Any company always maintains accounting records - ordered base data on all property and operations of the enterprise itself for a certain period of time.

Accounting includes information about what transactions were carried out, what property and cash are on the balance sheet of the enterprise and much more important information. However, the data accounting are not always error-free and reliable. There can be two main reasons for this: a random error or deliberate falsification.

For example, all businesses pay taxes on their income. The more income an enterprise has, the more taxes it needs to pay to the budget. This situation, of course, is disadvantageous for the company owner, because he has to part with the money that he could take for himself.

In this case there arises temptation to falsify documents, underestimating the income received, or, on the contrary, increasing supposedly existing expenses. The second example of falsification is the distortion of information about the balance sheet of a company when it is sold.

The old owner can include in the balance sheet of the enterprise those items that have not been there for a long time - non-existent real estate, equipment and much more, in order to receive more money from sale.

Precisely to combat errors in financial statements and there are audits. Audit – independent verification enterprises and accounting documents, that relate to this enterprise. There are two main types of such checks: internal and external. Internal audit is carried out on behalf of the enterprise itself.

It is important to note that even internal audit can be carried out by a person “from the outside” - a representative of an audit company or simply an independent auditor. Such checks are very frequent, especially in large international companies. It is no secret to anyone that our fellow citizens are not always distinguished by their immense decency and honesty.

In this regard, investors, fearing for the safety of their invested money, often involve independent auditors to control the enterprise.

As for the external audit, it is carried out on instructions from the outside, for example, by the tax authorities. This is a more stringent form of control, because if with an internal audit “the dirty linen is not washed out of doors,” then with an external audit, the results of the audit can lead to many unpleasant consequences for the company’s employees, including the initiation of criminal cases.

This is why accountants, financial directors, and simply managers are afraid of audits like hell.

This check includes several stages, which depend on the type of activity of the company. First of all, the auditor examines the accounting documents and sees if they are all present. If any documents are missing, he draws attention to this, and if they do not exist in nature at all, he indicates this in the report.

The audit report also indicates all existing errors, inaccuracies or misrepresentations of data. For example, if the auditor sees in one of the points that the company has purchased 10 expensive cars, he can firstly ask to show him these cars (that is, confirm that they exist at all), and secondly leave an opinion on the necessity or advisability of their purchase.

Assessing feasibility is very important, primarily for internal audit, because very often investors are asked allocate money for goals and objectives that are not entirely clear to them. In this case, it will be completely normal on their part to want to see what this money was used for, and whether such expenses are necessary at all.

In general, auditing is a complex science, and only people with great practice work in the financial and economic sphere. To an outsider, it may seem that the auditor simply reads the documents that are given to him and says whether all the data is indicated there or not.

In fact, this is not true - people who want to steal money from a company or otherwise break the law (for example, by committing tax evasion) are often very cunning and smart. They skillfully hide all their dirty deeds under real deals , and only an experienced and attentive specialist can distinguish between truth and fiction.

For example, studying a company's transactions for Last year, a bad auditor will say that everything is in order, but a good one will notice that the company’s employees were bought lunches at twice the price (a small thing, but nevertheless a violation), or the manager did not indicate financial statements those bonuses that he wrote out for himself.

It is these little things that most often escape the attention of ordinary people, but a good auditor is obliged to identify them and indicate them in his report. It is for this reason that the income of famous auditing companies often amounts to millions of dollars, but there are few such companies themselves.

In continuation of our article “

strictly according to the inventory

Then it's better

audit report about financial statements

through no fault of my own, but through the fault of the audit client.

confidential,

8 million rubles 620 thousand rubles

Second example

statute of limitations 15 million rubles 120 thousand rubles.

And the third example: the auditor, when checking the costs of writing off materials in a construction company, identified discrepancies with the list of written-off materials and the list of materials specified in the KS-2 acts, signed by the customer.

Audit: why is it needed and how is it carried out?

This violation with examples was described in our report. Based on the results of its consideration and investigation of the reasons for this discrepancy, it turned out that the chief engineer in a company with an estimator wrote off non-existent materials in this way for several years, their receipt and write-off were recorded, and the money received for them was a company owned by friends of the chief engineer, minus its transferred the percentage back to him.

500 thousand per month 580 thousand rubles.

audit cost is usuallymuch lower than the amounts probable financial losses did not carry out.

Online cash registers since 2016

Auditing activity involves conducting an audit and providing services related to the audit.

On January 1, 2009, a new the federal law dated December 30, 2008 No. 307-FZ “On Auditing Activities” (hereinafter referred to as Law No. 307-FZ), regulating the activities of audit organizations and auditors - individual entrepreneurs.

Auditing activity involves conducting an audit and providing audit-related services, as well as services related to auditing activities.

In accordance with paragraph 3 of Article 1 of Law No. 307-FZ, an audit is an independent verification of the accounting (financial) statements of the audited entity in order to express an opinion on the reliability of such statements.

The accounting (financial) statements of the audited entity mean the statements provided for by the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter Law No. 129-FZ), as well as statements similar in composition provided for by other federal laws.

Article 13 of Law No. 129-FZ defines the composition of the financial statements of organizations, which consists of:

balance sheet;

profit and loss statement;

appendices to them, provided for by regulations;

an auditor's report or a conclusion of the audit union of agricultural cooperatives confirming the reliability of the organization's financial statements, if in accordance with federal laws it is subject to mandatory audit or mandatory revision;

explanatory note.

Organizations whose revenue from the sale of goods (work, services) exceeds 50 million rubles, and whose assets exceed 20 million rubles, are subject to mandatory audit.

In order to compare revenue with limit value, you need to take the indicator reflected in the line “Revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar payments)” form No. 2"Gains and losses report".

Forms No. 1 and 2 were approved by Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n.

At the same time, the previously in force Law referred to the established for mandatory audit criteria for the amount of revenue and assets for the reporting year for which the audit was to be conducted, and Law No. 307-FZ refers these criteria to the year preceding the reporting one.

Consequently, organizations whose revenue or assets exceeded threshold values based on the results of 2008, regardless of the amount of revenue or assets in 2009 (even if revenue or assets became less than the established values). If the established criteria are exceeded in 2009, the organization will have to undergo a mandatory audit only based on the results of 2010.

In addition to organizations that are subject to mandatory audit due to the cost criteria listed above, the following are required to conduct an annual mandatory audit, regardless of these criteria:

organizations that have the organizational and legal form of an open joint-stock company;

organizations that are credit institutions, bureaus credit histories, insurance organizations, mutual insurance companies, commodity or stock exchanges, investment funds, state extra-budgetary funds, funds whose source of funds are voluntary contributions from individuals and legal entities.

An audit can be carried out by both audit organizations and auditors - individual entrepreneurs, but organizations that plan to conduct an audit based on the results of 2009 should take into account the following restrictions that exist when choosing a potential auditor.

Mandatory audit of the accounting (financial) statements of organizations whose securities are admitted to trading stock exchanges and (or) other organizers of trading on the securities market, other credit and insurance organizations, non-state pension funds, as well as consolidated statements carried out only by audit organizations. Individual auditors do not have the right to audit such organizations.

Law No. 307-FZ provides for the abolition of licensing for auditing activities, but at the same time, mandatory membership of auditors and audit organizations in self-regulatory organizations (SROs) is introduced. Thus, from 01/01/2010, licenses to carry out auditing activities become invalid, and audit organizations and individual auditors that have not joined the SRO do not have the right to conduct audits and provide audit-related services. commercial organization acquires the right to carry out audit activities from the date of entry of information about it into the register of auditors and audit organizations of the SRO, of which such organization is a member. Consequently, if an organization entered into an agreement for the provision of audit services in 2009, but the audit report will be issued by the audit organization in 2010, the audited organization has the right to demand from it information about membership in the SRO, otherwise the audit report will be invalidated.

When choosing a potential auditor, an organization must take into account the principle of independence of the auditor from the audited entity, i.e. audit cannot be carried out by:

audit organizations, whose managers and other officials are the founders (participants) of the audited entities, their officials, accountants and other persons responsible for organizing and maintaining accounting records and preparing accounting (financial) statements;

audit organizations whose managers and other officials are closely related (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses) with the founders (participants) of the audited entities, their officials, accountants and others persons responsible for organizing and maintaining accounting records and preparing accounting (financial) statements;

audit organizations in relation to audited entities that are their founders (participants), in relation to audited entities for which these audit organizations are founders (participants), in relation to subsidiaries, branches and representative offices of the specified audited entities, as well as in relation to organizations that have common founders (participants) with this audit organization;

auditing organizations, individual auditors who, during the three years immediately preceding the audit, provided services for the restoration and maintenance of accounting records, as well as for the preparation of accounting (financial) statements to individuals and legal entities, in relation to these individuals;

auditors who are the founders (participants) of the audited entities, their managers, accountants and other persons responsible for organizing and maintaining accounting records and preparing accounting (financial) statements;

auditors consisting of the founders (participants) of the audited entities, their officials, accountants and other persons responsible for organizing and maintaining accounting records and drawing up accounting (financial) statements, in close relationships (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses).

In addition to the audit of financial statements directly, audit organizations can provide services related to auditing activities, in particular (clause 7, article 1 of Law No. 307-FZ):

1. establishment, restoration and maintenance of accounting records, preparation of accounting (financial) statements, accounting consulting;

   tax consulting, staging, restoration and management tax accounting, compilation tax calculations and declarations;

   analysis of financial economic activity organizations and individual entrepreneurs, economic and financial consulting;

   management consulting, including those related to the reorganization of organizations or their privatization;

   legal assistance in areas related to auditing activities, including consultations on legal issues, representation of the interests of the principal in civil and administrative proceedings, in tax and customs legal relations, in state authorities and local governments;

   automation of accounting and implementation of information technologies;

   appraisal activities;

   development and analysis investment projects, drawing up business plans.

In addition to the mandatory audit, which involves independent verification of all areas of accounting and accounting (financial) reporting, an audit organization can perform, on a special assignment, an audit of the audited entity’s calculations for taxes and fees, or a tax audit. This type of service is compatible with the mandatory audit. When conducting an audit of financial statements, the correctness of the calculation and payment of taxes is checked in a selective manner due to the specifics of the audit, the purpose of which is to confirm the accounting, and not the tax, statements.

Tax audit - this is a check of the correctness of the preparation of declarations and calculations for all (or individual) taxes paid by the audited entity for taxable period. The amount of information that the auditor analyzes during this type of audit is disproportionately greater.

The main purpose of a tax audit is to obtain the necessary evidence and form an opinion regarding the completeness and reliability of information on settlements with the budget for taxes and fees paid by the organization, reflected in the financial (accounting) statements.

As part of a tax audit, the following is checked:

the correctness of determining the object of taxation and the formation of the tax base;

legality of tax exemption individual transactions and types of property; applications tax rates and tax benefits;

legality of reflection tax deductions on taxes;

correct calculation and timely payment of tax;

completeness of completion and timely submission of the tax return.

Conducting a tax audit is relevant both for small organizations and for large organizations with an extensive network separate divisions, because this procedure minimizes tax risks which may arise due to errors in the calculation and payment of taxes.

Expenses for the provision of audit services are recognized both in accounting (clause 5 of PBU 10/99 “Costs of Organizations”) and tax accounting (Article 264 of the Tax Code of the Russian Federation) on the date of signing the document on the provision of audit services. IN Tax Code The Russian Federation does not contain restrictions on the type of audit services. Letter of the Ministry of Finance of the Russian Federation dated 06.06.2006 No. 03-11-04/3/282 establishes only the requirement to provide audit services in accordance with the Law on Auditing.

How in practice?

In continuation of our article “ Conduct an audit- what does it mean? Let’s look at two more important topics about mandatory and proactive audits and some practical aspects of choosing an audit company: “How an audit usually works” and “What you can get from an audit.” This will help you understand what to expect from the audit and whether it is worth carrying out.

1. As usual, the audit takes place.

So, everything has been determined, the audit company has been selected, and the contract with it has been signed. How will the audit be conducted now?

At a pre-agreed time, auditors will come to your office. Also, if there are few documents, the check can be carried out in the office audit firm. In this case, do not forget to hand over the documents to the auditors strictly according to the inventory. The accounting database can be provided in the form of an archive.

Before starting the audit, ask the auditors to send list of documents required for verification, so that your accountants can have time to prepare everything on time and request it from the archive. Also, your employees involved in maintaining information systems should organize the provision of auditors with either an archive of the accounting database for subsequent installation on the auditors’ laptops, or access to your accounting database(copies of it). In this case, it should be established for auditors restrictions in the form of the inability to change accounting database data.

Then it's better appoint an employee responsible for providing auditors with information and documents, and provide the auditors with his contact information and email address for sending requests.

An audit usually takes from a week (for small audited firms) to a month. At the same time, auditors request the documents they need - acts, invoices, personnel documents, invoices, contracts, accounting policy, tax reporting, reconciliation reports with counterparties, tax and customs authorities, various explanations from your employees, both written and oral.

All sections of accounting are checked, auditors participate in the inventory of the company’s property, if its value is significant, they check the correctness of the calculation of taxes, contributions, the compliance of your data on the status of settlements with the budget and the data of your personal account with the tax office, the data of your accounting of settlements with suppliers and buyers and data on the status of settlements received from your counterparties, check the correctness of the preparation of accounting and tax reporting, compliance with tax, currency, cash, partially labor and civil laws.

Based on the results of the audit, auditors write in their office report on identified violations, errors and tax risks. It describes all these things in detail and gives recommendations for correcting/reducing them.

Also, when the financial statements of your company are drawn up and signed, audit report: This is a short document (3-4 pages) with formal language prescribed by auditing standards, which provides the audit organization's opinion on the client's financial statements. Opinion exactly about financial statements- about how reliably it reflects the property position of the enterprise as of December 31 of the audited year, its financial results, its cash flow for the audited year.

The auditor's report may indicate both a positive opinion of the auditors: the financial statements are reliable, and a negative opinion or an opinion with a reservation - that the statements are unreliable for such and such a reason, or are reliable except for such and such indicators. Also, auditors, after conducting an audit, may refuse to express their opinion. This happens in very rare cases where the auditors have not been provided with all the documents they need, accounting registers, explanations, so that auditors are unable to assess the reliability of the financial statements through no fault of my own, but through the fault of the audit client.

The auditors stitch the signed audit report with your financial statements, and in the event of a mandatory audit, you must submit this set to the state statistical authorities by the end of March following the reporting year. Also, if necessary, the audit report can be provided to the bank, your partners, etc. The audit report is confidential, should not be provided to any third party.

2. How profitable is it for the company to conduct an audit? What does the company get as a result?

As mentioned above, in addition to the official audit report, which you can provide to state statistical bodies in accordance with legal requirements, to a bank for obtaining a loan, to investors and partners, you also receive an auditors’ report.

In their report, auditors, like doctors following an examination of a patient, describe identified diseases of the enterprise and provide recommendations for their cure.

Example from a recent audit– the company applied benefits on insurance premiums as an IT company. In the law on contributions to social insurance the exact wording is indicated - the services for the provision of which this benefit can be applied are described. During the audit, it turned out that in contracts between the enterprise and its clients, acts of services provided, the name of the services is indicated very generally, their description does not exactly correspond to the type of services specified in the law and necessary for the application of the benefit. Of course, when conducting an audit, inspectors from funds will most likely pay attention to this, recalculate contributions at full rates, and the company will have to pay additional fees, fines and penalties, or go to court for a long time, wasting time, money and nerves.

It was much easier to slightly change the wording in contracts with customers, bringing them as close as possible to the description of preferential services in the law.

We indicated all of the above in our report. Management decided to make changes to contracts with customers, indicating in additional agreements that their terms apply to the relations of the parties from the beginning of the contract. Acts of services provided began to be drawn up in a more informative manner, and the services provided there were also described close to the text of the law on contributions. The likelihood of quibbles from fund inspectors has sharply decreased, as has the risk of additional charges. During the audit, we estimated the amount of such additional charges of insurance premiums at 8 million rubles. The cost of the audit was 620 thousand rubles. At the same time, in addition to this risk, we found many more errors in accounting and especially shortcomings in the preparation of documents for expenses, which could result in additional assessment of income tax, penalties and interest on it. Also partially based on our recommendations, some documents on expenses were reissued.

Second example: checking a company engaged in the construction of a building and not conducting any other activities, we saw that VAT received from suppliers was accumulated and not claimed for refund building materials, contractors constructing the building. As it turned out, the accountant tried to show this VAT in the declaration, but in the absence of implementation, all of this VAT ended up being refunded from the budget. After which she received a call from the tax office and was told to submit an updated declaration, removing these deductions and threatening tax audit.

Audit: what to look for and where to expect a catch

The company, having decided not to get involved, submitted an updated declaration. And in the future she did not declare these deductions. Thus, VAT accumulated and accumulated, was not submitted for reimbursement, and ultimately amounted to about 15 million rubles.

In our report, we described this situation and recommended submitting VAT for deduction by submitting updated VAT returns for the entire period, carefully checking all invoices for which this deduction could be made and pointing out the shortcomings in them. The fact is that, according to current legislation, there is statute of limitations, during which VAT can be claimed for reimbursement from the budget. And after the expiration of this period, if the taxpayer has not declared a refund, it will be impossible to return the VAT even through the court. Based on the results of the audit, the company’s management decided to submit updated declarations, indicating in them the VAT to be reimbursed. Tax office, of course, I immediately asked for desk audit all invoices. Fortunately, they were also put in order based on our comments. Tax inspectors For a long time they did not want to return VAT to the company, they even went to inspect the building under construction, interrogated representatives of the contractors, and made threats over the phone. But in the end everything 15 million rubles they had to return it to the company. The cost of our audit was 120 thousand rubles.

And the third example

As a result, the chief engineer was fired. We do not know whether they were able to recover any of the stolen goods from him and whether they filed a complaint against him with the police or in court. But at least further thefts were prevented. And the cost of such excessively written-off materials amounted to 500 thousand per month, verifiable construction firm was quite large. The cost of the audit was 580 thousand rubles.

Thus, from the above examples it is clear that audit cost is usuallymuch lower than the amounts probable financial losses audited enterprise that would have arisen if the audit did not carry out.

Karpova Margarita Vladimirovna,
CEO AuditHelp LLC, auditor

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New in accounting and taxation since 2016

New in accounting and taxation since 2016 (part 2)

Online cash registers since 2016

When talking about methods and techniques, we mean methods or a system of actions used to perform an audit. Audit firms (individual auditors) independently choose the techniques and methods of their work. This right is stipulated in the Russian Federation Law “On Auditing Activities”.

The most widely used methods during an audit are sampling and testing. Specific methods and techniques used in the audit process should be reflected in the auditor's working papers.

Auditing is an activity consisting of collecting, evaluating and analyzing audit evidence relating to the financial position of the economic entity subject to audit.

According to the method of conducting an audit, it can be: continuous; selective; combined; documentary; actual.

Full check involves a detailed study of the entire set of primary accounting documentation, analytical and synthetic accounting, contents of financial statements.

During the audit using the continuous method, the data primary documents are compared with the contents of the registers analytical accounting(personal accounts). Then the correspondence of analytical accounting data with turnovers and balances on synthetic accounting accounts is established.

How to work with auditors as part of an audit of annual reports

The correctness of the reflection of balances on synthetic accounts on reporting dates in the relevant balance sheet items.

For example, in credit institutions, when conducting a comprehensive check of the correctness of the reflection of data in primary documents on the relevant personal accounts, the following must be taken into account:

§ a complete check is not always carried out due to its high labor intensity (banks have thousands of customer accounts - settlement, loan, deposit and others);

§ reconciliation of analytical and synthetic accounting data, establishing the correspondence of synthetic accounting data and financial statements is carried out automatically.

Custom scan allows you to obtain fairly accurate data about the population being tested for its relatively small part. During a random audit, the auditor checks the organization’s accounting documentation not in a continuous manner, but selectively, following the requirements of the relevant rule (standard) of auditing activities.

The sample must be representative, that is, representative. To do this, you can use one of the following methods:

§ random selection - carried out according to a table of random numbers;

§ systematic selection - is that elements are selected at a constant interval, starting with a randomly selected number. The interval is based on a certain number of elements of the population (for example, studying every 20th document from all documents in a given category); or based on their valuation (for example, the element that makes up the balance or turnover that accounts for each next million rubles in the total cost of the element is selected);

§ combined selection - represents a combination of various methods of random and systematic selection.

When determining the sample size, the audit organization must establish the acceptable sampling risk, calculate acceptable and expected errors, and reflect it in working documentation all stages of sampling and analysis of its results.

Combined check- involves a combination of continuous and random inspection methods.

The comprehensive audit method is used to conduct an audit of small operations related to high risk. Such operations mainly include: currency operations, operations with stock values, others.

The random audit method is used to audit transactions whose volume is quite large. Such operations include, for example: cash, settlement, economic and others.

Documentary (desk) inspection- an audit limited to the study of accounting documents (primary and consolidated) and accounting or tax reporting of an economic entity. Such an inspection does not involve conducting an inventory or an oral survey of the management personnel of the organization being inspected; it is carried out, as a rule, without going to the object being inspected.

Factual check carried out with access to the audited object or audited organization.

Documentary and factual checks can be either continuous or selective or combined.

Purpose of the audit- expressing an opinion on the reliability of the financial statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

In accordance with the results of the preliminary analysis of the enterprise, the auditor determines the method of conducting the audit - continuous or selective. If a decision is made to conduct a selective audit, the auditor forms an audit sample in accordance with Federal Rule (Standard) of Auditing No. 16 “Audit Sampling” (hereinafter referred to as Federal Standard No. 16).

This standard specifies methods for selecting elements to obtain audit evidence. Thus, the auditor can select all elements, or certain elements, or form an audit sample.

The audit sample is:

in a broad sense, a method of conducting an audit in which the auditor checks the accounting documentation of an economic entity not in a continuous manner, but selectively, while following the requirements of the relevant rule (standard) of auditing activities;

in a narrow sense, a list of elements of the population being tested in a certain way, in order to draw a conclusion about the entire population being tested based on their study.

Organizing an audit sample requires both theoretical and practical developments. The results and quality of the audit largely depend on the preparation and correct conduct of the audit sample. Federal standard No. 16 requires representativeness of the sample; for this it is necessary to use either random or systematic sampling, or a combination of both.

In reality, based on their own judgment, auditors cannot say for sure whether the sample is representative. However, they can increase its representativeness by exercising due care in determining its volume, in the selection itself and in evaluating the results. Thus, when preparing and carrying out a sample audit, the auditor is faced with the task of choosing a sampling method and evaluating the results obtained.

In doing so, he must ensure that the methods he uses are reliable in obtaining sufficient appropriate audit evidence.

To solve the task, the auditor needs to understand the essence of statistical and non-statistical methods, their differences, advantages and disadvantages, and, as a result, options for application in specific situations.

Let us consider the sampling methods presented in the standard in more detail.

A statistical method is a sampling study that uses the mathematical apparatus of probability theory to construct a sample and evaluate it in order to formulate a conclusion about the population as a whole. Main characteristics of this method:

the sample from the population is selected randomly;

Statistical methods are used for calculations and expression of results.

Non-statistical sampling is defined as a sampling study in which auditors do not use statistical methods to express the results. The technology for selecting elements can be random selection or some other method not based on mathematical methods. Thus, in choosing a non-statistical approach, the auditor relies solely on his ability to exercise professional judgment. He himself decides which units of the totality he should choose.

The advantages and disadvantages of the approaches described above are presented in Table. 1.

It should be noted that it is acceptable to give a non-statistical assessment when using probabilistic methods, but more often they prefer not to do this, so this option is not considered in the table.

Statistical and non-statistical methods involve two similar procedures: obtaining a sample and evaluating the results. Obtaining a sample involves deciding how to select units from the population, and evaluating the results is the actual conclusions based on audit tests of the selected units.

The relationship between methods for obtaining a sample and evaluating the results can be expressed as follows (Table 2):

Standard No. 16 notes that statistical and non-statistical approaches in auditing are alternative, that is, either the auditor uses only a statistical approach and a probabilistic method of obtaining a sample, or a non-statistical and non-probabilistic one. In our opinion, the auditor should use these approaches in combination, which will allow:

reduce labor costs for studying the general population as a whole;

increase the representativeness of the sample population;

regulate the sample size with minimal error.

59.Regulation of auditing activities in the Russian Federation

Main normative act regulating auditing in Russia is the Federal Law of August 7, 2001 No. 119-FZ “On Auditing Activities”. It gives the concept of audit, audit services, defines the rights, obligations, and responsibilities of the audited persons and audit organization; requirements for certification and licensing are disclosed; the bodies entrusted with control functions over compliance with legislative requirements in the field of audit have been identified.

Monitoring compliance with legislation, auditing standards and professional ethics can be carried out both by an authorized government body and by professional audit associations

The bodies exercising control over auditing activities in Russia include:

§ authorized federal executive body determined by the Government of the Russian Federation;

§ accredited professional audit associations.

In accordance with Art. 18 of the Federal Law of 07.08.2001 No. 199-FZ “On Auditing Activities” on authorized federal executive body represented by the Ministry of Finance of Russia are entrusted following functions:

§ publication of regulations within its competence;

§ organizing the development and submission of rules (standards) for auditing activities to the Government of the Russian Federation for approval;

§ organization of a system of certification, training, advanced training, licensing;

§ organization of a system of supervision over compliance with licensing requirements;

§ monitoring compliance with federal rules (standards) of auditing activities;

§ determination of the scope and procedure for reporting on audit activities and financial statements;

§ maintaining a register of auditors and audit firms;

§ implementation of accreditation of professional audit associations.

According to Art. 19 of the Federal Law of August 7, 2001 No. 119-FZ “On Auditing Activities” under the authorized federal body The executive branch has established an Audit Council. It is created to take into account the opinion professional participants audit market and performs the following functions:

§ takes part in the preparation and preliminary consideration of the main documents of audit activities and draft decisions of the Ministry of Finance of Russia;

§ develops federal regulations(standards) of auditing activities, periodically reviews them and submits them for consideration to the Ministry of Finance of Russia;

§ considers appeals and petitions from accredited professional audit associations and submits appropriate recommendations for consideration to the Russian Ministry of Finance.

System regulatory regulation auditing activities in the Russian Federation

Date of publication: 2015-02-03; Read: 6048 | Page copyright infringement

How undergoing audit on practice?
What the audited companies receive as a result of the audit.

In continuation of our article “ Conduct an audit- what does it mean? Let’s look at two more important topics about mandatory and proactive audits and some practical aspects of choosing an audit company: “How an audit usually works” and “What you can get from an audit.” This will help you understand what to expect from the audit and whether it is worth carrying out.

1. As usual, the audit takes place.

So, everything has been determined, the audit company has been selected, and the contract with it has been signed. How will the audit be conducted now?

At a pre-agreed time, auditors will come to your office. Also, if there are few documents, the audit can be carried out in the office of an audit firm. In this case, do not forget to hand over the documents to the auditors strictly according to the inventory. The accounting database can be provided in the form of an archive.

Before starting the audit, ask the auditors to send list of documents required for verification, so that your accountants can have time to prepare everything on time and request it from the archive. Also, your employees involved in maintaining information systems must arrange for the provision of auditors with either an archive of the accounting database for subsequent installation on the auditors’ laptops, or access to your accounting database (a copy of it). In this case, it should be established for auditors restrictions in the form of the inability to change accounting database data.

Then it's better appoint an employee responsible for providing auditors with information and documents, and provide the auditors with his contact information and email address for sending requests.

An audit usually takes from a week (for small audited firms) to a month. At the same time, auditors request the documents they need - acts, invoices, personnel documents, invoices, contracts, accounting policies, tax reporting, acts of reconciliation with counterparties, tax and customs authorities, various explanations from your employees, both written and oral.

All sections of accounting are checked, auditors participate in the inventory of the company’s property, if its value is significant, they check the correctness of the calculation of taxes, contributions, the compliance of your data on the status of settlements with the budget and the data of your personal account with the tax office, the data of your accounting of settlements with suppliers and buyers and data on the status of settlements received from your counterparties, check the correctness of the preparation of accounting and tax reporting, compliance with tax, currency, cash, partially labor and civil laws.

Based on the results of the audit, auditors write in their office report on identified violations, errors and tax risks. It describes all these things in detail and gives recommendations for correcting/reducing them.

Also, when the financial statements of your company are drawn up and signed, audit report: This is a short document (3-4 pages) with formal language prescribed by auditing standards, which provides the audit organization's opinion on the client's financial statements. Opinion exactly about financial statements- about how reliably it reflects the property position of the enterprise as of December 31 of the audited year, its financial results, its cash flow for the audited year.

The auditor's report may indicate both a positive opinion of the auditors: the financial statements are reliable, and a negative opinion or an opinion with a reservation - that the statements are unreliable for such and such a reason, or are reliable except for such and such indicators. Also, auditors, after conducting an audit, may refuse to express their opinion. This happens in very rare cases when the auditors were not provided with all the necessary documents, accounting records, explanations, so that the auditors are unable to assess the reliability of the financial statements through no fault of my own, but through the fault of the audit client.

The auditors stitch the signed audit report with your financial statements, and in the event of a mandatory audit, you must submit this set to the state statistical authorities by the end of March following the reporting year. Also, if necessary, the audit report can be provided to the bank, your partners, etc. The audit report is confidential, should not be provided to any third party.

2. How profitable is it for the company to conduct an audit? What does the company get as a result?

As mentioned above, in addition to the official audit report, which you can provide to state statistical bodies in accordance with legal requirements, to a bank for obtaining a loan, to investors and partners, you also receive an auditors’ report.

In their report, auditors, like doctors following an examination of a patient, describe identified diseases of the enterprise and provide recommendations for their cure.

Example from a recent audit– the company applied benefits on insurance premiums as an IT company. The law on social insurance contributions specifies the exact wording - it describes the services for which this benefit can be applied. During the audit, it turned out that in contracts between the enterprise and its clients, acts of services provided, the name of the services is indicated very generally, their description does not exactly correspond to the type of services specified in the law and necessary for the application of the benefit. Of course, when conducting an audit, inspectors from funds will most likely pay attention to this, recalculate contributions at full rates, and the company will have to pay additional fees, fines and penalties, or go to court for a long time, wasting time, money and nerves.

It was much easier to slightly change the wording in contracts with customers, bringing them as close as possible to the description of preferential services in the law.

We indicated all of the above in our report. Management decided to make changes to contracts with customers, indicating in additional agreements that their terms apply to the relations of the parties from the beginning of the contract. Acts of services provided began to be drawn up in a more informative manner, and the services provided there were also described close to the text of the law on contributions.

The likelihood of quibbles from fund inspectors has sharply decreased, as has the risk of additional charges. During the audit, we estimated the amount of such additional charges of insurance premiums at 8 million rubles. The cost of the audit was 620 thousand rubles. At the same time, in addition to this risk, we found many more errors in accounting and especially shortcomings in the preparation of documents for expenses, which could result in additional assessment of income tax, penalties and interest on it. Also partially based on our recommendations, some documents on expenses were reissued.

Second example: when checking a company engaged in the construction of a building and not conducting any other activities, we saw that VAT received from suppliers of building materials and contractors constructing the building was accumulated and not claimed for reimbursement. As it turned out, the accountant tried to show this VAT in the declaration, but in the absence of implementation, all of this VAT ended up being refunded from the budget. After which she received a call from the tax office and was told to submit an amended return, removing these deductions and threatening a tax audit. The company, having decided not to get involved, submitted an updated declaration. And in the future she did not declare these deductions. Thus, VAT accumulated and accumulated, was not submitted for reimbursement, and ultimately amounted to about 15 million rubles.

In our report, we described this situation and recommended submitting VAT for deduction by submitting updated VAT returns for the entire period, carefully checking all invoices for which this deduction could be made and pointing out the shortcomings in them. The fact is that, according to current legislation, there is statute of limitations, during which VAT can be claimed for reimbursement from the budget. And after the expiration of this period, if the taxpayer has not declared a refund, it will be impossible to return the VAT even through the court. Based on the results of the audit, the company’s management decided to submit updated declarations, indicating in them the VAT to be reimbursed. The tax office, of course, immediately requested all invoices for a desk audit. Fortunately, they were also put in order based on our comments. For a long time, tax inspectors did not want to return VAT to the company; they even went to inspect the building under construction, interrogated representatives of the contractors, and made threats over the phone. But in the end everything 15 million rubles they had to return it to the company. The cost of our audit was 120 thousand rubles.

And the third example: the auditor, when checking the costs of writing off materials in a construction company, identified discrepancies with the list of written-off materials and the list of materials specified in the KS-2 acts, signed by the customer. This violation with examples was described in our report. Based on the results of its consideration and investigation of the reasons for this discrepancy, it turned out that the chief engineer in a company with an estimator wrote off non-existent materials in this way for several years, their receipt and write-off were recorded, and the money received for them was a company owned by friends of the chief engineer, minus its transferred the percentage back to him.

As a result, the chief engineer was fired. We do not know whether they were able to recover any of the stolen goods from him and whether they filed a complaint against him with the police or in court. But at least further thefts were prevented. And the cost of such excessively written-off materials amounted to 500 thousand per month, the construction company being inspected was quite large. The cost of the audit was 580 thousand rubles.

Thus, from the above examples it is clear that audit cost is usuallymuch lower than the amounts probable financial losses audited enterprise that would have arisen if the audit did not carry out.

Karpova Margarita Vladimirovna,
General Director of AuditHelp LLC, auditor

Online cash registers since 2016

An auditor is a specialist who checks the financial and tax statements of companies, evaluates the financial efficiency of its work and gives management recommendations and advice on correcting identified errors. In fact, the position of an auditor is akin to the position of an auditor, but there is still a difference - the auditor is independent expert, often an entrepreneur who provides documentation verification services to companies. The auditor's specialty is considered one of the most promising professions, since this type of personnel is always at a premium.

Places of work

Auditors are key specialists of numerous audit firms that cooperate with more or less all large companies, providing annual tax and financial reports government agencies. Auditors can obtain a license and engage in private practice - this is also a fairly common and popular way of working.

In addition, many companies prefer to employ the so-called internal auditor- a specialist who checks financial documentation and all types of reporting in this particular company.

History of the profession

Even in Tsarist Russia there were auditors, but at that time such a position meant a lawyer or secretary in the military judicial system. In the form in which we know them now, these specialists appeared relatively recently - the audit service was formed in Russia in 1991.

Auditor's responsibilities

Basic job responsibilities auditor look like this:

• Conducting audits.

  Stages of conducting an audit

  Drawing up reports and conclusions based on their results, consulting clients.

• Checking the correctness of financial and tax documentation company (primary documents, tax and accounting reports, etc.).
• Evaluating performance and systems internal control financial and economic activities. Development of recommendations for improving business processes.
• Assessment of expected financial transactions, their effectiveness and degree of risk.
• Providing company management with advice and practical assistance in financial management and business management.

Often the list of what the auditor does can be expanded to include the following items:

• Monitoring changes in legislation. Improving accounting and tax accounting in the company.
• Control of company costs by region.
• Monitoring the performance of the company's sales representatives.
• Identification and assessment of risks of the company’s activities, recommendations for their reduction.

Requirements for the auditor

Employers have the following requirements for the auditor:

• Higher economic education.
• Knowledge of audit methodology and international standards for auditor activities.
• Knowledge of the regulatory framework and principles of tax, accounting and management accounting.
• Good knowledge of 1C, confident PC skills.
• Experience as an accountant or auditor.

Sometimes there are also additional requirements for applicants who want to become an auditor in a particular company:

• Availability of an auditor certificate.
• Knowledge in English at the Upper Intermediate level.
• Willingness to travel.

Some employers set age restrictions - they usually require employees aged 27-45 years.

Auditor resume sample

Resume sample.

How to become an auditor

The functions of an auditor can be successfully performed by a person with a higher economic education; ideally, auditor skills are successfully mastered by graduates of the specialty “Accounting, Analysis and Audit”.

Auditor salary

The auditor’s salary depends on the specialist’s level of employment, the region of residence, as well as the specifics of his activity (internal or independent auditor) - the amounts range from 40,000 to 130,000 rubles. Wherein average salary auditor is, as a rule, 50,000 rubles.

Where to get training

Besides higher education There are a number of short-term training programs on the market, typically lasting from a week to a year.

Modern Scientific and Technical Academy and a number of its courses in the field of “Accounting and Auditing”.

Interregional Academy of Construction and industrial complex and her courses in the field of Accounting, Analysis and Auditing.

An audit is the process of assessing the reliability of an enterprise’s accounting financial statements and its compliance with the legislation of the Russian Federation.

The result of the event is the auditor’s expression of an opinion on the correctness of accounting.

Types of audit

They are classified into several types:

• By category:
  • independent, with reporting analysis carried out by a third-party special organization on a contractual basis;
  • state, that is, the inspection is carried out by order of official services;
  • internal, while creating a special system for monitoring the correctness of accounting.
• Depending on the activity profile:
  • general;
  • bank;
  • insurance;
  • off-budget funds and others.
• By nature of the order:
  • mandatory, that is, carried out in some organizations annually in accordance with the legislation of the Russian Federation;
  • voluntary, carried out by the enterprise on the basis of a management decision, while the volume and timing are determined independently.

Legal basis of regulation

The concept of an audit, certification requirements, the rights and obligations of individuals, and the responsibilities of organizations are defined in the main document regulating such activities in the Russian Federation - this is the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”.

There are also federal rules (standards) for this activity. The main purpose of the document is to establish uniform audit standards and standardize procedures. This is necessary so that the inspection participants throughout Russia understand the essence of the process, as well as for the possibility of resolving disputes in arbitration court.

These standards explain the principles of verification and the rules for drawing up conclusions. With their help, the methodology, scope, and depth of the audit are determined.

International standards are the supranational regulation of activities. They were developed by the International Federation of Accountants with the aim of standardizing audits, unifying documents, and creating uniform requirements for audit quality. Standards regulate the rights and obligations of persons, define control objectives, evidence, necessary documentation, as well as rules for drawing up audit reports.

Who conducts it?

Activities to verify reporting can be carried out by audit organizations and individual auditors. They must be a member of an accredited SRO (self-regulatory organization). In addition, there are a number of requirements:

• Individual auditors are required to:
  • obtain a higher economic or legal education;
  • have at least three years of experience as a chief accountant or assistant auditor;
  • pass the exam and receive an auditor certificate.
• Requirements for organizations:
  • a commercial;
  • created in any form, except for JSC;
  • has at least three auditors on staff;
  • the manager must be an auditor;
  • at least 51% authorized capital owned by auditors or other similar organizations.

What are they checking?

Depending on the type of audit, the list of documents to be checked may vary:

• With mandatory analysis All accounting statements and financial documentation are subject to assessment of reliability. You cannot refuse a specialist. If you do not provide him with documents, then, depending on their significance, the inspector may refuse to check. If documentation is lost, the auditor's decision depends on its importance. If you refuse to draw up a conclusion, the accuracy of the reporting will not be confirmed; internal and external users of the information may decide that the organization is hiding some accounting details.
• During a voluntary audit control is carried out only on those issues that are specified in the contract and letter of commitment. For example, only accounting can be assessed cash transactions, settlements with the budget or buyers and customers, fixed assets, intangible or current assets. In this case, the specialist will request all documents relating to the specified individual areas and will express an opinion only regarding them.

Is an audit required?

For most organizations, such checks are optional. Only the reporting of the largest enterprises that involve the finances of the population needs to be confirmed. The purpose of the event is to reduce the risk of dishonest actions by companies and ensure the protection of citizens from deception and fraud.

Annual audit required in the following cases:

• Organization - Joint-Stock Company. Recent amendments to the law oblige to check the accounts of all companies, regardless of their type, financial indicators and type of activity. Thus, both CJSC and OJSC are subject to control.
• The company's securities are traded on the stock exchange.
• Organization - credit, insurance, clearing, is non-state fund or operates with the finances of the population.
• An enterprise presents or publishes consolidated financial statements. The exception is government agencies.
• The volume of revenue for the previous year exceeds the amount of 400 million rubles, or the balance sheet asset at the end reporting period more than 60 million rubles.
• Other cases determined by law.

Verification of the statements of these enterprises can only be carried out by audit organizations. If the state's share in the authorized capital is 25% or more, then the contract for the provision of services is concluded after a tender.

Duration and frequency

The period for conducting a voluntary audit is established in the contract. It depends on some factors:

• enterprise size;
• presence of branches, representative offices;
• duration of the company's operation;
• sample size;
• quality of accounting.

If the audit is mandatory, then the timing is also discussed. As a rule, in this case, the analysis is carried out no more than two months. On average, control lasts one or two weeks.

The audit is carried out once a year, regardless of her character.

Order of conduct

There are four interrelated stages in audit practice:

• Preliminary activities. At this stage, the auditor gets acquainted with the enterprise, studies its constituent documents, and assesses risks based on certain factors:
  • industry;
  • financial position;
  • production growth rates;
  • staff turnover;
  • qualifications of accounting staff, etc.

  If audit organization are satisfied with all the conditions, then she sends a letter of consent to the customer.

• Planning. This is one of the most important stages, it is divided into three stages:
  • preliminary planning, when the auditor and the customer enter into an agreement, set the timing and cost of the audit, and the composition of specialists;
  • drawing up a general plan, that is, determining the audit strategy and level of materiality;
  • development of an audit program, indicating which areas of the reporting will be analyzed in depth and which - superficially.
• Main stage. During the actual audit of financial statements, the auditor adheres to the requirements of the standards and carries out the following procedures:
  • collection of audit evidence, that is primary documentation, information from third parties and the like;
  • evaluation of sampling results;
  • research of reporting indicators;
  • assessment of the level of materiality;
  • audit risk assessment;
  • determining the compliance of financial transactions with legislation, etc.
• Drawing up a conclusion. At this stage, the auditor summarizes the results of the analysis, forms an opinion on the financial statements, provides a preliminary conclusion to the organization’s management, and completes work with the company.

You can learn more about this procedure from the following video:

Registration of the result

The result of the reporting analysis is presented in the form of an official document called auditor's report.

This is a document intended for internal and external users of reporting, containing the auditor’s opinion on the reliability expressed in a prescribed form accounting information in all material respects, as well as on the compliance of the accounting procedure with the legislation of the Russian Federation.

There are three types of conclusion:

• Unmodified, also called positive. The auditor may express such an opinion if the statements provide true representation on the financial position of the organization as of the reporting date.
• Modified. It is divided into two types:
  • qualified opinion. The auditor draws up such a document if the deficiencies found are significant, but do not have a comprehensive impact on the reliability of the reporting;
  • a negative opinion is drawn up if significant errors affect the accuracy of the reporting.
• Disclaimer. Possible in cases where the specialist, due to the scope of the inspection, has not received evidence. For example, the audit concerned only one accounting area, or the organization did not provide some documents for analysis.

Audit of the enterprise is a set of measures aimed at collecting information and analyzing it with subsequent assessment of the work and financial condition of the company (public, private or commercial). The results obtained allow us to make a decision about the correctness of accounting, as well as the correctness of information in the financial statements of the organization. Below we will consider in detail what an audit is, what types there are, and why it is carried out. Special attention is paid to the stages of control.

To understand the essence of an audit, it is enough to recall the definition of the term “audit”. Audit is an activity aimed at analyzing a company’s reporting (financial and accounting) to determine its compliance with the current legislation of the Russian Federation, as well as the correctness of the requirements set out in the text.

The task of the audit is to check the reporting, confirm or refute the veracity and correctness of the information contained in it. Employees of the audit company confirm or refute the statement that the information in the reporting allows making the right decisions and drawing correct conclusions regarding the organization’s activities, its financial condition and future development prospects.

In essence, an audit is a control of the reliability of information in existing reports. The main condition for success in carrying out such work is considered to be the involvement of an independent auditor capable of impartially performing audits.

The completion of the auditors’ work is the issuance of a conclusion, which records the opinion of the inspection body regarding the correctness of the information in the company’s reporting. Audit report drawn up in a special form and contains complete information on the results of the inspection. Based on the available findings, you can easily determine the competence of the company’s accountants and identify attempts to deceive regulatory structures.

In practice, an audit, which is carried out by independent bodies, monitors compliance with laws and regulations, as well as the absence of violations of the law.

Types and purposes

Depending on the objectives, there are two types of audits:

1. Mandatory. The frequency of such control is once a year. During the audit process, auditors strictly adhere to current legislation. Only auditing companies act as performers, and the process itself is under control government agencies or is carried out on the basis of a decision of the judicial authorities.
2. Voluntary (another name is initiative). The main difference is that control of the organization’s reporting (financial and accounting) is carried out at the request of the owner. The task of the owner of the company is to ensure that the documents are maintained correctly, as well as to assess the financial risks. Engaging an audit company allows you to avoid fines from the Federal Tax Service and other regulatory authorities. The main difficulty is choosing an audit company or private owner who provides these types of services. In the search process, you should focus on professionalism, reviews, reputation, operating time and other factors. In addition, the reason for the audit is often the appointment of a new owner.

The main objectives of an audit in a company include:

• Checking and confirming the correctness of the information reflected in the organization’s financial statements.
• Identification of violations and subsequent indication of them (if necessary, they can be eliminated).
• Obtaining truthful information about the company’s activities, as well as the state of accounting and documentation.

Once the check is completed, the person being checked (the head of the company) receives the following papers:

1. Conclusion (if we are talking about mandatory verification).
2. Report. The document indicates recommendations and conclusions of experts regarding future actions to improve the company's operations and accounting. The report is usually issued during a voluntary audit, as well as other inspections.

It is worth noting that the audit is conventionally divided into two types:

• External - carried out after a decision has been made in advance between the head of the company and the inspection company. Such a check falls into the category of independent control and helps to identify real problems in financial and accounting reporting.
• Internal - a set of measures to verify documentation, which are assigned to the shoulders of the enterprise personnel. In other words, the work is carried out using the internal reserves of the organization. The goal is to monitor activities, improve financial and business performance, and receive advice on improving management processes.

Audit stages

The audit is carried out taking into account the rules in force in the legislation and the usual algorithm. Conventionally, the audit of a company’s financial statements takes place in several stages:

1. Preparatory work and audit planning. At this step, the order of verification activities is thought out, taking into account current laws RF and the terms of the agreement providing for the provision of such services. Based on a contract drawn up in advance, as well as an audit plan, employees of the audit company receive a package of papers for verification. In particular, they are provided with reporting (tax, accounting) for analysis and to obtain an idea of ​​​​the work of the analyzed enterprise. The documents provided should be sufficient to draw complete conclusions regarding the economic and financial activities of the organization. Control and accounting systems are also subject to assessment and verification, the level of risk of a future audit is determined, and a plan for future work is formed.
2. Carrying out procedures to control company documentation. At this stage, audit firm employees collect evidence, or more precisely, check the information in the papers for compliance, and also carry out other planned types of checks. At the end of this stage, the auditors form an opinion regarding the veracity of the information presented, as well as the compliance of the presented facts with the requirements of current regulations.
3. The final stage. Once the auditor has completed the audit and formed an opinion, all he has to do is prepare and execute the working papers in accordance with all the rules, namely a conclusion on the reliability of the accounting records. Evidence supporting the auditor's conclusions is also provided here. The results of the inspection are transferred to the head of the company for study.

The main subtlety of the audit is the presence of a time limit. That is why a clear organization of the process is important when performing this work. To avoid delays, a plan is formed and tasks for future work are set. In addition, objects that are subject to priority inspection are determined. The methods that will be used to solve the problem are also selected.

During an audit, employees of the auditor company collect evidence on the basis of which a final conclusion is formed. Before starting the inspection, an appeal is drawn up in writing (according to a special standard). The content and form of the document may vary, but basic parameters remain unchanged - it indicates the goals of the work, as well as the planned volumes. In addition, the responsibility of the head of the audited company for the preparation and delivery of a full package of papers is stated. Once the main issues have been agreed upon, a bilateral agreement is drawn up, which stipulates the nuances and timing of the audit.

When is a statutory audit necessary?

According to the requirements of current legislation, an external audit must be carried out every year. JSCs, insurance companies, securities market participants, credit companies and gambling organizers are subject to control. In addition, enterprises that issue securities, as well as organizations, the amount of profit in which for the past reporting year exceeded 400 thousand rubles, and the volume of assets in the balance sheet exceeded 600 thousand rubles. The exceptions are agricultural unions, unitary, and state enterprises.

Audit control is performed according to the following scheme:

• The annual audit is one-stage.
• Check for a quarter, 6 or nine months - in several stages.

In the latter case, the audit is faster, and there are no difficulties in identifying violations. As a result, less time is spent on reporting and other work. The manager has time left to correct existing errors that were made in the process of activity and identified by auditors.

Internal audit

The relevance of conducting an internal audit is determined by the management of the enterprise. The main tasks of internal audit include:

1. Identifying shortcomings in the company’s activities and finding solutions to increase operational efficiency.
2. Identifying discrepancies between tax and accounting.
3. Identification of risks related to inspections of the organization by various services and protection from fines, sanctions and reprimands. Therefore, timely identification of gaps avoids loss of money and image.

In addition, internal audit often becomes a preliminary stage of preparation for external audit.