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Mandatory audit of the organization. Mandatory audit Mandatory audit

01.05.2022

The definition of a statutory audit contains an annual, independent assessment by the auditor of the accounting, tax and other financial statements of an enterprise, company, firm or private entrepreneur, in order to reflect an independent opinion on the correctness of the reflection of all indicators in the documentation submitted for verification.

The work is regulated by the regulatory legal acts in force on the territory of the Russian Federation.

Simply put, mandatory audit- this is the suppression of actions on the market of unscrupulous enterprises and individual entrepreneurs, that is, it is focused on protecting society and its interests as a whole.

Both large companies and small enterprises operating in the Russian market are subject to audit.

Mandatory audit is carried out in organizations annually for several reasons:

The company has in its turnover the funds of a very large circle of people.
A very large number of employees have access to the company's finances and it is not always possible to track one or another movement of funds within the company.
Not every company specialist can give a correct assessment of development, analyze its development, interpret legislation, etc. This is mainly due to the low qualification of an employee, or lack of proper experience when working with financial documentation.
Companies generally bring a lot of revenue to their owners, from which you need to properly pay taxes to the state. From this point of view, the auditor checks the enterprise as a potential taxpayer.

The auditors' conclusions can be used in the analysis of a particular company, for example, before directing investments in its development, or when buying shares or bonds of a particular company, before declaring it bankrupt, reorganizing, and before other important actions.

This conclusion can be used by the campaign itself in order to predict further development and plan profits, or resist losses. Such a conclusion, in its essence, shows the real state of affairs of the company.

Mandatory audit is a full-fledged verification of documentation in several areas: primary documents, accounting registers, tax returns and other documents, financial operations of the company.

The difference between an initiative audit and a mandatory audit

Allocate another type of audit - proactive. It is held if the shareholders or the management of the company have decided to conduct it on their own. Basically, it is carried out before making important decisions that affect the further development of the enterprise. This type of audit can be carried out at any time of the year several times at the request of management, while a mandatory audit is carried out no more than once a year.

When to check

Mandatory audit is carried out in the following cases:

if the enterprise is joint stock, regardless of type;
if the company's shares are traded on professional markets;
various credit organizations, professional participants in the securities markets, non-state pension funds, joint-stock investment funds and others;
if the company's revenue from the sale is 400 million rubles or more for the previous reporting year or the amount of assets is 60 million rubles or more as of the end of the previous reporting year.
if the organization discloses the results of its activities in the media;
if the authorized capital of the company consists of more than 25% of shares or bonds owned by the state.
in other cases established by federal laws of the Russian Federation.

The inspector can either leave a positive opinion or draw up a modified opinion. To obtain a positive opinion, as practice shows, it is necessary to eliminate all the auditor's comments during the audit (if these comments are insignificant and the auditor meets you halfway).

The conclusion is signed by two parties: the auditor and the manager. It is extremely important to have a seal on the signatures. With his signature, the head confirms the fact that he agrees with the results of the company's activities described by the auditor. The auditor attaches reports to the conclusion. Such a conclusion is drawn up in two copies: one remains with the inspector, the other - with the head of the object being checked.

Who has the right to conduct

Only those persons who have the appropriate certificate can carry out this procedure. In our country, there is a register of auditors and audit firms. Auditors are selected on the basis of a competition, in accordance with all laws and requirements established by the Government of the Russian Federation.

To be in demand in the market as an inspector, you must have a high rating of your audit activity. In this regard, the rules and requirements for the auditor have been developed.

The main requirements include the following:

the presence of higher education (legal or economic), received in an educational institution that has passed accreditation. Such education can also be obtained outside the Russian Federation, but the diploma must be quoted in the Russian Federation;
experience in the specialty.

Criteria for statutory audit

When conducting an audit of a company, they are given a serious responsibility for the correct reflection of the results of their work in the conclusion. For this, there are certain criteria, without which the check is considered ineffective and will contain unreliable and distorted information.

These criteria should first include the audit. The audit should be carried out in a complex, that is, the property of the audited object, accounts payable and, assets and liabilities, their subsections, stocks of material assets, all activities of the object, its branches and representative offices are analyzed.
The auditor must give an unambiguous judgment on the object being checked, that is, the information received either corresponds to reality or not.
When conducting an audit, the auditor must follow all the rules, regulations and standards of the audit, enshrined in the legislation of the Russian Federation.

Liability for audit evasion

Enterprises that evade mandatory audits may be held liable in accordance with the law by a court decision.

Basically, the court imposes penalties: from the enterprise - from 100 to 500 times the minimum wage, from the head - from 50 to 100 times the minimum wage. All amounts collected by the court are transferred to the Federal budget of the Russian Federation.

Stages

It must be said that a mandatory audit, as a rule, consists of several stages.

To begin with, the auditor or audit organization accepts all the necessary documentation, evaluates the amount of work, and then proceeds to conclude an agreement for a statutory audit in the organization. All points must be clearly stated in the contract, since in case of misunderstanding, this will be the main document for resolving disputes that have arisen between the parties. It should reflect the specific subject of the audit, the price of the audit, the deadline for execution and the provision of a ready opinion.
After the conclusion of the contract, the auditor responsible for this check begins to plan all his work. This will allow him to conduct the audit in a measured manner.
Only after that he proceeds directly to the audit of the documentation submitted by the enterprise or individual entrepreneur.
After all the documentation has been checked, the stage of compiling a report for the head of the checked object begins. As practice shows, a competent and highly qualified auditor meets the management of the audited object in terms of eliminating minor remarks during the audit and giving any advice on how to avoid such errors in the future. This will be the main point of the statutory audit.

The price for such services is not a fixed value and will depend on the qualifications of the auditor, on the amount of work performed, and on the scope of the audited object.

For a quality and correct audit, it is desirable to involve auditors who have proven themselves only on the positive side, although the cost of the services of such an auditor will be much higher.

An indispensable condition is the fact that the audit report is transferred to statistics simultaneously with the organization's annual report. Until December 31 of the year following the reporting year, the conclusion should be sent to the appropriate authorities.

Requirements for the auditing organization

It is also important that the auditor or audit organization that conducted the audit meets the necessary requirements, namely:

was licensed to perform audits;
there were no family ties with the management of the audited company;
there were no employees among the auditors directly or indirectly related to the audited company;
it is forbidden to use the services of a company that has been engaged in accounting for the inspected object for the previous three years.

Violations and fines

Modern auditors recommend conducting an audit of a company in several stages, not simultaneously, but breaking them down over the entire financial year. This is due to sharply increased fines and increased liability for false information. Such an audit will help reduce various financial and tax risks, avoid fines and sanctions, reduce the likelihood of distorted reporting, and others.

The most serious violations of the law include:

understatement of tax amounts by more than 10% due to unreliable figures in the documents;
incorrect reflection of at least one indicator in the reporting by more than 10%;
incorrect maintenance of accounting accounts other than registers;
the enterprise does not have primary documents, other reporting within the period of storage approved for such documents.

The statute of limitations for holding liable is two years from the day the offense was committed, in accordance with the Code of Administrative Offenses.

It is planned to introduce a fine for late submission of the auditor's report to the statistics. The penalty for such an offense is planned in the following amounts:

for individual entrepreneurs- from 25 thousand rubles to 40 thousand rubles;
for managers- from 50 to 100 thousand rubles;
for enterprises- from 100 to 200 thousand rubles.

As a rule, a mandatory type of audit is planned in the organization before the annual general meeting of shareholders.

In conclusion, I would like to summarize the information on a statutory audit, namely, to say that conducting such an audit requires the management to strictly follow all the recommendations and rules reflected in the legislation of the Russian Federation, from the correct choice of the auditor, ending with the correct deadline for submitting the finished audit report into statistics.

How much will it cost a company not to conduct a statutory audit? In this article, we will consider possible sanctions from the regulatory authorities of the company for the lack of an audit report. The consequences of not conducting an audit (apart from fines for the absence of an audit report) may affect the financial and economic activities of the company.

Let's analyze which regulatory authorities can fine a company for the lack of an audit report, which, in fact, means a failure to conduct a mandatory audit.

Tax fines

Responsibility that can be imputed by the tax authority for failure to present documents within the prescribed period is provided for in clause 1 of article 126 of the Tax Code of the Russian Federation.

Thus, the price of non-submission to the tax authorities of documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees is 200 rubles for each document not submitted (clause 1, article 126 of the Tax Code of the Russian Federation).

According to Art. 6 of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities” (hereinafter referred to as Law No. 307-FZ), an audit report is an official document intended for users of the accounting (financial) statements of audited entities, containing opinion of an audit organization, an individual auditor on the reliability of the accounting (financial) statements of the audited entity in the prescribed form.

From the foregoing, it follows that the audit report is not a document that serves as the basis for the calculation and payment (withholding and transfer) of taxes, fees, as well as a document confirming the correct calculation and timeliness of payment (withholding and transfer) of taxes, fees, and, therefore, the tax authority has no reason to impose a fine under paragraph 1 of Article 126 of the Tax Code of the Russian Federation for its failure to provide. This position is also shared by arbitration courts (decree of the Eleventh Arbitration Court of Appeal dated March 24, 2016 No. A55-24924 / 2015).

In addition, the audit report is no longer included in the annual accounting (financial) statements (clause 1, article 14 of the Law of December 6, 2011 No. 402-FZ “On Accounting”) submitted to the tax authorities, and therefore the tax authorities is not entitled to fine the company (letters of the Federal Tax Service of the Russian Federation for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15 / 003855, Ministry of Finance of the Russian Federation dated January 30, 2013 No. 03-02 -07/1/1724).

Important!

On April 10, 2016, amendments to Article 15.11 of the Code of Administrative Offenses came into force, which provide for penalties for gross violation of accounting and reporting rules, including for the absence of an audit report on accounting (financial) statements (if the audit accounting (financial) reporting is mandatory).

The amount of fines provided for by the updated version of Article 15.11 of the Code of Administrative Offenses is:

from 5 thousand rubles to 10 thousand rubles (for officials);

in case of repeated violation - up to 20 thousand rubles (for officials) or disqualification of an official for a period of 1 to 2 years.

At the same time, the statute of limitations for bringing to administrative responsibility is 2 years from the date of the commission of such an offense.

Who can initiate the imposition of such a fine?

Protocols on administrative offenses are authorized to draw up officials:

tax authorities (clause 5 clause 2 article 28.3 of the Code of Administrative Offenses);

executive authorities exercising the functions of control and supervision in the financial and budgetary sphere (clause 11, clause 2, article 28.3 of the Code of Administrative Offenses);

Accounts Chamber of the Russian Federation and control and accounting bodies of the subjects of the Russian Federation (clause 3, clause 5, article 28.3 of the Code of Administrative Offenses).

Fines from ROSSTAT

For failure to submit an audit report to the set of financial statements submitted to Rosstat (in the event of a mandatory audit), an organization and its official may face an administrative fine (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

from 300 to 500 rubles (for officials);
from 3 thousand to 5 thousand rubles (for legal entities).

At the same time, the imposition of a fine does not relieve the organization from the obligation to submit an audit report to the statistical authorities (clause 4, article 4.1 of the Code of Administrative Offenses of the Russian Federation).

Fines from the Bank of Russia

The most serious sanctions can be imposed by the Bank of Russia.

A public joint-stock company is obliged to disclose its annual report and annual accounting (financial) statements (Article 92 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”, hereinafter referred to as Law No. 208-FZ).

The requirements for the content of the annual report of joint-stock companies are established in the Regulation on Information Disclosure by Issuers of Equity Securities, approved. Bank of the Russian Federation dated December 30, 2014 No. 454-P (hereinafter referred to as the Regulation).

The annual accounting (financial) statements of a JSC subject to statutory audit are disclosed by publishing its text on a page on the Internet no later than three days from the date of drawing up the audit report, expressing in the prescribed form the opinion of the audit organization on its reliability (clause 71.4 of the Regulations). Recall that a mandatory audit is carried out in cases where the company has the legal form of a joint-stock company (clause 1, clause 1, article 5 of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing”).

Lack of information subject to disclosure in accordance with these Regulations, without sufficient grounds, is the basis for holding the issuer liable, as well as for imposing restrictions on the circulation of securities in accordance with the legislation of the Russian Federation (clause 2.13 of the Regulations).

Administrative responsibility for this violation is provided for in paragraph 2 of Art. 15.19 of the Code of Administrative Offenses.

So, disclosure of information is not in full (accounting statements must be disclosed together with the auditor's report), and (or) false information, and (or) misleading information entails the imposition of an administrative fine:

from 30 thousand rubles to 50 thousand rubles (for officials) or their disqualification for a period of 1 to 2 years;
from 700 thousand rubles to 1 million rubles (for legal entities).

Important!

In the presence of exceptional circumstances related to the nature of the committed administrative offense and its consequences, the amount of the minimum fine may be reduced by the court. For example, for not posting an audit report on a website in the information and telecommunications network "Internet", the court reduced the fine to 350 thousand rubles (decisions of the Arbitration Court of the North-Western District of February 10, 2016 No. A56-30455 / 2015, the Constitutional Court of the Russian Federation of February 25 .2014 No. 4-P).

One of the components of the annual financial statements in accordance with paragraph 2 of Art. 13 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" is audit report confirming the authenticity. Moreover, if the organization is subject to mandatory audit, this component of reporting also becomes mandatory.
The circle of persons subject to is established by Art. 5 of the Federal Law of December 30, 2008 N 307-FZ "On Auditing".
At the end of December last year, this article was amended due to the adoption of Federal Law No. 400-FZ of December 28, 2010. And in Art. 2 of Law N 400-FZ clarifies that it comes into force on January 1, 2011, but the provisions of the new edition of Art. 5 of Law N 307-FZ apply to relations that arise during the audit of the financial statements of organizations starting from the statements for 2010.
Simply put, the new list of persons subject to mandatory audit should be guided right now, when the audits of the 2010 financial statements are in full swing. And since this list has changed, in practice it turns out that some organizations that were not previously subject to mandatory audit will now have to urgently invite auditors, while others who may have already entered into a contract for a statutory audit may not be required to do so.

New "must"...

In addition to those organizations that were supposed to undergo a mandatory audit and earlier - as, for example, credit organizations, commodity and stock exchanges, insurance organizations and others - the following were added to the list of "obliged":
- currency exchanges;
- clearing organizations;
- management companies of a joint-stock investment fund, mutual investment fund or non-state pension fund;
- organizations that are professional participants in the securities market;
- as well as organizations that submit and (or) publish consolidated (consolidated) accounting (financial) statements (with the exception of state authorities, local self-government, state non-budgetary funds, as well as state and municipal institutions).
All these organizations must submit, among other things, an audit report as part of their annual financial statements for 2010. And if they have not yet concluded an agreement on a statutory audit, they need to choose an auditor without delay and conclude such an agreement.

...and no longer "obligated"

But there are also organizations for which audit became optional.
The fact is that in the new edition of paragraph 4 of part 1 of Art. 5 of Law N 307-FZ significantly increased limit values for the volume of sales proceeds and the balance sheet currency at which the organization becomes obliged to undergo a mandatory audit.
Recall that earlier these limits were 50 million rubles. for revenue and 20 million rubles. for the amount of balance sheet assets at the end of the year preceding the reporting one.
The new limits look like this:
- the amount of proceeds from the sale of products, the sale of goods, the performance of work, the provision of services (with the exception of state authorities, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) for the year preceding the reporting year, - over 400 million rubles;
- the amount of assets in the balance sheet as of the end of the year preceding the reporting year - more than 60 million rubles.
Pay special attention to the fact that these two limits are connected by the union "or". This means that in order to establish the mandatory audit, it is sufficient that only one of the criteria takes place. In other words, it is not at all necessary that both revenues and assets be exceeded at the same time. For example, a company may have a balance sheet at the level of 5 million rubles, but at the same time, annual revenues of 550 million rubles. - and then it will definitely be subject to mandatory audit.
Checking for compliance with the limits should be carried out on the basis of reporting data for the year preceding the reporting year. As explained in paragraph 8 of the Information Notice of the Ministry of Finance of Russia N 3 in connection with the entry into force of Federal Law N 307-FZ (published in November 2009), based on the interrelated norms of the Civil Code of the Russian Federation, the Federal Laws "On Joint Stock Companies", " On Limited Liability Companies”, “On State and Municipal Unitary Enterprises”, “On Accounting” and “On Auditing Activity”, the decision to conduct a statutory audit is made on the basis of financial indicators for the year preceding the year for which the statutory audit is to be carried out.
This means that the question of whether it is necessary to conduct a mandatory audit of the annual financial statements for 2010 must be decided based on the reporting indicators for 2009, that is, taking into account the amount of revenue reflected in line 010 of Form No. 2 for 2009, and balance sheet currency (amount of assets) as of the end of 2009 (line 300 of Form No. 1 for 2009).
Taking into account the change in limits, it turns out that, for example, an organization that, according to reporting data for 2009, had revenue of 300 million rubles. and the amount of assets of the balance of 35 million rubles, is now not required to undergo a mandatory audit and include an audit report in the financial statements for 2010.
Of course, if the contract for the audit has already been concluded, including before the adoption of Law N 400-FZ, it is not necessary to refuse to fulfill it. You can pass an audit, get an audit opinion within the time frame established by the contract and provide it to interested users as part of the reporting, as well as use the recommendations and conclusions of auditors to improve the quality of reporting and improve the accounting process in the organization.
On the other hand, especially in cases where the auditors have not yet begun the audit or if the audit has just begun, it is also possible to terminate the contract for the provision of audit services in the manner prescribed by civil law and the specific terms of the contract with an audit firm or an individual auditor. However, as a rule, when terminating the contract, you will have to pay for that part of the work of auditors that has already been completed by the time you cancel their services.

Note. Recommendations for the audit of annual financial statements
On the eve of the submission of annual reports, the Ministry of Finance of Russia issued Recommendations to audit organizations, individual auditors and auditors on auditing annual financial statements for 2010. The recommendations contained in Letter No. 07-02-18/01 dated 24.01. organizations reporting.

In connection with the entry into force of the Law of May 5, 2014 No. 99-FZ, all joint-stock companies, both public and non-public, are subject to mandatory audit. This means that companies that were registered before September 1, 2014 and have the organizational and legal form of a CJSC must also conduct a mandatory audit. Amendments to the civil legislation introduced by the Law of May 5, 2014 No. 99-FZ are effective from September 1, 2014. To a certain extent, they will affect the work of accounting.

About the cases in which a company must undergo an audit without fail, it is stated in the Federal Law of December 30, 2008 No. 307-FZ “On Auditing”. Therefore, the law is subject to mandatory audit, in particular:

open joint stock companies;
firms that received revenue in the previous year (line 2110 of the Statement of Financial Results) over 400,000,000 rubles (excluding VAT, excises and export duties);
firms whose balance sheet assets at the end of the previous year exceed 60,000,000 rubles;
banks, insurance companies and associations of insurers, exchanges.

A mandatory audit is carried out if at least one of the listed grounds is met.

All legal entities are divided into two types - corporate (corporations) and unitary (Article 65.1 of the Civil Code of the Russian Federation).

Unitary legal entities are organizations whose founders are not their participants (state and municipal unitary enterprises, religious organizations).

Corporate - these are organizations that include participants and executive bodies. These include, in particular, limited liability companies, joint-stock companies. Corporations may have two or more general directors who may act jointly or independently of each other (Clause 3, Article 65.3 of the Civil Code of the Russian Federation).

All joint-stock companies are divided into public and non-public. Public - these are those that place shares on the securities market (clause 1 of article 66.3 of the Civil Code of the Russian Federation), non-public ones do not place their shares on the securities market; LLCs are classified as non-public organizations (Clause 2, Article 66.3 of the Civil Code of the Russian Federation). The concepts of open and closed joint-stock companies are no longer in the Civil Code, and after September 1, 2014, it is no longer possible to create a CJSC or OJSC, and all existing ones are equated to JSCs. The affiliation of the company to the public should be reflected in its charter (and, accordingly, in the name) and in the Unified State Register of Legal Entities.

The organization must be created on the basis of the decision of the founder (founders) on the establishment of a legal entity. The general procedure for making such a decision is given in Article 50.1 of the Civil Code (there was no single procedure before). The decision must contain the following information: on the establishment of a legal entity, on the approval of the charter, on the procedure, amount, methods and terms for the formation of property, on the election (appointment) of its bodies. If there are two or more founders, then the decision must be taken unanimously.

On a note

The only constituent document of legal entities is the charter () (previously there could be a charter or a memorandum of association, or both documents at the same time).

Information about representative offices and branches should be contained in the constituent documents of the organization (clause 6, article 5 of the Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies”, clause 5 of article 5 of the Law of February 8, 1998 No. 14 -FZ "On Limited Liability Companies"). Now this information must be reported to the registration authorities for inclusion in the Unified State Register of Legal Entities ().

A mandatory audit of accounting (financial) statements has been introduced for all joint-stock companies (clause 5, article 67.1 of the Civil Code of the Russian Federation).

It is important that when transferring non-monetary contributions to the authorized capital of a JSC or LLC, it is required to involve an independent appraiser and have a report on the value of the contribution, regardless of its value. Participants are not entitled to evaluate non-monetary contributions more than their estimated price (clause 2, article 66.2 of the Civil Code of the Russian Federation).

Postal correspondence sent to the address of the company specified in the Unified State Register of Legal Entities is considered received by the legal entity, even if it is not located at the specified address ().

An organization that, over the past 12 months, has not submitted reporting documents stipulated by the legislation on taxes and fees, and has not carried out operations on at least one bank account (inactive), is considered to have actually ceased operations and is excluded from the Unified State Register of Legal Entities (and, as a result, is liquidated) (Clause 2, Article 64.2 of the Civil Code of the Russian Federation). For your information: Article 53.1 establishes responsibility for persons who are authorized to act on behalf of the organization and its collegiate bodies.

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An audit is a process of an independent assessment of the activities of an enterprise, an individual entrepreneur.

Its purpose is to determine the reliability of reporting (accounting and financial).

The concept of "audit" is much broader than just a control function and revision.

Auditors, in addition to verification work, perform tasks to optimize the tax and economic activities of the enterprise, focused on increasing profits and more rational use of funds.

Internal audit and its types

Audit on an ongoing basis may exist within the enterprise.

This is an internal audit, which is exclusively voluntary, that is, it is carried out at the initiative of the economic entity itself (founder, owner, director).

In turn, it is divided into mandatory and initiative audit (carried out in organizations of any form of ownership by order of the management - the owner, founders).

External auditors or audit companies are invited to conduct the audit

The main stages, tasks and objectives of the audit are formulated by the initiator of the audit and are reflected in the audit contract for the provision of services.

Most often, initiative audit is carried out:

to obtain an expert opinion on the conduct of tax and accounting at the enterprise;
if the owner (founder) doubts the competence of the chief accountant;
during the reporting period, there were changes in the legislation governing the activities of enterprises,
the audit is ordered by the bank before lending to the enterprise.

Enterprises subject to mandatory audit

In our country, the procedure

statutory audit

This legislative act prescribes a number of enterprises that are subject to mandatory audit. These include:

Companies having the organizational and legal form of OJSC;
Organizations issuing securities that are traded on stock exchanges, or carrying out actions with securities;
Banks, credit institutions;
insurance and clearing companies;
off-budget funds (except for state ones);
stock, commodity and currency exchanges;
non-state pension fund, joint-stock fund, mutual investment funds;
firms operating in the securities market professionally;
Enterprises (with the exception of state authorities, agricultural cooperatives, local governments, unitary enterprises) that have revenue from activities (sale of goods, services, performance of work) exceeding 400 million rubles, or the amount of balance sheet assets at the end of the reporting period - 60 million rubles;
Organizations publishing their reports in the media;
Other cases.

In the above organizations, a mandatory audit is carried out every year

For its implementation, qualified private auditors and audit organizations with a certificate are involved.

Criteria for statutory audit

Conducting a statutory audit

imposes certain obligations on the audit organization - the criteria for a mandatory audit.

These include:

1. When performing a mandatory audit, the audit is carried out in full:

analysis of all business activities of the organization,
all its sectors, property, liabilities,
inventories of goods and materials,
analysis of settlements with the budget and funds, founders,
assets and liabilities of the balance sheet, their interpretation,
representative enterprises, branches;

2. The auditor's conclusions must be unambiguous, and the reliability of the information provided - either confirmed or not;

3. During a mandatory audit, auditors must comply with all audit standards (rules) that determine the actions of the auditor in a particular situation.

Subjects of statutory audit in case of evasion from mandatory audit or obstruction of its conduct are subject to penalties by a court decision.

Recovery can be in the form of a fine: