home » taxes » Procedure for the work of the audit council. Audit Board and its functions

Procedure for the work of the audit council. Audit Board and its functions

1. In order to ensure public interests in the course of carrying out audit activities, an audit council is established under the authorized federal body.

2. The Audit Council shall perform the following functions:

1) considers issues public policy in the field of auditing;

2) considers draft federal auditing standards and other regulatory legal acts regulating auditing activities, and recommends them for approval by the authorized federal agency;

3) approves the procedure for developing draft federal auditing standards, the rules for the independence of auditors and audit organizations, and the code professional ethics auditors, determines the areas of knowledge, from which the list of questions proposed to the applicant at the qualifying exam is established;

4) evaluates the activity self-regulatory organizations auditors on the implementation of external quality control of the work of audit organizations, auditors and, if necessary, gives recommendations for improving this activity;

5) submits for consideration by the authorized federal body proposals on the procedure for the exercise by the authorized federal body for control and supervision of external quality control of the work of audit organizations;

6) consider appeals and petitions of self-regulatory organizations of auditors in the field of auditing and submit relevant proposals for consideration by the authorized federal body;

7) carries out in accordance with this federal law and the regulation on the audit council other functions necessary to maintain a high professional level audit activities in the public interest.

3. In order to perform the functions provided for in paragraph 2 of this article, the audit council has the right to request from self-regulatory organizations of auditors copies of decisions of the governing bodies and specialized bodies self-regulatory organization of auditors and other necessary information and documentation.

4. The composition of the audit council is approved by the head of the authorized federal body.

5. The composition of the audit council includes:

1) 10 representatives of users of accounting (financial) statements. Representatives of users of accounting (financial) statements are subject to rotation once every three years by at least 25 percent of their total number;

2) two representatives of the authorized federal body;

3) one representative from the federal executive body responsible for the development of state policy and legal regulation in the field of development entrepreneurial activity, from the federal executive body responsible for the adoption of regulatory legal acts, control and supervision in the field of financial markets, and from Central Bank Russian Federation;

4) two representatives from self-regulatory organizations of auditors, whose candidatures are jointly nominated by all self-regulatory organizations of auditors. Representatives of self-regulatory organizations of auditors are subject to rotation once a year.

6. Members of the audit council cannot be members of the working body of the council, with the exception of representatives of the authorized federal body.

7. The chairman of the audit council is elected at the first meeting of the council from representatives of users of accounting (financial) statements that are members of the council.

8. The secretary of the audit council is a representative of the authorized federal body from among the members of the council.

9. Meetings of the audit council are convened by the chairman of the council as needed, but at least once every three months. A meeting of the audit council shall be considered competent if at least two-thirds of the members of the council are present.

10. Decisions of the audit council are made by a simple majority vote of the council members participating in its meeting.

11. In order to prepare decisions of the audit council, its working body is created.

12. The composition of the working body of the audit council and its number are approved by the authorized federal body.

13. The working body of the audit council includes the heads of permanent collegiate bodies management and other representatives of all self-regulatory organizations of auditors, the head of the unified attestation commission created in accordance with this Federal Law, representatives of the authorized federal body, as well as representatives of the scientific and pedagogical community.

14. The number of representatives of self-regulatory organizations of auditors in the working body of the audit council should be at least 70 percent of the total number of members of the working body of the council.

15. The composition of the working body of the audit council (with the exception of the heads of permanent collegiate management bodies of self-regulatory organizations of auditors, representatives of the authorized federal body, the head of the unified certification commission created in accordance with this Federal Law) is subject to rotation once every three years by at least by 30 percent of the total number of members of the working body of the council, with the exception of the heads of permanent collegiate management bodies of self-regulatory organizations of auditors, representatives of the authorized federal body, the head of a single attestation commission created in accordance with this Federal Law.

16. Information about the activities of the audit council and its working body should be open and publicly available.

17. The regulation on the audit council and the regulation on the working body of the audit council are approved by the authorized federal body. The regulations of the audit council and the regulations of the working body of the audit council are approved by the audit council.

Legal basis of audit activity

The legal basis for audit in the Russian Federation is currently made up of a set of normative documents various levels:

· Federal Law “On Auditing Activities” No. 307-FZ dated December 30, 2008;

· Federal Law “On Self-Regulating Organizations” No. 315-FZ dated December 1, 2007;

· Federal Law “On Auditing Activities” No. 119-FZ dated August 7, 2001;

· Decrees of the Government of the Russian Federation on the implementation of audit activities;

· Regulatory and methodological documents of the Ministry of Finance of the Russian Federation, as well as other ministries and departments;

· Rules (standards) of auditor activity.

Federal Law "On Auditing" No. 307-FZ dated December 30, 2008

Federal Law "On Auditing Activities" No. 119-FZ dated August 7, 2001

Since January 1, 2009, this law has been in force together with the Federal Law of the Russian Federation No. 307-FZ of December 30, 2008, insofar as it does not contradict the said law and becomes invalid from January 1, 2011.

Decree of the Government of the Russian Federation of September 23, 2002 No. 696 "On Approval of Federal Rules (Standards) of Auditing Activities.

Decree of the Government of the Russian Federation of October 7, 2004 No. 532 "On Amendments and Additions to the Federal Rules (Standards) of Auditing"

Decree of the Government of the Russian Federation of April 16, 2005 No. 228 "On Amendments to the Federal Rules (Standards) of Auditing"

By Decree of the Government of the Russian Federation of August 25, 2006 No. 523, federal rules (standards) were supplemented.

Decree of the Government of the Russian Federation of July 22, 2008 No. 557 supplemented the federal rules (standards) of auditing

Decree of the Government of the Russian Federation dated November 19, 2008 No. 863 amended the previously adopted standards No. 7-9. In connection with the approval of the Resolution, the previously effective audit standard No. 9 “Affiliates” was replaced with standard No. 9 “Related Parties”.

The program for conducting qualification exams for obtaining an auditor's qualification certificate was approved by order of the Ministry of Finance of the Russian Federation dated October 05, 2009. The program contains a list of topics that you need to know to obtain an auditor's certificate, as well as a list of literature for preparing for the qualification exam.

express an opinion on the reliability of the accounting / financial statements of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation

49. The requirements for membership of auditors in a self-regulatory organization of auditors are the following requirements:

Availability of qualifications certificate

Impeccable business reputation

Payment of contributions to the SAO

Payment of contributions to the SAO compensation fund

Registration as an individual entrepreneur

48. The Audit Council performs the following functions:

1) considers issues of state policy in the field of auditing;

2) considers draft federal auditing standards and other regulatory legal acts regulating auditing activities and recommends them for approval by the authorized federal body;

3) approves the procedure for developing draft federal auditing standards, the rules for the independence of auditors and audit organizations and the code of professional ethics for auditors, determines the areas of knowledge from which the list of questions proposed to the applicant for the qualification exam is established;

4) evaluates the activities of self-regulatory organizations of auditors for the implementation of external quality control of the work of audit organizations, auditors and, if necessary, gives recommendations for improving this activity;

6) consider appeals and petitions of self-regulatory organizations of auditors in the field of auditing and submit relevant proposals for consideration by the authorized federal body;

7) performs, in accordance with this Federal Law and the regulation on the audit council, other functions necessary to maintain a high professional level of audit activities in the public interest.

47. The functions of state regulation of audit activities are:

1) development of state policy in the field of auditing;

2) legal regulation in the field of auditing, including the approval of federal auditing standards, rules for the independence of auditors and audit organizations, as well as the adoption, within its competence, of other regulatory legal acts regulating auditing activities and (or) provided for by this Federal Law ;

3) maintaining the state register of self-regulatory organizations of auditors, as well as a control copy of the register of auditors and audit organizations;

4) analysis of the state of the audit services market in the Russian Federation;

5) other functions provided for by this Federal Law.

46. When providing audit services, the audited entity, face, that has entered into an agreement for the provision of audit services, is obliged:

1) assist the audit organization, the individual auditor in the timely and complete conduct of the audit, create appropriate conditions for this, provide the necessary information and documentation, give, upon oral or written request of the audit organization, the individual auditor, comprehensive explanations and confirmations orally and writing, as well as request the information necessary for the audit from third parties;

2) not take any actions aimed at narrowing the range of issues to be clarified during the audit, as well as at hiding (restricting access) information and documentation requested by the audit organization, an individual auditor. The presence in the information and documentation requested by an audit organization, an individual auditor for conducting an audit of information containing commercial secrets, cannot be a basis for refusing to provide them;

3) timely pay for the services of an audit organization, an individual auditor in accordance with the contract for the provision of audit services, including in the case when the audit report is not consistent with the position of the audited entity, the person who has concluded the contract for the provision of audit services;

4) to fulfill the requirements of federal standards of audit activity and other obligations arising from the contract for the provision of audit services.

2. The Audit Council shall perform the following functions:

1) considers issues of state policy in the field of auditing;

2) considers draft regulatory legal acts regulating audit activities and recommends them for approval by the authorized federal body;

3) approves the rules for the independence of auditors and audit organizations and the code of professional ethics for auditors, determines the areas of knowledge from which the list of questions proposed to the applicant for the qualification exam is established;

(see text in previous edition)

6) consider appeals and petitions of self-regulatory organizations of auditors in the field of auditing and submit relevant proposals for consideration by the authorized federal body;

7) performs, in accordance with this Federal Law and the regulation on the audit council, other functions necessary to maintain a high professional level of audit activities in the public interest.

3. In order to perform the functions provided for in paragraph 2 of this article, the audit council has the right to request copies of decisions of the governing bodies and specialized bodies of the self-regulatory organization of auditors and other necessary information and documentation from self-regulatory organizations of auditors.

4. The composition of the audit council is approved by the head of the authorized federal body.

5. The composition of the audit council includes:

2) two representatives of the authorized federal body;

3) one representative each from the federal executive body responsible for the development of state policy and legal regulation in the field of business development, the authorized federal body for control and supervision and from the Central Bank of the Russian Federation;

(see text in previous edition)

6. Members of the audit council cannot be members of the working body of the council, with the exception of representatives of the authorized federal body.

7. The chairman of the audit council is elected at the first meeting of the council from representatives of users of accounting (financial) statements that are members of the council.

8. The secretary of the audit council is a representative of the authorized federal body from among the members of the council.

10. Decisions of the audit council are made by a simple majority vote of the council members participating in its meeting.

11. In order to prepare decisions of the audit council, its working body is created.

12. The composition of the working body of the audit council and its number are approved by the authorized federal body.

13. The working body of the audit council includes the heads of permanent collegiate management bodies and other representatives of all self-regulatory organizations of auditors, the head of a single certification commission created in accordance with this Federal Law, representatives of the authorized federal body, as well as representatives of the scientific and pedagogical community .

16. Information about the activities of the audit council and its working body should be open and publicly available.

2. Audit Council:
1) discusses issues of state policy in the field of auditing;
2) considers draft federal auditing standards and all other regulatory legal acts regulating auditing activities, and recommends them for approval by the authorized federal body;
3) approves the Code of Professional Ethics for Auditors, the list of advanced training programs for auditors;
4) evaluates the activities of self-regulatory audit associations on external quality control of the work of auditors and audit organizations, as well as on the application of established liability measures to members of the self-regulatory audit association and, if necessary, gives recommendations for improving this activity;
5) consider appeals and petitions of self-regulatory audit associations in the field of audit activity and make appropriate recommendations for consideration by the authorized federal body;
6) performs, in accordance with the regulation on the audit council, other functions necessary to establish and maintain a high professional level of audit activities in the public interest.
3. The composition of the audit council includes representatives of users of financial (accounting) statements of the relevant state bodies, federal executive bodies, the Central Bank of the Russian Federation and the audit profession.
The numerical and personal composition of the audit council is approved by the authorized federal body. The number of representatives of users of financial (accounting) statements in the audit council should not be less than 30 percent of the total number of members of the council.
The composition of the audit council without fail includes no more than two representatives of the authorized federal body, one representative each from the Central Bank of the Russian Federation, the federal executive body responsible for developing state policy and legal regulation in the field of entrepreneurship, the federal executive body the authority exercising the functions of control and supervision of financial markets, no more than two representatives of the audit profession. Representatives of the audit profession are included in the composition of the audit council on the proposal of self-regulatory audit associations.
Members of the audit council cannot be members of the working body of the council (except for representatives of the authorized federal body).
4. The chairman of the audit council is elected at the first meeting of the council from among its members.
The chairman of the audit council cannot be elected from among representatives of state bodies, federal executive bodies, the Central Bank of the Russian Federation and the audit profession.
5. The secretary of the audit council is a representative of the authorized federal body from among the members of the council.
6. The working body of the audit council includes the heads of all self-regulatory audit associations, other representatives of the audit profession, representatives of the scientific and pedagogical community, as well as the authorized federal body.
The numerical and personal composition of the working body of the audit council is approved by the authorized federal body. The number of representatives of the audit profession in the working body of the audit council should not be less than 70 percent of the total number of members of the working body of the council.
7. Information about the activities of the audit council and its working body should be open and publicly available.
8. The regulation on the audit council and the regulation on the working body of the council are approved by the authorized federal body. The regulations of the audit council and the regulations of the working body of the council are approved by the audit council.

1. In order to ensure public interests in the course of carrying out audit activities, an audit council is established under the authorized federal body.

2. The Audit Council shall perform the following functions:

1) considers issues of state policy in the field of auditing;

2) considers draft regulatory legal acts regulating audit activities and recommends them for approval by the authorized federal body;

(as amended by Federal Law No. 403-FZ of December 1, 2014)

4) has become invalid. - Federal Law No. 403-FZ dated December 1, 2014;

6) consider appeals and petitions of self-regulatory organizations of auditors in the field of auditing and submit relevant proposals for consideration by the authorized federal body;

7) performs, in accordance with this Federal Law and the regulation on the audit council, other functions necessary to maintain a high professional level of audit activities in the public interest.

4. The composition of the audit council is approved by the head of the authorized federal body.

5. The composition of the audit council includes:

2) two representatives of the authorized federal body;

3) one representative each from the federal "body" of executive power, which carries out the functions of developing state policy and legal regulation in the field of business development, and from the Central Bank of the Russian Federation;

6. Members of the audit council cannot be members of the working body of the council, with the exception of representatives of the authorized federal body.

7. The chairman of the audit council is elected at the first meeting of the council from representatives of users of accounting (financial) statements that are members of the council.

8. The secretary of the audit council is a representative of the authorized federal body from among the members of the council.

10. Decisions of the audit council are made by a simple majority vote of the council members participating in its meeting.

11. In order to prepare decisions of the audit council, its working body is created.

12. The composition of the working body of the audit council and its number are approved by the authorized federal body.

16. Information about the activities of the audit council and its working body should be open and publicly available.

Procedure for the work of the audit council. Audit Board and its functions

Legal basis of audit activity

49. The requirements for membership of auditors in a self-regulatory organization of auditors are the following requirements:

48. The Audit Council performs the following functions:

47. The functions of state regulation of audit activities are:

Popular