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.

Accounting services and the pros, cons of "external accountant." Such a relationship today is fashionable to call a foreign word "outsourcing." Exact term in the Russian language yet, the closest to the value of the phrase "execution non-core functions of the customer's specialized agencies. "Outsourcing should be distinguished from contracts for work and paid services. For him the client may delegate any work, provide any services, while outsourcing only those functions are transferred to the customer, in principle, to carry out samostoyatelno.Sredi small and medium business is the most common outsourcing accounting, human resources, and services. Home reason for this – to attract an external cheaper than the content in the state. Also, an "external accountant" or "external attorney" may interest an investor who is not directly involved in operational work – he gets an independent assessment of payback vlozheniy.Nemalovazhnymi factors, which are increasingly choosing accounting services as a professional, responsible, great quality guarantee autsorsera.Deystvitelno work if staff accountant has made a serious mistake, which led to fines and penalties by the tax authorities, to recover that sum from the employee's unreal. External accountant is most often committed reimburse the customer paid cash, if the violation occurred on his vine.K same customer gets a team of artists, whom he kept in the state simply can not. Typically, an external accountant hires to his work of specialists in different areas of accounting and taxation.

And even if the customer fails to pay, for example, legal services, he gets it indirectly – the outsourcer will use all their resources. Many companies, outsourcers insure their professional liability. So they increase the credibility and ensure receipt of insurance payments, if the fault occurs outsourcing some trouble. This outsourcer and attractive staff sotrudnika.Buhgaltersky outsourcing as "magic wand" for companies who need to recover or continue reporting record-keeping after the dismissal of the chief accountant pending novogo.Odnako outsourcing, like any phenomenon has a downside. By the cost of such a system of relations include sophisticated document management, the need to prove the theoretical tax authorities the validity of expenses (Note – the claim can only be at a disproportionately high cost to the outsourcer, the outsourcer and its settlement can take).

Perhaps this knowledge to the lot of experts – consultants, synergy and cost of services which focus on the most compelling lines of the document. However, from our point of view, since the restructuring of management needs vast majority of Russian companies, we believe it is possible in this series offer some technology companies on the introduction of regular management – business organization based on clear procedures and standards of governance. Regular management requires a clear structure, simple components – a sort of conveyor, which suggested that Henry Ford, the task of expanding the vehicle assembly into small steps that make it possible to teach any zhelayuschego.Etot cycle progresses, our previous publications, projects, consulting group BIG 'Seven Music Management' (together with the magazine 'expert') and 'regular management: stencils' (together with the magazine 'Business people'). But here we are, on the basis of lessons learned, increasingly are trying to reflect the purely technological aspects of production and the computerization of business management. Practice shows that the most effective way implementation of the restructuring process is similar to the following sequence of steps (as long as a close-up): 1. Administrative examination and analysis of the situation 'as is'. 2. Develop and implement a plan activities to transition from the state 'as is' in the 'how to': Developing a strategic plan (mission, goals, strategies to achieve them) Development of long-term business plan and securing a new description Description of organizational structure and strengthening the financial structure of the description and the consolidation of business processes and workflow system Setting the computer system of warehouse and industrial account Statement and computerized marketing system Production system and computerization of financial management (contours budgeting, financial analysis and forecasting, computerized accounting) 3. Integration all circuits in a single computer system of enterprise management in general, this approach to management based on the following principles: a preliminary documentation of the source state of the enterprise optimization of existing operations during the transition to computer technology, the creation of clear regulations on all intra-implemented control circuit a result of their consecutive conduct has the following benefits: After the diagnosis is significantly increased 'transparency' company, which inventoried and secured everything in its facilities and business processes are identified and as the center of financial responsibility (revenue and cost centers) appears the basis for resolving the contradictions and problems existing within the company, which will inevitably come to the surface, during diagnosis (for example, many existing enterprises procedures and forms of economic and financial documents were 'inherited' from non-market methods of management, do not carry significant information, creating a semblance of activities and generate extra costs) The whole process of design and implementation can be parallelized, which allows you to immediately begin production of the most important at this point the contours of financial management.