Mandatory audit regulated, as well as federal rules (standards) of audit and is conducted in the following cases: the organization has the organizational and legal form of joint stock company, organization is a credit, an insurance company, an investment fund or other organization referred to in paras. Clause 1, Article 2. 7 of the Act, the amount of revenue from product sales organizations (work, services) for the year more than 500 000 times the minimum wage established by the legislation of the Russian Federation or the amount of assets exceeds the balance of the organization at the end of the year to 200 000 times the minimum wage established by the legislation of the Russian Federation, the organization is a public or municipal unitary enterprise based on the right of business if the financial performance of its activities comply with the conditions set forth in the preceding paragraph. According to the results of mandatory audit opinion shall be granted in accordance with federal rules (standards) of auditing N 6 Auditors' report on the financial (accounting). Action audit initiative audit is conducted in the organization of any form of ownership by the decision of the founders.

Regardless of whether the initiative is carried out an audit or statutory audit, the audit shall apply all the necessary procedures to validate financial (accounting) in full. Conducting an audit of the initiative can not only timely identify and correct errors, but also increases confidence in the client's business that promotes goodwill. This increases the investment attractiveness of the company, facilitated the process of obtaining bank loans and contracts. In addition, the management entity will be able to objectively assess the skill level of employees of accounting and to assess the effectiveness of the executive of the company. On the results of the initiative of the audit shall be granted auditor's report detailing all identified during the inspection and evaluation of abnormalities of the internal control. Regular accounting of the customer interaction with the experts of the audit firm provides an opportunity to receive free advice and explanations, which reduces the risks of keeping and increasing its level of competence.

Reporting on the results of the audit consists of: formal audit opinion on the financial (accounting); confidential audit report addressed to the leadership of the client who ordered audit. Form and content of the auditor's report from the relevant federal rules (standards) of auditing activities. Written information (report) audit – a document addressed exclusively to owners or management of the client. Written information (report) the auditor has complete information about the audit, marked deviations from the established order bookkeeping, significant violations of applicable laws. In addition, in the auditor's report assesses the client's internal control system are disclosed significant financial, legal and other risks and also provides constructive suggestions and recommendations on elimination of violations and distortions to improve accounting systems and internal controls, as well as other information obtained during the audit check and specified in the contract for an audit.