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UDS 338
Aliyev A.K.
Master student 1 course, faculty "Economic"
Dagestan State University Russia, Makhachkala Supervisor Gadzhiyeva S.A., Associate Professor, Dagestan State University STANDARDIZATION OF AUDIT IN THE RUSSIAN FEDERATION
AND ITS PROSPECTS
Annotation: This article contains questions on the standardization of auditor's activities in the Russian Federations. The provisions of legislation, which regulate auditing activities in the Russian Federations and establish the procedure of auditing standards, have been analyzed. The problems connected with the transition from the three-level system of the audit standards in the Russian Federations to the two-level have been considered. Tendencies and perspectives of standardization of audit in the Russian Federations in connection with the transition to international standards have been identified.
Keywords: standards of auditor ' s activities, audit, standardization of audit, audit organizations, International Standards on Auditing, individual auditors,.
The Federal Law of 07.08.2001 No. 119-FL "On Auditing", which was in force until the entry into force of the present Federal Law of 30.12.2008 307-FL "On Auditing", provided for a three-level system of standards for auditing activities in Russian practice:
• federal rules (standards) of auditing activities;
• internal rules (standards) of audit activities in force in professional audit associations;
• rules (standards) of auditing activities of audit organizations and individual auditors.
Law No. 119-FL established that the federal rules on auditing are approved by the Government of the Russian Federation and are mandatory for audit organizations, individual auditors, as well as for audited entities (with the exception of the provisions for which it is indicated that they have recommendatory character).
Professional audit associations were entitled, according to Law No. 119-FL, to establish for their members internal rules (standards) of auditing activities that could not contradict the federal rules and reduce the requirements established by the latter.
Audit organizations and individual auditors in accordance with Law No. 119-FL were entitled to establish their own rules for auditing, which could not contradict the federal rules and reduce the requirements established by both federal rules and internal rules of professional auditing associations of which they were members.
From January 1, 2009. Due to the adoption of Law No. 307-FL, a number of articles of Law No. 119-FZ became invalid, including Article 9, which established a three-tier system of auditing standards in the Russian Federation.
Law No. 307-FL does not provide for such a concept as the internal rules of audit organizations and individual auditors. In the edition that was valid until December 1, 2014, Law No. 307-FL established a two-level system of standards for auditing:
• Federal standards that define the requirements for the implementation of audit activities in the Russian Federation are developed in accordance with international auditing standards and are mandatory for audit organizations, auditors, as well as self-regulating organizations of auditors and their employees;
• standards of self-regulatory organizations of auditors that define requirements for audit procedures that are additional to the requirements established by federal standards cannot contradict federal standards and are mandatory for audit organizations, auditors who are members of the respective self-regulating organization of auditors.
Such attention to intra-company standards was obviously due to the fact that after Law No. 119-FZ, which established the existence of intra-company standards, became invalid, the audit organizations could develop their internal company standards on the basis of some provisions of federal standards providing for such , for example: "Procedures necessary for conducting an audit should be determined by the auditor, taking into account federal regulations on auditing, internal regulations audit activities used in professional audit associations, of which he is a member, as well as the rules of auditor activity of the auditor "(p.5 AF (C) BP 1" Purpose and basic principles of the audit of financial statements ").
Since January 1, 2015, a number of changes have been introduced to Law No. 307-FL, including a change providing for the abolition of federal standards and the conduct of auditing activities in the Russian Federation in accordance with
International Standards on Auditing (ISA). According to the procedure stipulated by Law N »307-FL, in 2015 the Government of the Russian Federation established the procedure for recognizing the ISA on the territory of the Russian Federation, no later than two years from now on, the ISA should be recognized on the territory of the Russian Federation, and From the beginning of the next year after a year of recognition, audit activities in our country should be carried out in accordance with ISA.
The transition to a two-tier system of standards (national standards - SRO standards) was due to the obligation of membership of audit organizations in SROs and, accordingly, the obligation to fulfill the requirements of SROs enshrined in its standards with regard to the specifics of auditing by auditing organizations -members of SROs.
Thus, in our opinion, in the near future, the priority direction will be the development of an audit methodology in the Russian Federation in terms of developing standards for self-regulating organizations of auditors that detail and regulate the uniform requirements of international auditing standards.
As an example, we will consider MCA 210 "Coordination of conditions of the audit assignment", the analysis of which shows the need for detailing some of its provisions.
MCA 210 "Coordination of conditions of an audit task" defines sphere of responsibility of the auditor at coordination of conditions of performance of an auditor task with a management (representatives of the property owner) of the organization.
Among the mandatory requirements for an auditor, the ISA 210 establishes that the auditor must make sure that there are prerequisites for an audit, including obtaining management consent with the initial condition on which the audit is based (clause 6-b, cross reference to which is also contained in paragraph A10 of the ISA 200).
Thus, since, as shown above, within the framework of the requirements of ISA 210, there are various options for agreeing the terms of the audit assignment:
• the direction of the letter on the conduct of the audit, performing the functions of an audit services contract;
• the direction of the letter on the conduct of the audit as well as agreements on the provision of audit services;
• the direction of another acceptable written agreement (agreement on the provision of audit services), then to achieve unity among audit firms - | members of SROs is quite appropriate regulation of the method of harmonizing the conditions of the audio task "complementary requirements | and the recommendations of ISA 210 in the framework of the relevant standard SRO.
It seems that, taking into account the norms of the civil law of the Russian Federation and the current business turnover, it is advisable to agree on the terms of the auditor's task with the help of "another acceptable written agreement" - an agreement on the provision of audit services.
It should be noted that the Audit Council under the Ministry of Finance of Russia approved the "Approximate contract for auditing the accounting (financial) statements of an organization" (protocol 14 of September 18, 2014), which basically complies with the above requirements. But with respect to the recognition by the management of the original condition, the specified "Exemplary Agreement ..." provides for the following option: in the section, "Rights and Obligations of the Customer" of the agreement, it is indicated that during the audit, the Customer is obliged, upon the request of the Contractor, to send the Contractor a letter of consent containing with the initial condition of the audit.
Such a design, in our opinion, does not fully meet the requirements of ISA 210, which puts the conclusion of the audit agreement on the audit task depending on whether the management accepts its agreement with the initial condition. In the same version, approved by the Audit Council, the auditor first concludes an agreement and then requires the submission of a letter confirming agreement with the initial condition.
In our opinion, the statement on which an agreement should be reached can either be present in the text of the contract or be sent to the management of the organization to receive confirmation as a preliminary condition for concluding a contract.
References:
1. Zharylgasova B.T. General recommendations on the development of internal standards of auditing // Audit statements. - 2013. - № 12. - p. 18 - 23.
2. Slobodnyak I.A., Laryunina E.V. Standardization of auditing // Financial Bulletin. -2015. - № 1. - p.25-32
3. Knyazeva N.V. Internal rules of auditing // Audit statements. - 2015. - № 9. -C. 11-15.
4. Shurchkova I.B. The generalized model of a multi-level system of audit activity // Auditor - 2013. - № 3. - P.28-37.
