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 "Active" has been successfully operating in the market of audit services for many years. During our activity, we have accumulated extensive experience working with various business entities - representatives of small and medium-sized businesses. The professionalism of our auditors allows us to guarantee quality accounting, analysis and audit any enterprise.

Our accounting services include:

• comprehensive verification of the primary documentation and reporting of the enterprise;
• verification of accounting policies and organizational structure;
• assessment of the correctness of the organization of workflow;
• control of the reporting schedule and the distribution of powers between employees who keep records.
• verification of the correctness of the documentation of 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 their reduction.

the main objective accounting and auditing offered by the Asset center - checking the compliance of the organization's accounting and accounting policies with the law Russian Federation.

Accounting audit: benefits of the service

Timely held accounting audit allows you to identify and correct existing shortcomings, eliminating the risks of reducing the profitability of the organization. Turning to our center for accounting and auditing services, you will get a real assessment financial condition your company, you will be able to prepare for a tax audit and avoid additional financial costs. Also, the verification of our auditors will allow your organization to bring accounting in line with the basic requirements of the law.

The purpose of the audit 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 verification and a special audit report. Based on the results of the audit, a report is drawn up, which describes the comments in terms of accounting, its reliability and compliance with the law. Comments are confirmed regulations. It also describes the risks and problems that the company may face if there are 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 from our company's specialists to eliminate found violations and accounting errors and prevent them in the future. The result of the audit of accounting and reporting is the transfer of the audit report of your company. The head of any company is responsible for its 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 an audit of accounting and reporting

The audit takes place in several stages:

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

What problems does an audit of accounting and reporting solve?

1. Find out what problems an audit of accounting and reporting can help solve
   1. Evaluation of the state of accounting of your company.
   2. Identification of problems that may arise during a tax audit.
   3. Evaluation of the level of qualification of accountants of the enterprise.

The audit provides an opportunity to check the correctness of the company's accounting and correct errors before the arrival of the inspection. An audit of accounting and reporting helps save you time and money and gives you confidence in the correctness of your accounting.

Name of service

Service cost

Audit of accounting and reporting

from 29 000 rub.

The cost of an audit of accounting and reporting includes:

1. 1. Checking the accounting policy 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 record keeping 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 choose us and what are the guarantees for you?

1. We have extensive experience in auditing accounting and reporting.
2. We guarantee the complete 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 skills, their competence is confirmed by the availability 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 customers and, accordingly, its reputation.
5. We are attentive to your wishes and promptly respond to your requests, we also have a quality control system in place within the company.
6. You can also count on the help of professional auditors and tax consultants of the ProfBukh 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 fixed by the contract.

The development of the world economy and the economy of each state separately, generates demand for certain specialties. which are rapidly gaining momentum in our country, have made accounting, analysis and audit training very popular. But today there are higher requirements for this profession. Let's consider this specialty in more detail.

Accounting, analysis and audit are the most important areas of work for any enterprise or any company. The demand for high-level specialists is huge. Therefore, professionals in this field can find employment in almost any field. But they must know accounting, analysis and audit in accordance with the latest trends in this activity.

Higher educational institutions train specialists with a basic set of knowledge in many areas of market and economic relations. This applies primarily to the field of accounting. Proper conduct of the enterprise, in accordance with established standards, accounting for the assets of the enterprise, obligations to other participants in market relations, investments and much more, is an important aspect of training.

In addition, a specialist in this field should be able to analyze the state of the financial part of the company and the results of work and predict its further development. Education of students in the direction of accounting, analysis and audit implies knowledge in the field of audit, both within the enterprise and outside it.

The most important part of the work of any enterprise is They imply not only cash, but also credit relations with other organizations. This issue is considered in the process of training a specialist broadly enough to reveal all the nuances of this area.

Market relations concern everyone Their rapid development requires knowledge in the field of management, marketing and other areas. Therefore, when preparing specialists in the field of accounting, analysis and audit, these new directions in the economy are widely studied.

Graduates of educational institutions of various levels in this direction are employed in accounting and analytical work. Also, the knowledge gained during the entire training allows you to work in the field of control and audit services and audit.

This profession is in demand in the field of consulting, in organizational and managerial positions, and in regulatory and methodological work.

In any case, the work is related to in cash, various assets, income and expenses, as well as the results of the facility.

Due to the high requirements in the field of accounting, analysis and audit, a specialist must thoroughly understand market relations, both within a single state and in the world. He must know the structure of the world and Russian economy to understand the processes that take place there. The most important requirement is the availability of knowledge in the system of accounting and business activities.

We can say that today there are high requirements for graduates of the accounting, analysis and audit course. The specialty requires skills in all areas of the economy and market relations. Only in this case it is possible to find and achieve great success in this area.

Can apply his knowledge while working in any credit institution, bank, treasury and extra-budgetary funds, in an audit company, control and audit service, accounting departments of any enterprise.

The profession is in great demand at the moment, but you need to become a good specialist in your field, who has all the necessary knowledge and skills.

At present, the rapid development of the world economy and the economies of states separately creates an emerging demand for certain types of specialties. Wherein 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 field can quickly find a job in any company. However, these professionals must constantly learn new information and methods of accounting. In order to deftly operate with data, it is necessary to understand each of the definitions in detail.

Accounting, analysis and audit

Accounting is a form of special ways of summarizing information about the ongoing operations of the company. At the same time, all accounting data in a structured form is 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 management decisions, as well as to select business transactions that will be necessary for the further development of the company. Professional specialist with good knowledge of methods economic analysis, will be able to foresee the threat of bankruptcy of the organization and offer effective solutions for establishing profits and improving its overall condition.

An audit is a type of activity in which the company's documentation is checked in order to detect inconsistencies or intentional misrepresentation of information.

In general, audits cover not only accounting, but also a number of other business 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 system and financial reporting. It allows you to get information about economic activity the organization itself.

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

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

Accounting reports allow:

1. Provide continuous 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 control is introduced;
4. Use current reporting as a base (for planning long-term 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. At the same time, the reliability of the information provided can be verified as a result of the verification.

Why do you need such a check:

• An audit is necessary to confirm the data (thus it will be established whether reliable information is reflected in the reporting);
• To control compliance with legal normative documents(here it will regulate the procedure for compiling accounting and subsequent preparation of reports);
• 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 here is to evaluate the information particularly carefully to ensure that the information provided is accurate and that it accurately reflects the company's existing assets.

When conducting a financial audit, 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 the reports.

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

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

How the financial statements are audited

In a number of cases, the auditing of financial statements will be carried out by specialized audit companies or by individual specialists, subject to a small amount of work in the company. At the same time, these organizations must have certified employees without fail.

At the legislative level, the following requirements are put forward for inspectors or organizations:

The individual auditor must:

1. Have a completed higher economic or legal education;
2. Have a general work experience as a chief accountant or an assistant to an audit organization for at least three years;
3. Pass the audit certificate exam.

Auditing companies are required to:

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

These provisions are governed federal law Russian Federation at number one hundred and nineteen. Here, the requirements for commercial enterprises that carry out an audit are disclosed in detail.

Nuances in express check

If the organization is not able to conduct a full-fledged audit of the statements, then it can apply an express audit, which will be much faster than a standard audit.

In the case, only certain areas of activity will be checked. Which will not require significant financial contributions 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 an express check will be useful not only for the company's management, but also for the founding council. Also, such a check can be carried out for the entire accounting or only for the direction specified in the contract.

This check allows you to assess the state of accounting in general (in this case, reports will be involved, source documents and business contracts).

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

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 that are associated with the incorrectness of tax deductions;
3. Improving the efficiency of accounting work.

Upon completion of this review process, the auditor should provide a summary report that will reflect the main violations identified and the estimated tax risks.

However, it should be noted that the express audit provides only a superficial assessment of the financial condition of the company. Therefore, based on its results, in case of detection of serious errors, it is necessary to initiate a full check. You should always keep this in mind, otherwise the company may get quite serious problems with the tax service.

In contact with

An audit of financial statements is verification by an independent audit organization procedures of economic and accounting operations of the enterprise in order to form an opinion on the accuracy of financial statements.

motivation

Initiative (voluntary) audit- this is a check that is initiated by the economic entity itself, its founders or management. This usually happens when:

• management wants to make sure that everything is good in the company with the organization and accounting;
• the owners do not like something in the activities of the company, and they want to check both the management itself and the accounting service;
• ahead of the upcoming changes organizational structure companies, for example, by merging with another entity;
• before the preparation of the annual report;
• when changing the chief accountant (the new chief accountant may insist on such a check to be sure that he accepts clean accounting, because if tax office detect violations in the past, then the new head of the service will be responsible for this).

Mandatory audit- This is an annual audit of the organization in terms of accounting and financial reporting.

There is a large list of business entities for which such verification is mandatory.

Solid check: All primary accounting materials are displayed. This business is very costly in terms of time, efforts of auditors and the cost of their services.

Custom scan: the probability of detecting an error is calculated if not everything is checked, but only a part, the number determined by the calculation. The selection is done randomly. Of course, there is a possibility that documents with errors will remain out of sight of the verifier, then, most likely, the sample for verification was formed incorrectly.

Thing

Comprehensive audit: all activities of the enterprise are checked.

Thematic check: Only documents related to a specific area of ​​accounting work are checked, for example, cash transactions.

Subject dependency

External audit: This is a check by independent audit firms.

Internal audit: carried out by employees of the company itself. Specific areas of the company's activity are checked, for example, the operation of a restaurant in a hotel.

The audit service of the hotel every morning checks the checks issued by the waiters to the clients with the revenue actually handed over by the cashiers. This one is purely internal. It is only needed by the company itself.

Stages

The head appointed responsible for the audit in the company makes short interviews with the management and / or chief accountant (possibly asked to see some documents) to determine the scale of the business and the scope of work. This is necessary for subsequent planning, as well as for determining the amount of the contract.

Before the audit or at the very beginning of it, the auditor may request a letter from the company's management with assurance that the inventory and cash have been carried out, indirect costs have been allocated, accounts to be closed have been closed, etc.

Planning

Based on the previously identified scope of work, the composition of the working group of auditors is being drawn up. The time for certain work is determined, an inspection plan is drawn up.

When going “into the field”, the auditors get to work, request the accounting registers necessary for verification, make calculations and reconciliations, and collect material for drawing up an audit report.

Auditors check very large amount of information. This includes statutory and primary accounting documents, statements with disclosures, business contracts, tax, cargo and customs declarations, various permits, licenses, inventory records, offsetting acts and much more.

Individual accounting forms, arithmetic correctness of the calculation of indicators within the form, as well as the consistency of indicators of different forms (mutual logical linking). Detailed data from registers summarized and reconciled with aggregate financial statements.

In general, during the audit, following checks:

• accounting policy of the enterprise;
• organizational structure of accounting;
• compliance of the value of the organization's property with the balance sheet data;
• compliance of the results of activities with the reporting data;
• the order of reflection of economic and accounting operations;
• the procedure and principles for preparing reports.

In addition to the data for the current year, it also checks aggregate figures of the previous year, because many financial reports provide information in comparison with the previous reporting period. It is important to determine whether the reports and disclosures of the current and previous years are comparable, whether any adjustment entries have been made.

This is especially important if the accounting policy has changed in the current year. And it affected the reporting. Such changes must be disclosed in the explanatory note.

Many large clients keep their records in computer programs. The most powerful of them (such as SAP) cover almost all areas of accounting and issue the necessary reporting. In this case, an audit of information systems is also needed. The auditor asks to print transcripts of synthetic accounts from the system for reconciliation with financial statements. Particular attention is drawn to information security : access rights to the system, regulations for working with it.

Preparation and issuance of an opinion

Based on the materials of the audit, all significant aspects of economic activity are analyzed, an opinion is drawn up on the accuracy of the company's financial statements and provided audit report. If errors are found, the auditor issues list of adjustment entries. The client himself must enter them into the registers. A third party verifier is not authorized to do this.

The auditor is obliged to check whether the client has informed the persons/companies that have already received the accounting reports if significant events have occurred after reporting date(PBU 7/98).

Accounting policy

Purpose of auditing accounting policies- to assess the reliability of reporting, to establish the relevance of the accounting methodology to the regulatory framework.

Policy Audit Tasks:

• study the organization of accounting;
• review and evaluate the document management system.

Accounting policy signed by order of the head.

During the audit, first of all, those areas of accounting are checked, violations in which can most adversely affect the reliability of reporting. After all, for the distortion of reports that can detect tax audits, you can pay heavy fines, as well as lose the company's reputation.

Policy Order Analysis:

• familiarization with the chart of accounts;
• availability of working accounting forms;
• analysis of the workflow schedule and deadlines for the passage of documents;
• study of the regulations for the inventory of assets and liabilities;
• study of the document storage system;
• composition and availability of information related to accounting policies;
• sequence of application of policy postulates;
• completeness of disclosure of accounting policies that may seriously affect the preparation of financial statements;
• policy compliance.

Checking the relevance of methods for assessing liabilities and assets by areas:

• accrual;
• depreciation of intangible assets;
• valuation of tangible assets;
• cost calculation, principles of redistribution of indirect costs;
• rules for recognizing exchange rate differences arising in the presence of foreign currency loans, credits, etc.;
• principles for accruing reserves;
• appraisal of construction in progress.

All these areas are associated with the occurrence of costs, and therefore affect the tax base.

Errors in the principles applied in these areas may lead to an incorrect calculation of the taxable base and taxes paid to the budget.

Therefore, checking the principles and methods of forming the above areas of accounting very important.

Price

Labor costs for audit depends on the scope of work and the complexity of the client's business. All work is divided into subtasks that require different qualifications of the performer. The time required to complete the check on subtasks is estimated. This time is multiplied by the rate of the respective specialist. The sum of all subtasks will give the audit cost for the project.

Auditing firms, before concluding an agreement, conduct a pre-examination to determine the time and number of specialists of various qualifications who will need to be involved. Based on this information, the amount of the contract is calculated.

It turns out, Audit price may vary.. Not all audit firms post their price lists on their websites. On average, the estimated hourly rate is in the area several thousand rubles. To determine the total cost, you need to know the volumes and time.

There are also audit companies that have become permanent audit performers for some organizations. Annual maintenance will cost several hundred thousand rubles.

You can learn more about the mandatory audit from this video.