More and more often in the modern world, companies and enterprises for their successful development require an independent view from the outside. The need to appeal to the services of an audit company arises under certain circumstances:
the inability to obtain objective information from the administrative department of the company (enterprise) in the event of a conflict or disagreement between the department and the owner, investor or creditor;
explicit dependence of making an important decision based on the information received;
lack of specialized knowledge to accurately verify the information transmitted;
lack of necessary access to information for a correct assessment of its quality.
The arising similar circumstances led to the need for professional services of independent experts - auditors. These are specialists with appropriate training, sufficient qualifications, and specialized experience.
The guarantee of professionalism of such a specialist is timely certification of auditors, which must be confirmed once a year. Before recertification, the applicant is trained in continuing education courses. In our country , serious requirements are imposed on persons wishing to conduct audit activities . This applies to education, and professional experience, and knowledge of business Russian.
The qualification test of the future auditor is carried out in the form of a qualification exam. The Ministry of Finance of the Russian Federation has developed an examination procedure, outlined a range of questions asked to the applicant. Certification of auditors with the qualification exam is carried out by a unified certification commission specially created according to the procedure developed by the Ministry of Finance of the Russian Federation. All constituent documents of the commission and the amendments made to them are necessarily agreed with the Ministry of Finance, and then approved.
Specialist qualifications are verified in the following areas:
general audit;
audit of stock exchanges, investment institutions and extrabudgetary funds;
audit of insurance organizations;
mutual insurance companies audit;
audit of credit organizations, banks and bank holdings.
Based on the results of the conducted and successfully passed exam, a single auditor certificate is issued.
Certification of auditors is not carried out if the candidate does not meet the requirements put forward:
lack of necessary work experience;
inappropriate higher education (for example, the university does not have state accreditation for educational activities).
The decision to refuse certification and qualifications can be challenged in court.
In Russia, the legal and organizational framework for auditing includes four main levels:
- The law on auditing. The basic Law. Determines the place of audit as an equal element in financial and economic activities ;
- federal standards and regulations. Define general regulatory issues at the level of state entities;
- Standards of professional audit organizations and regulations of departments and ministries. They are applied in specific industries and on certain issues of taxation, business law and accounting;
- internal standards of audit organizations based on federal standards and own practice. These documents are the property and prerogative of audit firms that determine the quality of its work and its prestige in the services market.
Every professional who has received the qualification certificate of an auditor is required to confirm it annually. Thus, certification of auditors is carried out annually after continuing education courses. The training program is approved by the federal authority authorized by the RF Ministry of Finance.