Auditing organizations do not have the right. Can an individual auditor carry out a statutory audit? Regulations from the OECD

It is difficult for tax authorities to work correctly without information coming from different sources. According to the law, taxpayers themselves, their counterparties, commercial structures with whom they interact, banking institutions where accounts are opened. 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 the tax authorities.

Prescriptions from the OECD

Since the beginning of 2019, the Tax Code of the Russian Federation will undergo many changes. One of them concerns the work of audit companies and individual auditors. What are we talking about? The fact is that the OECD, which includes 35 countries, has sent recommendations regarding the provision of documents on clients’ activities to tax authorities by auditors.

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

• provide tax authorities with access to data related to audits, including information related to audit secrecy;
• give tax authorities the right to demand information about owners and ownership structure foreign enterprises, working in Russia;
• enshrine in law a provision that concerns the transfer to tax office data ensuring the identification of participants joint activities(form – simple partnership);
• make changes aimed at approving and using generally accepted standards and eliminating double taxation.

One thing worth noting important detail: Russia is not a member of 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.

Peculiarities of provision of tax documentation by auditors

From the beginning of 2019, tax authorities are allowed to require the provision of documentation from audit companies and individual auditors. The procedure for providing information is regulated by Art. 93.2 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 ones:

• What documents do legal right ask the tax authorities? It's about about the data that is the basis for the calculation and payment of various taxes.
• Can an auditor inform a client whose activities are of interest to tax authorities? Yes, the auditor has this right.
• On what basis is the request from the tax office? The head of the territorial tax inspectorate makes a decision. This 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 tax authorities have the right to send a request for documents only in three cases. The first of them is related to the situation when, during an on-site visit tax audit the payer did not provide documentation. The second case concerns the fact that tax authorities may request documentation of transactions between related parties. Their goal is to verify the payment of mandatory fees, payments, and taxes.

Another case that is enshrined in law relates to those situations when, 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 industry. Most likely, clients will refuse to conduct a proactive audit and will not fully disclose commercial information. Time will show. Changes have been made and there is no going back for now. If the information presented in the article is not enough, then data on changes adopted since 2019 can be obtained from Audit A Group of Companies. Experts providing services for conducting mandatory and initiative audits, servicing tax and accounting, ready to answer any questions.

1. What can an auditor 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 during an audit? Thank you!

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

3. How to hire a payroll audit auditor.

3.1. It is necessary to conclude an appropriate agreement with him

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

4.1. Good afternoon, Alena!
This is one of the typical dead-end situations, when half are for and half are against. Therefore, the decision-making procedure must be described in the Charter or there must 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 perform an audit?
THX.

Hello, I have been serving in the Federal Penitentiary Service since 2010, for what period can auditors carry out an audit? What auditors and checking what or whom? Please clarify your question.

6. An NFO employee has a qualification certificate as an auditor and is a member of the SRO. Can he work in an organization as the Director of the tax planning and IFRS department (with audits of accounting and tax accounting) or, in order not to have his certificate revoked, must he work as an auditor? He undergoes annual training. Thank you!
Olga.

6.1. Dear Olga, individual auditors have no right to engage in any other business activity except conducting an audit and provision of services provided for by audit legislation.
Sincerely, candidate pedagogical sciences Yuris Korolev

7. Hello! We had an audit in December 2017! The auditors indicated which points needed to be changed. The supply agreement itself within the framework of the state defense order was signed in December 2016. Tell me, would it be correct if we conclude additional agreement in December 2017, and we will register the validity period from December 19, 2016.

7.1. Yes it is possible. In this case, in the text of the agreement, make a reference to clause 2 of Art. 425 Civil Code of the Russian Federation
Article 425 of the Civil Code of the Russian Federation. Validity of the agreement
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 relationship.

8. The organization has existed since 2011. I have been working there as the head of the HR department since 2015. I discovered that there is no original employment contract With general director, but there is only a certified copy. The director is one of the founders. Director at this moment quit. There will be an audit soon. Will the auditor accept a certified copy of the employment contract with the general director? Will there be any comments?

8.1. Good afternoon. If this agreement is duly certified, then it has legal force and will be accepted 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 an agreement with the director.

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

9. The auditor audited the manager’s advance reports in order to recover from him the debt on accountable amounts individual entrepreneur

Thanks for the answer.

9.1. Hello. The auditor's report will be assessed in conjunction with other evidence confirming the fact that funds were spent.

10. The auditor audited the manager’s advance reports in order to collect from him the debt on accountable amounts to the individual entrepreneur

Will such an audit opinion be valid if in the advance reports the signature on their approval was never put by the individual entrepreneur himself, and instead of the individual entrepreneur everywhere, a hook instead of a signature or a facsimile was affixed and in general it was forged by a person close to the individual entrepreneur

Thank you for your answer / Irina.

10.1. In court, not only the result of the audit will be valid, but rather source documents. There you will prove that you did not actually receive the money on account.

11. Can auditors require the originals of HOA documents (minutes of meetings, boards, agreements with organizations, contract agreements, accounting documents) to be taken away for inspection outside the HOA premises? What document this situation Is it regulated? Thank you very much in advance.

11.1. Auditors do not have the right to demand original documents from you. This is not regulated by law. How can you refer to the law if there is none? They are obliged to indicate to you the law on the basis of which they require the original documents. If auditors perform an examination of documents, then the expert will need the originals. But you will provide them according to the inventory report, where the receiving party will assume responsibility for their loss.

12. Do auditors have the right to demand all original documents of the HOA (minutes of meetings, boards, agreements with organizations, contract agreements, all financial accounting documents) to be taken away: to carry out an inspection outside the premises of the HOA?

12.1. Contract agreements, all financial documents of the accounting department) for removal: carry out an inspection outside the premises of the HOA? if you are transferring documents, then they must be transferred according to the act or copies of accounting documents in the originals are better not to transfer.

13. Mom is an auditor. I came to check the hookah bar. At the end of her work she had to take a photo. To do this you had to go to the window. There was a glass table, with another glass table on top of it. On her way out, she tripped over a table leg and the top table fell. The corner of the table broke. The manager announced the amount to be paid 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 challenge it.

14. An auditor for a fund investment specialist received an offer from a mutual 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 can he conduct a mandatory audit. Good luck and all the best to you.

15. If the organization invited an auditor to verify the accuracy of the report for the reporting period. Does the auditor have the right 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 management does not need the services of auditors?

16.1. See the Law of the Russian Federation "On joint stock companies"

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

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

18. What methods of control can the owner of a federal state unitary enterprise exercise?
Can the owner suddenly send some kind of “commission” to “inspect certain issues of the activities of the federal state unitary enterprise” and “execute the instructions” of the owner? As far as I understand the law on GIMUPs, control should be carried out only by auditors who have passed a competitive selection. There is nothing in the law about any commissions.

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

19. Our HOA hired an auditor to audit the accountant. The cost of the service was 5,000 rubles. The chairman announced that we must pay an additional 39% to this amount, and the payment will be 6950 rubles. Tell me what kind of interest this is?

19.2. so find out why 39%

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

20.1. Hello, yes, of course.

21. I want to hire auditors (not labor inspection) to check with my employer whether my salary is calculated correctly. Since the salary consists of many components and is calculated using a complex formula that none of the employees really knows. Please tell me whether the employer will be obliged to provide everything necessary documents auditors (including the Regulations on salary calculation)?

21.1. The employer was obliged to familiarize you with the wage regulations; you cannot hire an auditor to check the employer; if you do not agree with his actions, contact the State Tax Inspectorate, the prosecutor's office, or the court.

22. Tell me, can homeowners hire a housing and communal services audit? And Can an accountant conduct an audit without an auditor's certificate?

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

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

23.1. Everything related to your responsibilities according to the job description.

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

1. Rights, duties and responsibilities of the auditor.

2. Ethical standards of auditing activities.

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 of conducting an 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. obtain from officials of the audited entity explanations in oral and written forms regarding issues that arose during the audit check questions,

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

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

b) identification during the audit of circumstances that have, or may have a significant impact on the audit organization’s opinion 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 relating to the conduct of an audit, as well as regulations RF on which the observations 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 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 contents without the consent of the audited entity or the entity that entered into an agreement for the provision of audit services, except for cases provided for by the legislation of the Russian Federation.

The liability of audit organizations arises in the event of a violation of the obligations assumed under the audit agreement.

A person who fails to fulfill an obligation or fulfills it improperly is liable if there is guilt (intention or negligence). The absence of guilt is proven by the person who violated the obligation.

For unqualified performance of an audit that led to losses for the state or for an economic entity, the audit organization may be subject to penalties based on a court decision or arbitration court according to the claim brought by the body that issued the license: losses incurred in full, costs of re-inspection, a fine in the amount of 100 to 500 times the minimum wage established by law.

For violation of ethical standards of auditing activities, licenses to carry out auditing activities may be revoked

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, authorities Federal Treasury, by the federal tax service authorities a fine from 500 to 1000 times the minimum wage.

Auditors bear criminal, administrative and civil liability for violation of the legislation of the Russian Federation on auditing.

2. One of the most important tasks in the development of the auditing profession in our country is the development of ethical standards for auditing activities. Such norms, which have developed in audit practice over many years, are 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, penalties may be applied to offenders, 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 the beneficial influence of the auditor is the enterprise, and the object of the beneficial influence of 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 compliance with generally accepted moral norms and principles in one’s actions and decisions, living and working according to conscience, truthfulness and honesty, independence and objectivity in judgments and conclusions, intransigence towards injustice, moral and moral violations, as well as legal norms in all their manifestations.

Auditors must take their

responsibilities, comply with audit rules (standards).

The ethical standards of auditing 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 in public service, is not a full-time employee of non-audit organizations and therefore must fulfill his duties. Auditors should not have a material interest in the activities of the company being audited, i.e. neither they themselves nor their close relatives can be owners, shareholders or shareholders of the inspected enterprises.

To achieve professional goals, 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 must be independent of the audited entities and third parties.

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

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

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

Professional conduct. The auditor must act in a manner consistent with the good reputation of the profession and must refrain from any conduct that could bring it into disrepute.

3. Certification for the right to carry out auditing activities is a verification of the qualifications of individuals wishing to engage in auditing activities. Certification is carried out in the form qualifying exam. Persons who successfully pass the exam are issued an auditor qualification certificate with no limitation on its validity period. Mandatory requirements applicants for obtaining a qualification certificate of an auditor are: having a document on higher economic or legal education, having experience

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

Auditing organizations and individual auditors without a license to carry out auditing activities do not have the right to engage in auditing activities in the Russian Federation. Licensing of audit 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 individual species activities. The date of receipt of the license is the date of the decision to issue the license by the Ministry of Finance of the Russian Federation.

To obtain a license for the first time to engage in auditing activities in the Russian Federation, the following requirements:

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

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

3) in the authorized capital of the 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 who have auditor qualification certificates.

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

Licenses are issued separately for the following types of auditing activities: audit of insurance organizations and companies, audit of exchanges, extra-budgetary funds and investment institutions, general audit.

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

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

1) an application indicating the type of activity, location of the organization, name of the bank and 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 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 to control knowledge in section 1 “Fundamentals of auditing”

1. Give the concept of audit and auditing 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 to engage in auditing activities in the Russian Federation for an audit organization.

5. What is the purpose of the audit?

6. Give the concept of an audit on behalf of government agencies.

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 emergence 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 the development of auditing in England.

14. Give the concept of mandatory audit.

15. Name the rights of auditors.

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

17. History of the development of auditing in France.

18. Give the concept of internal audit.

19. Name the functions of the Ministry of Finance of the Russian Federation for auditing activities.

20. Give the concept of the auditor’s ethical standard - “confidentiality”.

21. History of the development of auditing in Russia.

22. The importance of auditing in a market economy.

23. Name the responsibilities of auditors.

24. Give the concept of the auditor’s ethical standard - “independence”.

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

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

auditor's report. This right belongs to individuals- auditors who have passed certification. If they conduct independent audit activities and have received an audit license, auditors must have a certificate of state registration entrepreneurial activity and be in a special state register auditors.

• 2. Rights in relations with the client:
  • -auditors have the right to independently determine the forms and methods of verification;
  • - carry out full verification of financial and economic documentation, documentation on the availability of funds, material assets, valuable papers.
  • - upon written request, receive all necessary information from third parties
  • -on a contractual basis, attract auditors working independently or in other companies and other specialists to participate in the audit;
  • - if the audited entity does not provide the necessary documentation, as well as the failure of the state bodies that entrusted 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 the audit. Danilevsky Yu.A., Shapiguzov S.M., Remizov N.A., Starovoitova E.V. Audit: Textbook. allowance. - M.: ID FBK-PRESS, 2012. - 470 s.

Auditors do not have the right:

• - engage in business activities other than auditing and related activities;
• -disclose information obtained during the audit process to third parties.
• -conduct an audit if there is any dependence between the auditor and the economic entity (related, economic or other dependence), namely: a) if the auditors are founders, owners, shareholders, managers and others officials of the inspected economic entity, who are responsible for drawing up 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 this audit firm has a share in their capital; d) if auditors and audit firms provided this economic entity with services for restoration and accounting, for compiling financial statements, they also cannot conduct an audit.

Responsibilities of auditors. When considering the responsibilities of the auditor, it is worth keeping in mind that they carry out financial control, but their functions do not include tax control and control over the use of social insurance funds and other extra-budgetary funds. However, errors found in calculations with off-budget funds and taxation, which were identified according to accounting data and resulted in distortion of 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 about those legislative, instructional 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 when carrying out audit activities;
• -immediately notify the customer or government agency who commissioned the audit, about the impossibility of further participation in it in the absence of an appropriate license, if reasons arise that do not allow the audit, as well as about the need to attract additional auditors;
• -qualifiedly 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 for cases 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. Only licensed auditors who have passed certification and state registration entrepreneurial activities, as well as those included in the state register of auditors. The results of the audit are confidential and cannot be disclosed to third parties.