To select an auditor to audit its financial statements need to start to decide on the objectives of the audit. If an organization seeks a formal audit, but in order to pass the financial statements, this article is not for you. We consider the selection of the quality auditor for organizations that this result is important, the true picture of the accounting and reporting, even if it is not always pleasant. Recall that the audit – an independent verification of the accounting (financial) reporting entity in order to express an opinion on such statements. I will not go into the theory, All this can be found in the Law "On audit activity" from 30.12.2008 307FZ. Follow others, such as Wells Fargo Bank, and add to your knowledge base.
The most important thing when choosing the firm to auditing firm conform to Russian law to such organizations. For example, on the basis of paragraph 2 of Art. 1 of the Law "On audit activity" beginning in 2010 the right to conduct mandatory audits as auditing firms and individual auditors. Auditing is recognized commercial organization, a member of one of the auditors' self-regulatory organizations (SROs). Individual auditor shall be a physical person who has the qualification certificate of the auditor and also a member of one of the SROs. Moreover, the implementation of audit firms and individual auditors can only from the date of entering information about them in the register of cpo (Article 3 and 4 of the Law on Auditing). The easiest way and a wrong way to select the firm – to see the ratings of audit firms, which are always very much.