Auditing standards and code of professional ethics for auditors. Functions and tasks of self-regulatory organizations of auditors

Auditing rules (standards) are regulations regulating uniform requirements for the implementation and execution of audits and related services, as well as for assessing the quality of the audit, the procedure for training auditors and assessing their qualifications.

The rules (standards) of auditing activities are divided into:

• * federal rules (standards) of auditing activities;
• * internal rules (standards) of auditing activities in force in professional audit associations;
• * rules (standards) of auditing activities of audit organizations and individual auditors.

Federal rules (standards) are mandatory for compliance by both self-regulatory organizations and individual audit organizations and individual auditors. But at the same time, auditing activities can be regulated by standards at other levels, more local.

According to Federal Law No. 315-FZ “On Self-Regulatory Organizations”, such professional associations develop and approve standards and rules for entrepreneurial or professional activity, which are understood as requirements for the implementation of entrepreneurial or professional activities that are mandatory for all members of a self-regulatory organization.

The standards and rules of a self-regulatory organization may establish additional requirements for entrepreneurial or professional activities. certain type.

In Art. 7 Federal Law No. 307-FZ “On Auditing Activities” stipulates that self-regulatory organizations have the right to set their own standards, of course, under certain conditions.

Auditing standards of a self-regulatory organization of auditors:

• 1) determine the requirements for audit procedures, additional to the requirements established by the federal auditing standards, if this is due to the specifics of the audit or the specifics of the provision of audit-related services;
• 2) cannot contradict federal auditing standards;
• 3) should not create obstacles to the implementation of audit activities by audit organizations and individual auditors;
• 4) are mandatory for audit organizations, auditors who are members of the specified self-regulatory organization of auditors.

The self-regulatory organization must also establish disciplinary measures against members of the self-regulatory organization for violating the requirements of the standards and rules of the self-regulatory organization, as well as ensure information openness of the activities of members of the self-regulatory organization that affect the rights and legitimate interests of any persons.

The standards and rules of a self-regulatory organization must comply with the rules business ethics, eliminate or reduce conflicts of interest of members of a self-regulatory organization, their employees and members of a permanent collegial management body.

Such standards and rules should establish a ban on members of a self-regulatory organization carrying out activities to the detriment of other subjects of business or professional activity, and should also establish requirements that prevent unfair competition and other actions that damage the business reputation of a member of a self-regulatory organization or the business reputation of a self-regulatory organization.

Auditing organizations and individual auditors also have the right to establish own rules(standards) of auditing activities that cannot contradict federal rules (standards) of auditing activities. At the same time, the requirements of the rules (standards) of auditing activities of audit organizations and individual auditors cannot be lower than the requirements of the federal rules (standards) of auditing activities and internal rules(standards) of auditing activities of the professional audit association of which they are members.

Thus, there is a clear hierarchy between the standards of different levels: internal standards and standards of individual auditors cannot contradict the standards of self-regulatory organizations of which they are members, and the latter, in turn, must comply with national standards.

In-house standards, as a rule, are a detailing of national and international auditing standards; they “bring” the requirements of generally accepted standards to the level of specific methods and specific instructions for specific performers carrying out the audit.

Internal auditing standards provide a unified approach to auditing in a given audit firm.

Large audit firms have special methodology departments accounting and audit, the task of which is to develop in-house methods for preliminary examination of the state of affairs of the client and the conclusion of contracts, conducting an audit in general and individual accounts and transactions of the client, preparing an audit report and its execution.

By drawing up internal standards, audit organizations and individual auditors can exercise their right to independently choose the techniques and methods of their work, with the exception of those methods that are clearly defined by the requirements of legislative and other regulatory legal acts higher in the hierarchy.

In-house standards contain methods and requirements for conducting an audit at all stages and may include the following sections. auditor individual self-regulatory audit

Defining the objectives of the agreement. Each audit must be carefully planned to ensure that it is carried out in a competent and professional manner, that a high quality service is provided to the client, that the auditors are used optimally and that commercial benefit is achieved.

Business overview. Verification begins with getting to know the client and gaining knowledge about him. The company constantly monitors changes in legislation and professional standards, as well as changes in the business that relate to clients and audit.

Grade possible risk. Using customer knowledge and a structured approach to risk identification, the risk of fraud and common errors is identified and their significance assessed.

Assessing the internal control system to develop an audit strategy. At the preliminary stage of the audit, the internal control system is assessed - first the business control system used by management, and then the accounting and control system. At this stage, only the information necessary to develop a review strategy is assessed.

Determining the audit strategy. Particular assessments of the main risks are summarized and the necessary audit procedures are determined.

Assessing the effectiveness of the control system. Provides an extensive assessment of the internal control system to develop an audit plan and a summary assessment of the control system at the end of the audit. The client is informed about the progress of the inspection.

Independent survey plan. The plan defines the nature, application and duration of the most effective independent surveys in each case.

Independent surveys. Independent surveys are being carried out as planned. Depending on the assessment of their results, appropriate adjustments are made to the plan.

Completion of the audit. A review of the financial statements is prepared and final conclusions are drawn. Most important points are discussed with the client.

Presentation of the conclusion. The conclusion is drawn up in accordance with the findings of the audit. In addition to the opinion on the financial statements, the client is presented with a report on the results of the audit. The goal is to provide a general assessment of the compliance of the internal control system with the requirements and recommendations for improving the efficiency of the accounting system.

In-house standards are individual, proprietary to each audit firm, and their content is classified information. They represent a set of internal instructions and manuals of significant volume, which are constantly adjusted for the purpose of improvement and due to changes in the environment of their application.

The use of internal audit standards allows you to:

• - comply more fully with the requirements of higher auditing standards;
• - make the technology and organization of auditing more rational, reduce the labor intensity of audit work;
• - provide additional control over the work of auditors and other specialists;
• - promote the introduction of scientific achievements and new technologies into audit practice, strengthen the public prestige of the profession;
• - provide high quality audit work and help reduce audit risk;
• - detail the professional conduct of the auditor in accordance with the ethical standards of auditing.

When developing internal auditing standards, it is necessary to be guided by the following principles:

• 1. The mutual desire of all interested parties providing and consuming audit services to reach agreement, taking into account the opinions of each party on managing the quality of audit services, cost-effectiveness, applicability, compatibility and interchangeability;
• 2. The feasibility of developing internal standards should be assessed from the point of view of their socio-economic necessity and applicability;
• 3. When developing internal auditing standards, it is necessary to ensure:
  • - compliance with the requirements external standards, legislative norms on accounting and auditing, civil, labor, etc.;
  • - complexity of standardization, interrelation of external and internal standards;
  • - optimality of the requirements included in the standards.
• 4. Standards must be periodically and timely updated to ensure their compliance with modern scientific achievements, the level of social - economic development, advanced domestic and foreign experience.
• 5. Standards must establish requirements for the basic properties of the object of standardization that can be objectively verified, including requirements that ensure safety environment, life, health, property.

Auditing standards of a self-regulatory organization of auditors:

1) determine the requirements for audit procedures, additional to the requirements established by the federal auditing standards, if this is due to the specifics of the audit or the specifics of the provision of audit-related services;

2) cannot contradict federal auditing standards;

3) should not create obstacles to the implementation of audit activities by audit organizations and individual auditors;

4) are mandatory for audit organizations, auditors who are members of the specified self-regulatory organization of auditors.

Rules (standards) for auditing activities are developed by SRO auditors, in particular: the Audit Chamber of Russia, the Institute of Professional Accountants and Auditors of Russia, etc.

· Basically, SRO auditors develop internal standards that complement the content of federal standards in terms of their specification (give necessary forms documents, tables, etc.). Such standards are intended for audit organizations and individual auditors included in the relevant SRO.
Internal standards (regulations) of audit organizations and individual auditors are documents detailing and regulating uniform requirements for organizing the work of audit organizations, performing and processing audit services. These documents generally must be accepted and approved by the audit organization to ensure effectiveness. practical work.
The application of internal standards of audit organizations contributes to:

Compliance with the requirements of external audit rules (standards);

Reducing the labor intensity of audits;

Use of auditor-assistants for auditing;

Increasing the volume of audit services performed.

The use of internal standards allows us to formulate uniform basic requirements to employees of the audit organization when conducting an audit and performing related and other audit services.
Internal (in-house) standards of audit organizations may include the following blocks:

1. the structure of the company, organizational technology, functions performed and other features of its functioning;
2. deciphering, supplementing and clarifying provisions federal standards;
3. methods of conducting audits of sections and accounts of accounting;
4. organization of other and related audit services.

The first block includes standards that define the organizational and economic aspects of the activities of an audit firm, the rights and obligations of employees, remuneration, organization of planning, the procedure for concluding contracts by type of work, etc.

The second block of internal standards complements and deciphers the provisions of federal or internal standards of SRO auditors. They can be classified into the following groups:

• auditors' liability;
• audit planning;
• study and assessment of the internal control system of an economic entity;
• obtaining audit evidence;
• use of third party work;
• the procedure for forming findings and conclusions in the audit;
• specialized internal standards.

Specialized include internal standards that reflect: specific aspects of auditing credit institutions; specific issues of auditing insurance organizations and mutual insurance companies; specific aspects of conducting audits of exchanges, off-budget funds and investment institutions; specific features conducting audits of other economic entities.

The third block of standards is devoted to methods of conducting audits of sections and accounts of accounting. Such standards include specific methods, procedures, worksheets, layouts, classifiers, and instructions. These techniques are especially useful for novice auditors and auditor assistants, helping them to insure against gross mistakes and in approximately 80% of cases take correct solution.
The fourth block of standards is developed in cases where audit firms perform other and related audit services. Such standards are drawn up on the organization of accounting, principles of accounting restoration, accounting automation, etc.

Auditing internal standards must meet the following requirements:

• feasibility - when developing standards, their practical significance, relevance and priority should be taken into account;
• continuity and consistency, i.e. ensure consistency and interrelation with other internal standards;
• completeness and detail - internal standards must comprehensively cover all issues of the problem under study and cover them in detail;
• unity of the terminological base - ensuring the unity of interpretation of terms in all standards and documents.

The development and implementation of internal standards is labor-intensive and long-term work aimed at the future. Recommendations for the creation of internal audit standards are given in the standard “Requirements for internal audit standards of audit organizations” (applied until the Government of the Russian Federation approves the federal rules (standards) of auditing activities (Resolution of the Government of the Russian Federation dated 06.02.2002 No. 80)). Internal standards are part of the organizational and administrative documentation and internal control system of an audit organization.

Introduction

A logical result of the development of relations between the state and subjects of business and professional activity was the emergence of self-regulatory organizations. The state, by abolishing licensing of certain types of activities, legislatively transfers the regulation of markets and areas of professional activity to self-regulatory organizations (SROs).

Self-regulatory organization - an organization with a management mechanism that allows it to independently plan its activities, set rules and standards entrepreneurial activity, as well as monitor compliance with legislation regulating auditing activities.

Over the past two decades Russian market auditing has developed rapidly. The professional audit community has come close to self-regulation, and this is a serious stage in the development of professional relations.

Self-regulation is recognized in world practice as one of the most effective modern mechanisms allowing regulation of professional and entrepreneurial activities. Since 2010, in Russia, licensing of audit activities has been replaced by mandatory membership in a self-regulatory organization. The need and importance of professional regulation of auditing is confirmed by the fact that professional audit associations in Russia first emerged more than 15 years ago on a voluntary basis. Their main goal there was assistance in the development and improvement of audit activities, increasing the professional potential of audit personnel.

This work reveals the functions and tasks of self-regulatory organizations at the present stage.

1. Self-regulatory organizations in the audit market - the basics of functioning and requirements for their activities

Currently in Russia there is serious job on the establishment of domestic audit. At the same time, the potential of audit activity in our country remains far from being fully realized, and the ability of audit to achieve its goals financial control- not exhausted.

For many years, the activities of audit firms and individual auditors were carried out in accordance with the Federal Law of 08/07/2001 No. 119-FZ “On Auditing Activities”. A market for audit services was formed, and the auditors themselves, through hard work, earned their name and authority. However, the experience of state regulation of auditing and auditing activities through the creation of the Federal Body for State Regulation of Auditing Activities clearly revealed its shortcomings. These should include, first of all, excessive centralization of regulation, the inability to promptly solve emerging audit problems with the rapid growth in the number of audit organizations in Russian Federation.

The following stages can be distinguished in the development of the institution of self-regulation in Russia:

the first stage lasted from the beginning of the 90s of the XX century until the adoption of the Federal Law of August 7, 2001 No. 119-FZ “On Auditing Activities”;

the second stage began with the entry into force of Law No. 119-FZ in September 2001;

The third stage involves consideration and discussion of the draft Federal Law “On Amendments to the Federal Law “On Auditing Activities”.

But from January 1, 2010, state licensing in auditing activities was abolished and mandatory membership in self-regulatory organizations (SROs) was introduced, which should regulate the work of auditors and control its quality. In accordance with the requirements of Federal Law No. 307-FZ of December 30, 2008 “On Auditing Activities”, since 2010, audit organizations and auditors that are not members of a self-regulatory organization have no right to conduct audits and provide audit-related services.

It should be noted that one of the motives that prompted the Government of the Russian Federation to adjust the Federal Law “On Auditing Activities” No. 307 is the desire, first of all, to significantly improve the quality of audit services while simultaneously reducing audit risk.

A self-regulatory organization of auditors is recognized non-profit organization, created on the basis of membership in order to provide conditions for the implementation of audit activities.

Self-regulation (SRO) in the field of auditing activities is regulated by the following regulations:

And other legal acts.

The self-regulatory organization of accountants and auditors (SRO) functions as a professional association, independent in legal and organizational terms, and at the same time accountable to stakeholders. Stakeholders include members of the SRO, management and employees of enterprises, investors, creditors, regulators and other persons who use the results of the activities of accountants and auditors in the process of making certain decisions.

These organizations represent the legitimate interests of their members in their relations with federal government bodies, government bodies of the constituent entities of the Russian Federation, and local government bodies. Their regulatory function is expressed in the development and establishment of mandatory rules of professional activity, internal rules and standards of activity and professional ethics for their members to comply with. They also monitor the activities of their members for compliance with laws and established rules, and consider complaints about their actions.

Already on October 1, 2009, the Ministry of Finance introduced State Register record of registration of the first SRO in the audit market. It became the Audit Chamber of Russia (APR). In 2012, there were five professional audit associations on the market that have the status of accredited by the Ministry of Finance:

Institute of Professional Auditors (IPAR), date of entry - 10/30/2009;

Moscow Chamber of Auditors (MoAC) - November 27, 2009;

Guild of Auditors of Regional Institutes of Professional Accountants (Guild of Auditors of IPBR) - 12/14/2009;

Russian College of Auditors (RCA) December 23, 2009;

Audit Association Commonwealth (AAS) - 12/30/2009

State control (supervision) over the activities of self-regulatory organizations (SROs) of auditors is carried out by the Ministry of Finance of the Russian Federation.

A non-profit organization acquires the status of a self-regulatory organization of auditors from the date of its inclusion in the state register of self-regulatory organizations of auditors. (The register of auditors and audit organizations is a systematic list of auditors and audit organizations).

A non-profit organization is included in the state register of self-regulatory organizations of auditors provided that it meets the following requirements:

) associations within a self-regulatory organization as its members of at least 700 individuals or at least 500 commercial organizations that comply with the requirements for membership in such an organization established by Federal Law No. 307-FZ of December 30, 2008 “On Auditing Activities”;

) the presence of approved rules for the implementation of external quality control of the work of members of a self-regulatory organization of auditors and an adopted code of professional ethics for auditors;

) ensuring the self-regulatory organization of auditors of additional property liability of each of its members to consumers of audit services and other persons through the formation of a compensation fund ( compensation funds) self-regulatory organization of auditors.

To carry out activities as a self-regulatory organization of auditors, a non-profit organization must create specialized bodies that monitor compliance by members of the self-regulatory organization of auditors with the requirements of this Federal Law, auditing standards, rules of independence of auditors and audit organizations, the code of professional ethics of auditors and consideration of cases on the application of disciplinary measures against members of the self-regulatory organization of auditors.

Representatives of the authorized federal body and the audit council have the right to attend meetings (sessions) of governing bodies and specialized bodies of the self-regulatory organization of auditors, as well as at other events held by it.

A self-regulatory organization of auditors cannot be a member of another self-regulatory organization of auditors.

If members of a self-regulatory organization of auditors are individuals and (or) organizations that are not, respectively, auditors and audit organizations, in the activities of the management bodies of such an organization the independence of auditors and audit organizations must be ensured when they perform functions directly related to auditing activities.

Members of a permanent collegial management body and specialized bodies of a self-regulatory organization of auditors can combine the performance of these functions with audit activities (with participation in audit activities).

Independent members of a permanent collegial governing body of a self-regulatory organization of auditors must constitute at least one fifth of the number of members of this body.

A mandatory audit of the annual accounting (financial) statements of a self-regulatory organization of auditors must be carried out by an audit organization that is a member of another self-regulatory organization of auditors.

The formation of a compensation fund (compensation funds) of a self-regulatory organization of auditors and the allocation of funds from such a fund (such funds) are carried out in the manner established by the Federal Law “On Self-Regulatory Organizations”.

2. Goals and objectives of the SRO activities

The goals of the activities of self-regulatory organizations of auditors (SRO auditors) are:

association of audit organizations and individual auditors to monitor their activities;

improving the quality of audit services performed;

informing professional participants in audit activities.

To achieve these goals, self-regulatory organizations (SROs) of auditors are given the following main tasks:

Monitoring compliance by members of a self-regulatory organization (SRO) of auditors with the requirements of the Federal Law, auditing standards, rules of independence of auditors and audit organizations, and the code of professional ethics for auditors.

Establishment in relation to audit organizations, individual auditors who are members of a self-regulatory organization (SRO) of auditors, additional requirements ensuring their responsibility when carrying out audit activities.

Development and installation additional measures disciplinary action on members of a self-regulatory organization (SRO) of auditors for violating the requirements of the Federal Law and auditing standards. By and large, the main task of a self-regulatory organization of auditors is to control the activities of its members.

One of the main tasks of an SRO is to regulate auditing activities. At the present stage, in order to engage in auditing activities, you need to obtain membership in one of the self-regulatory audit organizations included by the Ministry of Finance in the Register of Self-Regulatory Organizations of Auditors.

The self-regulatory system obliges auditors to perform both general rules and auditing standards, as well as those adopted by the self-regulatory organization. It is difficult to dump and provide low-quality audits, since it is necessary to pay for “entry” and “staying” in the profession, and therefore audit organizations will be forced to work at average market prices.

After the Law on Auditing Activities came into force in 2009, six SROs were added to the State Register of Self-Regulatory Organizations of Auditors.

The new mechanism for regulating auditing activities has led to a completely different picture in the audit market than it was before (Tables 1,2).

self-regulatory audit market organization

Table 1 - Number of auditors by SRO auditors

N according to the register of SROName of SRO auditorsNumber of auditors01APR687802IPAR253703MOAP536504GAIPBR537105RKA328606AAS2886

Table 2 - Number of audit organizations by SRO auditors

N according to the register of SROName of SRONumber of audit organizations01APR116102IPAR29803MOAP108704GAIPBR115405RKA76906AAS722

Of the 6.2 thousand firms that carried out auditing activities in 2009, the number of audit firms that joined the SRO as of January 1, 2011 was five thousand. The number of auditors who joined the SRO by the same period decreased to 26.3 thousand compared to 2009, when the number of certified auditors carrying out their activities was 38.8 thousand. Thus, total number active auditors and audit organizations decreased by more than a third. On the one hand, this greatly narrowed the market for audit services, but on the other hand, many unscrupulous firms were eliminated.

3. Functions of self-regulatory organizations

A self-regulatory organization performs the following main functions:

) develops and establishes conditions for membership of business or professional entities in a self-regulatory organization;

) applies disciplinary measures provided for by the Federal Law and internal documents of the self-regulatory organization in relation to its members;

) establishes arbitration courts to resolve disputes arising between members of a self-regulatory organization, as well as between them and consumers of goods (works, services) produced by members of a self-regulatory organization, other persons, in accordance with the legislation on arbitration courts;

) carries out an analysis of the activities of its members on the basis of information submitted by them to the self-regulatory organization in the form of reports in the manner established by the charter of the non-profit organization or other document approved by the decision general meeting members of a self-regulatory organization;

) represents the interests of members of a self-regulatory organization in their relations with government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, and local government bodies;

) organizes professional education, certification of employees of members of a self-regulatory organization or certification of goods (works, services) produced by members of a self-regulatory organization, unless otherwise established by federal laws;

) ensures information openness of the activities of its members, publishes information about these activities in the manner established by this Federal Law and internal documents of the self-regulatory organization;

) exercises control over the entrepreneurial or professional activities of its members in terms of their compliance with the requirements of the standards and rules of the self-regulatory organization, the conditions of membership in the self-regulatory organization;

) considers complaints against the actions of members of a self-regulatory organization and cases of violation by its members of the requirements of the standards and rules of the self-regulatory organization, conditions of membership in the self-regulatory organization.

The self-regulatory organization of auditors, along with the functions established by the Federal Law “On Self-Regulatory Organizations”, develops and approves the standards of the self-regulatory organization of auditors, adopts a code of professional ethics for auditors, develops draft federal auditing standards, participates in the development of draft standards in the field of accounting and accounting (financial) ) reporting, organizes training for auditors under advanced training programs.

A self-regulatory organization of auditors, along with the rights established by the Federal Law “On Self-Regulatory Organizations”, has the right to establish in relation to audit organizations and individual auditors who are its members, additional requirements to the requirements provided for by this Federal Law, requirements ensuring their responsibility when carrying out audit activities , develop and establish, additional to the measures provided for by this Federal Law, disciplinary measures against its members for violating the requirements of this Federal Law, auditing standards, rules of independence of auditors and audit organizations, code of professional ethics for auditors, organize professional training for persons wishing to engage in auditing activities.

A self-regulatory organization of auditors, along with fulfilling the duties established by the Federal Law “On Self-Regulatory Organizations”:

) participates in the prescribed manner in the creation, including financing, and activities of a single certification commission provided for by this Federal Law;

) informs the authorized federal body about changes in information about the self-regulatory organization of auditors for inclusion in the state register of self-regulatory organizations of auditors, as well as about any non-compliance of the self-regulatory organization of auditors with the requirements established by part 3 of this article, no later than seven working days from the day following the day occurrence of correspondingly specified changes in information or inconsistencies;

) informs the authorized federal body about the additional requirements established by the federal auditing standards, the requirements provided for by the self-regulatory organization of auditors in its standards, as well as about additional standards of professional ethics included in the code of professional ethics of auditors adopted by it, in the manner, terms and conditions form, which are determined by the authorized federal body;

) submits to the authorized federal body a report on the fulfillment by the self-regulatory organization of auditors, its member or members of the requirements of the legislation of the Russian Federation and other regulatory legal acts governing audit activities, in the manner, terms and form determined by the authorized federal body;

) confirms compliance by auditors who are members of this self-regulatory organization of auditors with training requirements for advanced training programs;

) no later than 10 working days from the day following the day of receipt of the written request, submit to the authorized federal body and the audit council, upon their requests, copies of decisions of management bodies and specialized bodies of the self-regulatory organization of auditors;

) assists representatives of the audit council in familiarizing themselves with the activities of the self-regulatory organization of auditors.

Conclusion

Self-regulation is an integral institution civil society and implies the concentration of initiative and powers to regulate and control a certain sphere of social relations in the hands of the citizens themselves.

In November 2007, Federal Law No. 315-FZ “On Self-Regulatory Organizations” was adopted in Russia. The law regulates relations arising in connection with the acquisition and termination of the status of self-regulatory organizations (SROs) uniting subjects of entrepreneurial or professional activities.

An SRO is a non-profit organization created for the purpose of self-regulation, based on membership and uniting business entities based on the unity of the industry for the production of goods (works, services) or uniting subjects of professional activity of a certain type.

SRO-auditors are entrusted with the functions of maintaining a register of audit organizations, auditors and individual auditors, improving the qualifications of auditors and monitoring their compliance with the requirement to undergo training under advanced training programs, monitoring the quality of work of audit organizations, auditors and individual auditors, and compliance with the legislation of the Russian Federation , auditing standards, rules of independence of auditors and audit organizations, Code of Professional Ethics for Auditors.

Today, the most important task for auditors is business development in new market conditions of self-regulation. It is too early to judge the effectiveness of the SRO mechanism in the domestic audit market.

Bibliography

1.On self-regulatory organizations: Federal Law of December 1, 2007 No. 315-FZ.

2.On auditing activities: Federal Law of December 30, 2008 No. 307-FZ.

.Audit. Textbook. Ed. Podolsky V.I., Doctor of Economics, Prof. - M.: Wolters Kluwer, 2010. -672 p.

.Audit. Tutorial. IN AND. Podolsky, A.A. Savin. -3rd ed. reworked and additional - M.: YURAIT, 2010. -605 p.

.Anokhova E.V. Self-regulation of auditing activities: the current stage // Audit statements. - 2011.-№12. - P. 47 - 52.

.Bychkova S.M., Itygilova E.Yu. Audit: tutorial/ ed. prof. I'M IN. Sokolova. - M.: Master, 2009. -463 p.

.Sannikova I.N. Professional self-regulatory organizations in Russia: expectations and reality // International accounting. 2011. - No. 17. - P. 8 - 14.

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Auditing standards are divided into international and national. developed by the International Federation of Accountants (IFAC). The preface to ISAs states that they should only apply to material matters, indicating that national regulations governing the audit of financial or other information in each individual country may be used. In this regard, it is advisable to develop national standards for auditing and related services to more fully take into account the peculiarities of national systems of legislation, taxation, accounting and other aspects of financial economic activity organizations.

In the preface to the International Standards on Auditing and Related Services, it is noted that IFAC member countries can apply ISAs as their national standards. To this end, the Committee on International Auditing Practices (CIAP) has prepared the text of a statement that can be the basis for determining legal force accepted standards and the possibility of their use in a particular country.

There are three options for using ISAs and national standards. The first option involves the use of only ISA. The second is the creation and use of national auditing standards. And finally, the third, so-called combined option involves both the development of national standards (for main areas) and the use of international standards (for general problems).

In the field of auditing, Russia has chosen the second option, associated with the development of a full range of national standards. In accordance with Art. 7 of the Federal Law of December 30, 2008 N 307-FZ “On Auditing Activities”, national standards are divided into two groups: federal and standards of a self-regulatory organization of auditors.

Federal rules (standards) of auditing activities determine the requirements for the procedure for carrying out auditing activities, and also regulate other issues contained in Law N 307-FZ. They are developed in accordance with ISAs and are mandatory for audit organizations, individual auditors, as well as self-regulatory organizations of auditors.

The standards of the self-regulatory organization of auditors establish requirements for audit procedures that are additional to the requirements of federal standards, if this is due to the specifics of conducting an audit or providing audit-related services. Such standards cannot contradict federal standards and should not create obstacles for audit organizations and individual auditors to carry out their professional activities. They are mandatory for audit organizations and auditors who are members of a self-regulatory association of auditors.

Auditing organizations and individual auditors have the right to develop for their needs regulations, instructions, and their own auditing standards, which cannot contradict federal auditing rules (standards). The requirements of the rules (standards) of auditing activities of audit organizations and individual auditors cannot be lower than the requirements of federal standards and internal rules (standards) of auditing activities of the self-regulatory audit association of which they are members.

Federal standards, of course, should play the leading role in organizing external audit, especially mandatory audit, in the Russian Federation. Currently, there are 34 such standards, one of which (N 15) has been canceled (more precisely, merged with Standard N 8). Thus, 33 federal auditing rules (standards) are in effect.

In terms of developing and improving federal standards for the near future, two main tasks can be formulated. The first task is to update current federal standards in connection with emerging changes in the economy, legal regulation etc. The second task is the creation of new standards (approximately 7 - 10) to obtain a full range of federal standards.

A common disadvantage current system federal standards is the lack of their internal classification into groups that would correspond to the purposes of performing audits and related services. The presence of such a classification would allow users (auditors, accountants, students) to easily navigate the purpose and use of standards. notice, that internal classification present in ISA, and was also present in 37 Russian standards first generation (see, for example, the Code of Ethics for Professional Accountants and International Auditing Standards, 2001. - M.: MTsRSBU, 2002).

Based on existing experience, it seems advisable next classification federal rules (standards) of auditing activities (see table).

Classification of current federal rules (standards) of auditing activities

Thus, we have formed 9 groups of standards.

First the group includes one standard and in addition to Federal law"On auditing activities" are discussed here the purpose and basic principles of the audit of accounting (financial) statements.

Second group includes three standards and is dedicated to auditors' liability and audit organizations.

Third the group contains 6 standards and is used in the daily work of auditors in terms of registration of procedures for planning and documenting audit activities. Within this group, it is advisable for self-regulatory audit associations to develop internal standards for their members. Such standards should contain various tables, document forms, brief instructions for planning and documentation work. They will be especially useful for novice auditors.

Fourth the group includes two standards and is devoted to issues quality of audit assignments and quality of services the audit organizations themselves.

Fifth group contains five standards dedicated to the most important aspects audit: methods of collecting audit evidence, analytical procedures, audit sampling, the use of estimated indicators in accounting, etc.

Sixth group includes three standards that address issues related to the use for conducting an audit of the expert’s work results, the work of the internal auditor and other audit organization (auditor).

Seventh the group covers 9 standards dedicated to drawing up reports and conclusions, development of the most important audit document - the conclusion on the accounting (financial) statements, the procedure for processing information based on the results of the audit (auditor's report, written information), features of the first audit of the audited entity, etc.

Eighth the group is relatively new and includes four standards, one of which is devoted to the analysis of the concept " Related audit services", and three standards contain requirements for the provision of such services, such as the implementation of agreed procedures in relation to financial reporting, compilation of financial information; review check financial statements.

Ninth The group is under development.

Comparison of the above classification with ISA will make it possible to draw up an adequate program for the preparation of new, most necessary federal rules (standards) of auditing activities for the Russian Federation.