only for the management of the company, but also for the founding council. Also, such a check can be carried out for all accounting or only for the direction specified in the contract.

This check allows you to assess the state of accounting as a whole (this will involve reports, primary documents and business contracts).

It will help identify weaknesses that need to be improved or eliminated. Also, based on the presented audit results, the organization can decide whether it needs a full comprehensive audit.

So, we can highlight the main tasks of this check:

  1. Conducting a generalized assessment of reports, which will occur at low financial costs and deadlines;
  2. Identification of errors and inaccuracies associated with the incorrectness of tax deductions;
  3. Improving the efficiency of accounting work.

After completing the process of this audit, the auditor should provide a summary report, which will reflect the main violations identified and the alleged tax risks.

However, it should be noted that the express check gives only a superficial assessment of the company's financial condition. Therefore, based on its results, if serious errors are detected, it is necessary to initiate a full scan. You should always remember this, otherwise the company can get quite serious problems with the tax service.

In contact with

For more than 20 years the company "Business Consulting" has been providing its services in the labor market. During all the time of their practice, the specialists of our company have acquired an impeccable reputation, and also became the owners of many certificates and diplomas, proving their professionalism. Our organization has a wide range of services, but accounting services are among the most popular.

Accounting audit and audits

The specialists of our company can conduct an audit, analyze the documentation and tell about the financial condition of your organization, conduct a full accounting audit.

When our company conducts an audit, we establish the accuracy of the information provided in the documentation and determine the financial position of the company. Accounting audit services for you will also help our specialists determine what they can advise based on the result that an accounting audit will give, which is more effective for business development.

Services provided by our accounting audit organization:

  • verification of accounting documentation;
  • accounting audit of tax accounting;
  • tax analysis.

All kinds of accounting services for your company.

Despite the fact that our company provides a huge number of services related to finance, audit is our main focus.

We provide the following types of accounting services:

  • services for the annual analysis and verification of accounting documentation;
  • checking the financial statements of the organization, identifying shortcomings and shortcomings;
  • quick check, which is preliminary;
  • verification carried out once a quarter;
  • full accounting audit including verification services (analysis, examination).

Thanks to the audit, you can avoid additional material losses. The specialists of our accounting organization easily identify all the shortcomings and shortcomings of accounting and prompt the client how to more effectively resolve the current situation. We conduct such checks in accordance with the legislation of the Russian Federation, which allows you to strengthen the financial position of your organization.

Accounting services: audit - features:

The auditor conducts a study of the accounting of a company in the framework of its financial, as well as economic activities, this is called a statutory audit. The activity is carried out by the specialists of the audit firm. The study also implies a slightly different approach on the part of the audit, which consists in studying those issues that are of interest, first of all, to the owners of the company.

When the statutory accounting audit is performed, the firm's management receives an auditor's report, as well as a corresponding report.

The specialist creates an auditor's report, which describes his opinion on the correctness of accounting for the required period. All information is of great value, for its reliability the specialist is responsible for his own license and reputation of the audit firm. If a company that is subject to mandatory verification is checked, then such a document is submitted to the tax office along with the reporting for the year.

The report is provided by the specialist directly to the owners of the audited company. The information in the report is strictly confidential. All errors and shortcomings are outlined here, then risks are assessed and advice on improving the accounting department is provided. Additional data are also prescribed, which are useful for owners and found within the framework of the study.

It is important to check all the documentation, accounting base, methodology and accounting policies of the firm. The owners of the company explain to the auditor all the questions he does not understand.

An audit, audit (accounting audit), is not performed in all enterprises. Verification is carried out if all the operations of the company are decisive or based on the wishes of the owner of the company.

Accounting services - audit in particular is required:

  1. the company has the status of an OJSC,
  2. the financial side of the company's activities is provided by estimates that are produced by individuals or legal entities. It can be a fund with income in the form of voluntary assessments,
  3. the amount of profit of a private trader or company from the performance of work, the sale of goods or the performance of services for the year in excess of 500,000 times the amount of payment for labor set by the Law of the Russian Federation. Or if the number of assets of the company's balance sheet at the end of the reporting year is 200,000 times higher than the minimum wage,
  4. The firm has the status of a municipal unitary enterprise, built on the basis of household rights. activity, in the case when the monetary indicators of labor activity are in combination with the instructions of the relevant legislation of the Russian Federation.

Audit support is a fairly recent service. It enables the firm to interact with the assigned auditors whenever it wants, no matter what time it is to resolve urgent accounting problems, and besides, to check all primary documentation on time, taking the necessary advice to improve the taxation of the organization.

So, relying on mutual cooperation, using our service on the basis of an audit service agreement, we see and remove errors in the framework of accounting and tax accounting in an optimal manner. Our experts do not allow miscalculations to accumulate by the end of the year.

Your firm will receive a full-fledged audit certificate based on the specifics of the audit agreement.

"Business Consulting" is always ready to make concessions to its client, we find an individual approach to each situation, regardless of whether it is a permanent service or a one-time appeal. Our experts are always ready to demonstrate their deep knowledge in the financial field by solving your problems.

There is no fixed price for all accounting work - it often depends not only on the type of work provided, but also on the state of the organization's documents. You can find out more information about our accounting organization by calling our phone number. We can also perform IP reporting.

You may also be interested in.

We offer accounting audit services for all organizational and legal forms of ownership - LLC, OJSC, CJSC, operating in Moscow, the Moscow region or in other regions of Russia. Center "Aktiv" has been successfully operating in the audit services market for many years. During our activity, we have accumulated extensive experience of working with various business entities - representatives of small and medium-sized businesses. The professionalism of our auditors allows us to guarantee high-quality accounting, analysis and audit any enterprise.

Our accounting audit services include:

  • complex verification of primary documentation and reporting of the enterprise;
  • checking accounting policies and organizational structure;
  • assessment of the correctness of the organization of document flow;
  • control of the reporting schedule and the distribution of powers between employees conducting accounting.
  • checking the correctness of documenting business transactions;
  • preparation of a report on detected violations and errors;
  • recommendations for correcting errors and eliminating them in the future;
  • assessment of financial risks and advice on how to reduce them.

the main objective accounting and auditing, offered by the center "Aktiv" - checking the compliance of the accounting and accounting policies of the organization with the legislation of the Russian Federation.

Accounting audit: advantages of the service

Timely conducted accounting audit allows you to identify and correct existing shortcomings, eliminating the risks of reducing the profitability of the organization. By contacting our center for accounting and auditing services, you will receive a real assessment of the financial condition of your company, you will be able to prepare for a tax audit and avoid additional financial costs. Also, checking our auditors will allow your organization to bring accounting in accordance with the basic requirements of the legislation.