Audit. Ethical Standards

According to Russian laws, there is a certain list of rules, norms, and restrictions that guide professional inspectors:

• honesty, integrity;
• independence, lack of personal interest;
• competence, professional approach;
• confidentiality, maintaining the secrecy of verification;
• professionalism - objectivity, education, skepticism.

The fundamental ethical principles of auditing are set out in the company's charter, as well as in the documents of associations and self-regulatory organizations. In today's business climate, it is very important to maintain high personal qualities, which guarantee customers obtaining a complete result based on real facts.

For the most part, ethical standards of conduct for auditors are determined not so much regulations, as much as the structure of the company, personal ideas about nobility and professionalism.

Audit Code: Main Terms

When ordering an audit of assets and finances, owners of enterprises, companies, firms pay attention to the basic rules of work of auditors. These are maintaining the secrecy of information, independence, professional skepticism and training of specialists. Each of the points is designed to guarantee the high quality of the research:

• Confidentiality - aims to ensure that audit results are kept from the public and government agencies, unless otherwise indicated for verification purposes. For most owners, information about the financial, property, and commodity position of the company is a secret that should be kept;
• non-partisanship is a clause that prohibits auditors from participating in an audit if they have a personal or property interest in the company being sought. the same goes for their relatives. In fact, the specialist and the customer should only be bound by a service agreement;
• skepticism and objectivity - the combination of these points is justified by the fact that the inspector must always perceive information from different angles in order to get the maximum result and guarantee the accuracy of his work;
• auditor preparedness - the specialist must have the necessary theoretical and practical skills; know Russian and international legislation; use new legislation and accounting rules.

Professional ethics of auditing at Hold-Invest-Audit

Company working for domestic market for more than ten years, guarantees compliance with all rules, ethical, and professional standards when conducting inspections at the enterprise. The operating rules are clearly stated in the company's charter and must be clarified when concluding contracts. The customer always knows that he can entrust any information to the specialists of Hold-Invest-Audit.

Introduction

The object of work is the system of ethics of auditors.

The subject of the study is the activities of the system of Codes of Ethics for professional accountants and auditors.

The purpose of the work is to study professional ethics professional accountants and auditors from Russian and foreign points of view.

Analysis of the topics of Codes of Ethics professional accountants and auditors is quite relevant and is of scientific and practical interest.

The profession of professional accountant is a socially important profession, which implies recognition and acceptance of the responsibility to act in the public interest. As applied to the professional accounting community, the public includes clients, employers, employees, professional accounting bodies, the financial community, and other persons who rely on the objectivity, independence, and integrity of professional accountants to ensure the orderly conduct of business. Therefore, the responsibilities of a professional accountant are not limited to meeting the needs of an individual client or employer. When acting in the public interest, a professional accountant is required to comply with and comply with the requirements of the Code of Ethics for Professional Accountants and Auditors.

Standards of conduct for accounting workers. The provisions of professional accounting ethics were first developed in the United States in 1987. The American Accounting Association adopted a code of ethics for accountants, which is updated from time to time. Its main provisions:

1) an accountant, before taking a position, must carefully study the work of his predecessor;

2) if the predecessor is no longer working, he should be contacted with a written request;

3) if from a preliminary examination of the files it follows that the employer is violating or may violate current legislation, the accountant must refuse the offer (work);

4) the accountant has no right to demand from the administration knowledge and understanding of what he is doing;

5) the accountant cannot himself demand a promotion;

6) the employer’s profits cannot include a share for the chief accountant, i.e. an accountant cannot receive a bonus or additional payment for financial results that he himself derived;

7) an accountant should not advise the employer how to commit and hide traces of his crime;

8) for distortion of reporting, the employer and the accountant are jointly and severally liable;

9) an accountant is obliged to regularly improve his professional qualifications, etc. It is believed that the presence of a code strengthens the status of an accountant and increases the demand from employers for his work.

Audit has become a noticeable phenomenon of modern economic life. Qualified auditors are relatively highly paid specialists. The auditor bases his activities on the trust of clients and users of financial statements in him. The organization selects and invites a qualified, objective auditor who enjoys the trust of shareholders and all other persons interested in accounting information. Row mandatory requirements and restrictions in the activities of the auditor are determined in legislative acts. They form the legal basis of the auditing profession.

The community of auditors and their organizations, united by the Audit Chamber of Russia, is called upon to improve auditing in the country, cultivate high moral qualities in auditors and consultants, and strictly monitor auditors’ compliance with not only legal, but also ethical standards of professional and human behavior.

1 Origins of professional ethics

To find out the origin of professional ethics is to trace the relationship of moral requirements with the division of social labor and the emergence of the profession. Aristotle, then Comte, and Durkheim paid attention to these questions many years ago. They talked about the relationship between the division of social labor and the moral principles of society. For the first time, K. Marx and F. Engels gave a materialist basis for these problems.

The emergence of the first professional and ethical codes dates back to the period of the craft division of labor in the conditions of the formation of medieval guilds in the 11th-12th centuries. It was then that for the first time they noted the presence in shop regulations of a number of moral requirements in relation to the profession, the nature of work, and partners in labor.

However, a number of professions that are of vital importance for all members of society arose in ancient times, and therefore, such professional and ethical codes as the “Hippocratic Oath” and the moral principles of the priests who performed judicial functions are known much earlier.

The emergence of professional ethics preceded the creation of scientific ethical teachings and theories about it. Everyday experience and the need to regulate relationships between people in a particular profession led to the awareness and formulation of certain requirements of professional ethics. Professional ethics, having emerged as a manifestation of everyday moral consciousness, then developed on the basis of the generalized practice of behavior of representatives of each professional group. These generalizations were contained in both written and unwritten codes of conduct, and in the form of theoretical conclusions. Thus, this indicates a transition from ordinary consciousness to theoretical consciousness in the field of professional morality. Public opinion plays a major role in the formation and assimilation of professional ethics standards. Norms of professional morality do not immediately become generally accepted; this may be due to a struggle of opinions. The relationship between professional ethics and social consciousness also exists in the form of tradition. Different types of professional ethics have their own traditions, which indicates the existence of continuity of basic ethical standards developed by representatives of a particular profession over the centuries. Professionalism as a moral personality trait.

1.1 Professionalism as a moral personality trait

Professional ethics is a set of moral standards that determine a person’s attitude towards his professional duty.

The moral relations of people in the labor sphere are regulated by professional ethics. Society can function normally and develop only as a result of the continuous process of production of material and valuables.

Professional ethics studies:

relationship labor collectives and each specialist individually;

moral qualities, personality of a specialist that provide

the best performance of professional duty;

relationships within professional teams, and those

specific moral standards characteristic of this profession;

features of professional education.

Professionalism and attitude to work are important characteristics of a person’s moral character. They are of paramount importance in the personal characteristics of an individual, but at different stages historical development their content and assessment varied significantly. In a class society, they were determined by the social inequality of types of labor, the opposition of mental and physical labor, and the presence of privileged and unprivileged professions. The class nature of morality in the world of work is evidenced by writings written in the first third of the 2nd century BC. Christian biblical book “The Wisdom of Jesus, Son of Sirach”, in which there is a teaching on how to treat a slave: “feed, stick and burden are for the donkey; bread, punishment and work are for the slave. Keep the slave busy with work and you will have peace "Loosen his hands - and he will seek freedom." IN Ancient Greece physical work in terms of value and significance it was at the lowest level. And in feudal society, religion viewed labor as a punishment for original sin, and paradise was imagined as immortal life easily.

The situations in which people find themselves in the process of performing their professional tasks have a strong influence on the formation of professional ethics. In the process of work, certain moral relationships develop between people. They contain a number of elements inherent in all types of professional ethics.

Firstly, this is the attitude towards social work, to participants in the labor process.

Secondly, these are the moral relations that arise in the area of ​​direct contact between the interests of professional groups with each other and society.

Professional ethics is not a consequence of inequality in the degree of morality of different professional groups. It’s just that society has increased moral requirements for certain types of professional activities. Basically, these are professional areas in which the labor process itself requires coordination of the actions of all its participants. Particular attention is paid to the moral qualities of workers in that sphere that are associated with the right to manage people’s lives; here we are talking not only about the level of morality, but also, first of all, about the proper performance of their duties. professional responsibilities. The labor activity of people in these professions, more than any other, does not lend itself to preliminary regulation and does not fit within the framework of official instructions. It is inherently creative. The peculiarities of the work of these professional groups complicate moral relations and add to them new element: interaction with people - objects of activity. This is where moral responsibility becomes crucial. Society considers the moral qualities of an employee as one of the leading elements of his professional suitability. General moral norms must be specified in a person’s work activity, taking into account the specifics of his profession.

Thus, professional morality must be considered in unity with the generally accepted system of morality. Violation of work ethics is accompanied by the destruction of general moral principles, and vice versa. An employee’s irresponsible attitude towards professional duties poses a danger to others, harms society, and can ultimately lead to the degradation of the individual himself.

In modern society, an individual’s personal qualities begin with his business characteristics, attitude to work, and level of professional suitability. All this determines the exceptional relevance of the issues that make up the content of professional ethics. True professionalism is based on such moral standards as duty, honesty, demanding of oneself and one's colleagues, and responsibility for the results of one's work.

2 From the audit history

The profession of independent accountant-auditor arose in the 19th century. in European joint stock companies. This was caused by the need for an objective assessment of the joint-stock company’s reporting and obtaining reliable data on the financial position of the enterprise. This objective data could only be provided by a specialist independent of the company. It can be noted that accountants-auditors appeared in Great Britain in the middle of the 19th century, where the law on compulsory audit was passed in 1862, in France - in 1867, in the USA - in 1937.

Until the beginning of the 20th century. independent audit in the United States of America was based on the English model, which provided for detailed studies of balance sheet data. In this regard, R. Montgomery called American auditing of this early stage an “accounts audit,” noting that three-quarters of the auditor’s time was spent on calculations and compilation of books. The first official regulation on auditing in the United States was published in 1917 and focused on the “audit of balance sheets.” This ruling was prepared by the American Institute of CPAs (now the American Institute of Certified Public Accountants - AICPA).

The standardization of auditing in the United States began in 1939, when the AICPA established the Committee on Auditing Procedures and it issued a Statement of Auditing Procedures. Until 1972, this Committee issued 54 Regulations. The Committee was then renamed the Auditing Standards Executive Committee (later renamed the Auditing Standards Board). The Council summarized all the Regulations and brought them together in the form of the Regulation on the Audit Procedure, which is currently in force.

In 1880 the Institute of Chartered Accountants was founded in England and Wales. A hundred years later it already had 76 thousand members. This institute carries out a lot of methodological work, develops accounting and auditing standards, and publishes the “Accountants” magazine, which publishes a variety of materials on auditing.

In Germany, the first attempt to introduce auditing was made in 1870, when an addition to the law on joint stock companies obliged the supervisory boards of these companies to audit the main reporting forms - the balance sheet and the profit distribution report - and report the results of the audit at general meetings of shareholders.

The methodology for organizing an external audit was formulated more clearly in the regulations regarding joint-stock companies in 1931. In 1932, the Institute of Auditors was created in Germany, which existed until 1941. After the end of World War II, the Institute of Auditors was formed in Düsseldorf, which was renamed in 1954 to the Institute of Auditors of Germany. It has gained high prestige and is essentially a pan-German organization.

Currently, the Institute of Auditors includes more than 6,000 auditors and 700 audit organizations. The main condition of membership is voluntary but strict adherence to professional rules, including compliance with ethical standards.

State influence on auditing activities in Germany is determined by the fact that all auditors and audit firms must be members of the Audit Chamber of the Federal Republic of Germany.

In France there are two main organizations involved in auditing activities: the Chamber of Expert Accountants and National company account commissioners. The main difference between accountants and account commissioners is that the former are invited to conduct audits of accounting and reporting in joint-stock companies, while the latter are appointed without fail in accordance with the existing legislation on joint-stock companies. Accounts Commissioners carry out the most critical audits; The profession of an expert accountant is not so strictly regulated by government agencies.

In Italy, legal auditing activities can only be carried out in accordance with the 1992 Government Decree by persons included in a special registered register under the control of the Ministry of Justice. Only auditors who have passed exams in accounting, law, computing and computer science can enter this register. Applicants for the title of auditor can be specialists with higher economic, legal and commercial education with at least three years of practical experience.

In 1983, the Audit Administration was created in China and the first audit firms emerged, which have now achieved quite a high level development.

Auditing is becoming increasingly common in the countries of the Commonwealth of Independent States (CIS). Belarus, Kazakhstan, Russia, Uzbekistan and Ukraine have adopted laws on auditing activities. The CIS has established a process for certifying auditors and issuing licenses, both for audit firms and for auditors working as entrepreneurs.

In Russia, auditing activities and the auditor profession in their modern form appeared relatively recently in connection with economic transformations in the country. Meanwhile, as noted by a well-known specialist in the field of audit, control and revision, Prof. Yu.A. Danilevsky, attempts to create an audit institute in Russia were made in 1889, 1912 and 1928, but they all ended in failure. The fourth attempt, undertaken in the late 80s of the last century, turned out to be, as practice has shown, the most successful.

2.1 Formation and development of audit in Russia

The first stage (1987-1993) was characterized, on the one hand, by the directive nature of the creation of audit organizations (1987 - the creation of the first audit organization “Interaudit”), on the other hand, by the spontaneous nature of the emergence of auditing activities (training, disorderly issuance of the first certificates and licenses in the period 1990-1993).

The second stage (December 1993 before the adoption of the Federal Law “On Auditing” - August 2001) is the period of formation of Russian audit, during which a major role was played by the Temporary Rules for Auditing, approved by Decree of the President of the Russian Federation of December 22, 1993 No. 2263, Decree of the Government of the Russian Federation dated May 6, 1996 No. 482 “On approval regulatory documents on regulation of auditing activities" and a number of other documents.

Work was started and carried out on the certification of auditors and licensing of auditing activities, public audit associations and audit firms were created, work began on conducting mandatory audits and providing audit-related services.

For the period 1994-2001. The Central Attestation and Licensing Audit Commission (CALAC) of the Ministry of Finance of the Russian Federation issued 23,600 licenses to licensees (including 14,700 audit organizations and 8,900 individual auditors). The number of valid licenses was about 8,900, including 7,700 for general audit, 266 for audit of investment institutions, and audit of insurers. During the same period, TsALAC of the Ministry of Finance of the Russian Federation approved the issuance of almost 36,500 auditor qualification certificates. The number of valid qualification certificates was 249,001.

For the period 1996-2000. 37 auditing rules (standards) and one auditing methodology were developed and approved by the Commission on Auditing under the President of the Russian Federation, which formed the methodological basis of Russian auditing.

The third stage of audit activity in Russia began after the adoption of the Federal Law “On Auditing Activities” (dated August 7, 2001 No. 119-FZ as amended by Federal Law dated December 14, 2001 No. 164-FZ). The adoption of the Federal Law confirmed the final establishment of auditing in Russia, made it possible to adopt a number of legal acts to regulate auditing activities in Russia, and take a step towards integrating Russian auditing into the international auditing system.

2.2 Professional ethics of the auditor

Auditor ethics is a system of norms of moral behavior of an auditor, an audit organization during an audit, and the provision of services related to an audit. The concept of medical ethics has long been known, and the functions of an auditor can be compared with the functions of a doctor, only the object of the auditor’s beneficial influence is not a person, but an enterprise (organization).

In October 1996, the Presidium of the Audit Chamber of Russia approved the code

professional ethics of auditors united by the chamber. It is approved by the general

The Code of Professional Ethics for Auditors appeared for the first time in Russian history. The procedure for its use itself is unique and unusual. Auditors undertake to voluntarily and conscientiously comply with established standards of professional conduct. Therefore, they need to not only be known, but also understood. The Code specifies the following ethical standards:

Generally accepted moral norms and principles

Public Interest

Objectivity and attentiveness of the auditor

Professional competence of the auditor

Confidential customer information

Tax relations

Professional fees

Relationships between auditors

Employee relations with the audit firm

Incompatible auditor actions

Audit services in other countries

I believe it would be appropriate to comment on certain norms contained in the Code.

The Code of Ethics for Auditors summarizes the ethical standards of professional behavior of independent auditors, defines moral values ​​that the audit community affirms in its midst, ready to protect them from all possible violations and attacks. Compliance with universal and professional ethical standards is an indispensable responsibility and the highest duty of every auditor, manager and employee of an audit firm.

The Code of Ethics contains the following requirements.

Auditors are obliged to adhere to universal moral rules and ethical standards in their actions and decisions, to live and work according to their conscience; observe the rules of general morality, truthfulness and honesty in actions and decisions, independence and objectivity in judgments and conclusions, intransigence towards injustice.

Compliance with public interests.

The external auditor is obliged to act in the interests of society and all users of financial statements, and not just the customer. When protecting the client’s interests in tax, judicial and other authorities, as well as in his relationships with other legal entities and individuals, the auditor must be convinced that the protected interests arose on legal and fair grounds. As soon as the auditor becomes aware that the client’s protected interests arose in violation of the law or justice, he is obliged to refuse protection.

Auditor objectivity.

Auditors should not knowingly present facts inaccurately or biasedly.

When providing any professional services, auditors are required to objectively consider all emerging situations and real facts, and not allow personal bias, prejudice or outside pressure to affect the objectivity of their judgments.

The auditor should avoid relationships with persons who could affect the objectivity of his judgments and conclusions, or immediately terminate them, indicating the inadmissibility of pressure on the auditor in any form.

Auditor's attentiveness.

When performing professional services, utmost care should be taken. Auditors must take their responsibilities carefully and seriously, comply with approved auditing standards, adequately plan and control work, and check subordinate specialists.

Auditor independence.

Auditors are required to refuse to provide professional services if there is reasonable doubt about their independence from the client organization and its officials in every way. In the report or other document resulting from services rendered, the auditor must conscientiously declare his or her independence with respect to the client.

The main circumstances that may harm the independence of the auditor or cast doubt on his actual independence:

1) upcoming (possible) or ongoing judicial (arbitration) cases with

client organization;

2) financial participation of the auditor in the affairs of the client’s organization in any form;

3) financial and property dependence of the auditor on the client (for example,

joint participation in investments);

4) indirect financial participation (financial dependence) in the organization

the client through relatives, employees of the company, through main and subsidiary organizations, etc.;

5)family and friendly relations with directors and senior

client management personnel;

6)excessive hospitality of the client, as well as receiving goods from him and

services at prices significantly reduced relative to real market prices;

7) participation of the auditor (heads of audit firms) in any bodies

management of the client’s organization, its main and subsidiaries;

audit firms) about financial investments in organizations in which they themselves have any financial interests;

9) previous work of the auditor in the client’s organization or in the management

organizations in any positions;

10) proposals from the client to appoint an auditor to management and other positions

position in the client's organization.

Under the above circumstances, independence is considered to be impaired if they arose, continued to exist or were terminated during the period for which professional audit services are to be performed.

The main circumstances that may harm the independence of the audit firm or cast doubt on its actual independence:

1) if the audit organization participates in financial and industrial

group, in a group of credit organizations or holding company and provides professional audit services to organizations included in this financial-industrial or banking group (holding);

2) if the audit organization arose on the basis of a structural unit

a former or current ministry (committee) or with the direct or indirect participation of a former or current ministry (committee) and provides services to organizations previously or currently subordinate to this ministry (committee);

3) if the audit organization arose with direct or indirect participation

banks, insurance companies or investment institutions and provides services to organizations whose shares are owned, acquired or acquired by the above entities during the period for which the audit firm must provide services.

In cases where the auditor performs other services on behalf of the client (consulting, reporting, accounting, etc.), it is necessary to ensure that they do not violate the independence of the auditor. The independence of the auditor is ensured when:

1) auditor consultations do not develop into management services

organization;

2) there are no reasons or situations affecting the objectivity of the auditor’s judgments;

3) personnel involved in accounting and preparation

reporting, is not involved in the audit of the client’s organization;

4)responsibility for the content of accounting and reporting

is assumed by the client's organization.

Professional competence of the auditor.

Auditors are required to provide a sufficient professional level of audit services required by the client.

When accepting an obligation to provide certain professional services, the auditor must be confident in his competence in this area, have the necessary knowledge and skills to fulfill obligations conscientiously and professionally, and guarantee the client audit services based on modern techniques using all, including the latest, regulations.

The auditor is obliged to refrain from providing professional services that are beyond the scope of his competence, as well as those that do not correspond to his qualification certificate.

An audit firm can attract competent specialists to assist the auditor in solving specific tasks.

The professional competence of the auditor is based on general and special higher education, passing certification exams, confirmed by relevant diplomas and certificates, as well as experience of continuous practical work in providing professional audit services together with other specialists of this profile and professional level.

The auditor is obliged to constantly update his professional knowledge in the field of accounting, taxation, financial activities and civil law, organization and methods of auditing, legislation, Russian and international norms and standards of accounting and auditing.

To ensure the quality of professional services, the auditor must strictly follow Russian and international auditing standards.

Confidential information of clients.

The auditor is obliged to keep confidential confidential information about the affairs of clients obtained during the provision of professional services without limitation in time and regardless of the continuation or termination of direct relations with them.

The auditor should not use the client's confidential information, which became known to him in the performance of professional services, for his own benefit or for the benefit of any third party, or to the detriment of the client's interests.

Publication or other disclosure of confidential client information is not a violation of professional ethics in the following cases:

1) when this is done with the permission of the client, as well as taking into account the interests of all

parties that may be affected:

2) when it is provided for by legislative acts or decisions

judicial authorities;

3) to protect the professional interests of auditors during official

investigations or private proceedings conducted by managers or authorized representatives of clients;

4) when the client involved the auditor in actions that contradict

professional standards.

The auditor is responsible for maintaining confidential information among assistants and all firm personnel.

Tax relations.

Auditors are required to strictly comply with tax laws in all aspects: they must not knowingly conceal their income from taxation or otherwise violate tax laws for their own benefit or for the benefit of others.

When providing professional tax services, the auditor is guided by the interests of the client. At the same time, he is obliged to comply with tax laws and must not contribute to falsifications in order to evade the client from paying taxes and deceive the tax service.

The auditor is obliged to report violations of tax legislation, errors in calculations and payment of taxes identified during the mandatory audit. writing inform the client’s administration and the audit commission of the joint-stock (business) company and warn them about the possible consequences and ways to correct violations and errors.

The auditor is obliged to provide recommendations and advice in the field of taxation to the client only in writing. At the same time, he should not reassure the client that his recommendations exclude any problems with the tax authorities, and must also warn the client that responsibility for the preparation and content of tax returns and other tax reporting lies with the client himself.

Professional fees.

An auditor's professional fees are consistent with professional ethics if they are paid based on the volume and quality of services provided. It may depend on the complexity of the services provided, qualifications, experience, professional authority and degree of responsibility of the auditor.

The amount of payment for professional services of auditors should not depend on the achievement of any specific result or be determined by circumstances other than those specified above.

The auditor does not have the right to receive payment for professional services in cash in excess of generally established payment standards. The auditor is required to refrain from paying or receiving commissions for acquiring or transferring clients or transferring third party services to anyone.

The auditor is obliged to negotiate in advance with the client and establish in writing the terms and procedure for payment for his professional services. The auditor is not required to announce prices for services provided in advance.

Doubts about compliance with professional ethics are raised by the situation when one client’s fee is the entire or most the auditor's annual revenue for professional services provided.

Relationships between auditors.

Auditors are required to treat other auditors favorably and refrain from unfounded criticism of their performance and other deliberate actions that cause harm to colleagues.

The auditor must refrain from disloyal actions towards a colleague when the client replaces the auditor, and assist the newly appointed auditor in obtaining information about the client and the reasons for replacing the auditor. The newly appointed auditor is informed in writing and in compliance with the rules.

A newly invited auditor, if such an invitation was not made as a result of a competition held by the client, before agreeing to the proposal, is obliged to send a written request to the previous auditor and make sure that there are no professional reasons for refusing it.

A newly invited auditor who has not received a response from the previous auditor to his request within an acceptable time and, despite the efforts made, has no other information about the circumstances that impede his cooperation with this client, has the right to give a positive response to the proposal received.

The auditor has the right, in the interests of his client and with his consent, to invite other auditors and other specialists to provide professional services. Relations with other auditors (specialists) involved additionally must be businesslike and correct.

Auditors (specialists) additionally involved in the provision of services are required to refrain from discussing the business and professional qualities of the main auditors with client representatives and to show maximum loyalty to the colleagues who invited them.

Employee relations with the audit firm.

Certified auditors who have agreed to become employees of an audit firm are obliged to be loyal to it, contribute to the authority and further development of the firm with all their activities, and maintain business-friendly, friendly relations with managers and other employees of the firm, managers and staff of clients.

The relationship between employees and the audit firm should be based on mutual responsibility for the performance of professional duties, on dedication and open-mindedness, continuous improvement of the organization of audit services and their professional content.

A certified auditor who frequently changes audit firms or suddenly leaves one, thereby causing certain damage to the firm, violates professional ethics.

Managers (employees) of an audit firm refrain from discussing with third parties the professional and personal qualities of their former employees and colleagues, unless these former employees have caused significant damage to the profession and the legitimate interests of the firm through their actions.

At the request of the head of the audit firm in which the auditor is applying for a job, the head of the audit firm where the auditor was previously an employee may give a written recommendation indicating the professional and personal qualities of the auditor.

An auditor who, for one reason or another, leaves an audit firm is obliged to transfer to the firm in good faith and in full all the documentation and other professional information he has.

3 Professional ethics of an accountant

The Code of Ethics contains the following requirements. A professional accountant is required to adhere to the following basic principles of conduct:

a) honesty;

b) objectivity;

c) professional competence and due care;

d) confidentiality;

e) professional behavior.

Honesty

1.2. A professional accountant must act openly and honestly in all professional and business relationships. The principle of integrity also involves honest dealing and truthfulness.

1.3. A professional accountant should not deal with records, documents, communications or other information if there is reason to believe that:

a) the information contains materially false or misleading statements;

b) the information contains statements or data prepared inadvertently;

c) the information contains omissions or distortions of necessary data where they may be misleading.

1.4. A professional accountant will not be considered to have contravened clause 1.3 if he issues a report adjusted on the grounds given in this clause.

Objectivity

1.5. A professional accountant should not allow bias, conflicts of interest or others to influence the objectivity of his or her professional judgment.

1.6. A professional accountant may find himself in situations that may impair his objectivity. It is not possible to identify and describe all such situations. A professional accountant should avoid relationships that may distort or influence his or her professional judgment.

Professional competence and due care

1.7. A professional accountant must continually maintain his or her knowledge and skills at a level that ensures that clients or employers can receive qualified professional services based on the latest practice and current legislation. When providing professional services, a professional accountant must act with due diligence and in accordance with applicable technical and professional standards.

1.8. Qualified provision of professional services involves the formation of informed judgment regarding the use of professional knowledge and skills in the process of providing the service. Ensuring professional competence can be divided into two independent stages:

a) achieving the required level of professional competence;

b) maintaining professional competence at the proper level.

1.9. Maintaining professional competence requires constant awareness of relevant technical, professional and business developments. Continuous professional development develops and maintains the abilities that enable a professional accountant to work competently in a professional environment.

1.10. Diligence refers to the obligation to act in accordance with the requirements of the assignment (contract), carefully, thoroughly and in a timely manner.

1.11. A professional accountant must ensure that persons working under him or her in a professional capacity have the necessary training and supervision.

1.12. Where appropriate, a professional accountant should make clients, employers or other users of professional services aware of the limitations inherent in those services to ensure that the professional accountant's expressed opinions are not interpreted as statements of fact.

Confidentiality

1.13. A professional accountant should maintain the confidentiality of information obtained as a result of a professional or business relationship and should not disclose that information to unauthorized third parties unless the professional accountant has a legal, professional right or duty to disclose such information. Confidential information obtained as a result of a professional or business relationship should not be used by the professional accountant to obtain any advantage for him or others.

1.14. A professional accountant must maintain confidentiality even outside his or her professional environment. The professional accountant should be aware of the possibility of inadvertent disclosure of information, especially when maintaining long-term relationships with business partners or their close relatives or family members.

1.15. A professional accountant must maintain the confidentiality of information disclosed to him or her by a potential client or employer.

1.16. A professional accountant must maintain confidentiality of information within his or her organization or with employers.

1.17. A professional accountant must take all reasonable steps to ensure that those working under his supervision and those from whom he receives advice or assistance have due respect for his duty of confidentiality.

1.18. The need for confidentiality continues even after the end of the relationship between the professional accountant and the client or employer. When changing jobs or taking on a new client, a professional accountant has the right to use previous experience. However, a professional accountant should not use or disclose confidential information obtained as a result of previous professional or business relationships.

1.19. A professional accountant should or may be required to disclose confidential information in the following circumstances:

a) disclosure is permitted by law and/or authorized by the client or employer;

b) disclosure is required by law, for example:

when preparing documents or presenting evidence in any other form during legal proceedings;

when reporting facts of violation of the law that have become known to the appropriate authorities state power;

c) disclosure is a professional duty or right (unless prohibited by law):

when checking the quality of work of an organization - a member of a professional organization or the professional organization itself;

following an inquiry or investigation by a member organisation, professional body or supervisory body;

when a professional accountant protects his professional interests in the process of legal proceedings.

1.20. When deciding whether to disclose confidential information, a professional accountant should consider the following:

a) whether the interests of any party, including third parties whose interests may also be affected, would be harmed if the client or employer has permission to disclose the information;

b) whether the information is sufficiently known and reasonably substantiated. In situations where there are unsubstantiated facts, inferences, incomplete information, or unfounded conclusions, professional judgment must be used to determine in what form, if any, information should be disclosed;

c) the nature of the expected message and its addressee. In particular, the professional accountant must be confident that the persons to whom the communication is addressed are the proper recipients.

Professional conduct.

1.21. A professional accountant must comply with relevant laws and regulations and avoid any conduct that discredits or may discredit the profession or that would be perceived by a reasonable and knowledgeable third party, having all the relevant information, to have an adverse effect on the profession. good reputation professions.

1.22. A professional accountant must not bring the profession into disrepute when offering or promoting his/her candidacy and services. A professional accountant must be honest and truthful and must not:

a) make statements exaggerating the quality of services that he can provide, his qualifications and acquired experience;

b) make disparaging comments about the work of other professional accountants or make unfounded comparisons of your work with the work of other accountants.

Conclusion

Accountants and auditors of public, charitable, and non-profit organizations in their work are guided by ethical standards accepted in the independent sector as a whole.

1) dedication to the cause, desire to fulfill the mission of the organization

2) voluntariness and selflessness

3) commitment to the public good

4) respect for the value and dignity of the individual

5) tolerance and striving for social justice

6) responsibility to society

7) openness and honesty

8) frugality in relation to funds

9) compliance with laws.

Basic principles of everyday ethics:

1) Be a model of personal behavior

2) In the process of work, act in accordance with the values ​​and purpose of your profession

3) Serve your profession for the benefit of others

4) Do not participate in matters related to lies, deception, forgery

5) Strive to improve your professional knowledge and practical experience, put official duty above all else

6) Do not use professional relationships to achieve personal goals

7) Maintain the confidentiality of the information received

8) Direct efforts to prevent inhumane or discriminatory actions directed against one person or groups of people.

Professional organizations develop detailed codes of professional ethics for accountants and auditors, trying to provide for all possible nuances of their behavior.

The Code of Ethics for Accountants and Auditors summarizes the ethical standards of professional behavior, defines moral values ​​that are affirmed in their environment by the community, which is ready to protect them from all possible violations and attacks.

Compliance with universal and professional ethical standards is an indispensable responsibility and the highest duty of every accountant and auditor, manager and employee of the company.

There is a lot of talk about the ethics of professional auditors, but little is done to develop reputable, high-quality specialists. Ethical issues are encountered every day in the professional life of accountants and auditors. They need to be resolved with dignity, and for this you need to know the norms of professional behavior and prepare yourself to strictly comply with them.

List of sources used

Code of Ethics for Members of the Institute of Professional Accountants of Russia

(approved by the Decision of the Presidential Council of the IPBR, protocol No. 08/03 dated September 26, 2007)

Code of Ethics for Auditors of Russia (approved by the Audit Council

activities under the Ministry of Finance of Russia, protocol No. 56 of May 31, 2007)

The need for a code ethics behavior exists mainly for... the need for special rules of conduct - a code ethics auditors Russia. Approved by the Audit Council...

1. Etiko legal mechanisms of auditing

   Abstract >> Accounting and Auditing

   Code of professional ethics auditors The Republic of Kazakhstan is approved by the Audit Chamber. Ethics professional behavior auditors determines moral... possible violations and attacks. Code ethics auditors Code ethics auditors includes 12 basic rules...

2. Main provisions of the Code ethics professional accountants of the international federation of accountants

   Test >> Accounting and Auditing

   Codes ethics professional accountants and auditors. The purpose of the work is to study professional ethics professional accountants and auditors from... every accountant and auditor, director and employee of the company. About ethics auditors-professionals say a lot...

3. Ethics and responsibility in PR

   Code >> Communications and communications

   Attitude towards the target organization audience. Compose a message. Here..., A Beketov, F. Sarokvasha. 3.1. Questions ethics in the work of a public relations specialist... the following: the basic principle of professional ethics communications specialist...

11. Principles of professional auditing ethics.

Briefly, the ethical standards of auditing can be formulated as independence; competence; integrity; objectivity.

The Code published by the Russian College of Auditors summarizes the ethical standards of professional behavior of independent auditors, defines the moral values ​​that the audit community affirms among itself, ready to protect them from all possible violations and attacks. Compliance with universal and professional ethical standards is an indispensable responsibility and the highest duty of every auditor, manager and employee of an audit firm.

The Code of Ethics contains the following requirements:

1. Compliance with generally accepted moral norms and principles Auditors are obliged to be guided in their actions by the universal human rule: “Try not to do to others what you would not want done to you; observe the rules and norms of general morality, truthfulness and honesty in actions and decisions,

2. Compliance with public interests

The external auditor is obliged to act in the interests of society and all users of financial statements, and not just the customer.

3. Auditor's objectivity

4. Auditor's attentiveness

When performing professional services, maximum care should be taken. Auditors must take their responsibilities carefully and seriously, comply with approved auditing standards, adequately plan and control work, and check subordinate specialists.

5. Auditor independence

Auditors are required to refuse to provide professional services if there is reasonable doubt about their independence from the client's organization and its officials in all respects.

In the report or other document resulting from the professional services rendered, the auditor must consciously and without qualification declare his or her independence with respect to the client.

6. Professional competence of the auditor

Auditors are required to provide a sufficient professional level of audit services required by the client. When accepting an obligation to provide certain professional services, the auditor must be confident in his competence in this area, have the necessary knowledge and skills in order to conscientiously and professionally fulfill his obligations. The audit firm is obliged to conduct annual training for auditors

7. Confidential information of clients

The auditor should not use the client’s confidential information, which became known to him while performing professional services, for his own benefit or for the benefit of any third party, as well as to the detriment of the client’s interests.

8. Tax relations

Auditors are required to strictly comply with tax law in all aspects: they must not knowingly hide their income from taxation or otherwise violate tax law in their own interests or in the interests of others.

9. Professional fees

The fee for professional services of an auditor meets the standards of professional ethics if it is paid depending on the volume and quality of services provided. It depends on the complexity of the services provided, qualifications, experience, professional authority and the degree of responsibility of the auditor. The amount of payment for professional services of auditors does not depend on the achievement of any specific result or be determined by circumstances other than these.

12. Structure of an audit contract.

Contract for services is concluded on the basis of the Civil Code of the Russian Federation, the law on auditing activities and standard 12 “Agreement on the conditions for conducting an audit.”

The contract can be long-term (3-5 years) or one-time (for one inspection).

Subject of the agreement

Deadlines

Confidentiality of the parties

Rights and responsibilities of the parties

Conditions of work

Amount of fee and payment procedure for services

Force majeure

Procedure for consideration of disputes

A special feature of the contract for the provision of audit services is that it specifies the amount of audit risk and the level of materiality.

13. Auditor-client relationship

The process of relationship between the auditor and the client can be divided into the following stages:

Selection of scan objects

Determining the volume, labor intensity and sequence of work

Establishing business and trusting relationships with the customer

Development of an audit plan and program, conclusion of an agreement for the provision of services

Assessing the effectiveness of the accounting and internal control system

Collection of the required amount of audit evidence to express an opinion on the reliability of the statements

Maintaining audit documentation during the audit process

Preparation of a report and audit report based on the results of the audit

An economic entity can begin to search for an auditor either in the case when the law requires it to audit, or when the economic entity takes the initiative.

14. Pre-planning (pre-contractual) activities

This is the activity until the order for the audit is received. For example, if a customer unfamiliar to the auditor offers to conduct an audit of the financial statements for the year and at the same time determines the timing of the audit and the date of submission of the audit report and conclusion, then the auditor, before accepting the order, is obliged to carefully analyze whether he can provide this audit within the established time frame. service. Only in this case is the observance of the principle of good faith during the inspection guaranteed.

Auditing ethics does not allow connections between an auditor and a client who does not have an impeccable reputation. In the event that the auditor is not familiar with the customer and the owner of the organization and is not sure that they have an impeccable reputation, he should find out whether the company’s management has information about the customer, its founders, governing bodies, read the annual financial statements, and if possible, tax returns of the potential customer for the last three years.

When changing the auditor, it is recommended to ask the customer about the reasons (for example: different points of view on key issues, fees not paid, for corporate reasons, etc.). When changing the auditor, the management of the organization is obliged to provide the new auditor with copies of reports on the results of audits for at least three previous financial years prepared by the previous auditor (clause 4.12 of the Rules (standard) of auditing activities “Written information from the auditor to the management of an economic entity based on the results of the audit”). .

A necessary prerequisite for the provision of audit services is the independent and impeccable performance of the audit firm’s employees.

Guarantees and ensuring the true independence of the audit firm’s employees are a prerequisite for providing an independent audit report. It is recommended to avoid all situations that could impair actual or perceived independence.

When accepting an order, the auditor is obliged to check whether he can provide his services within the time period predetermined by the customer, i.e. check the following:

Is there a required number of qualified employees to complete the order within the time frame previously established with the customer;

Can the company, if necessary, involve other specialists in conducting the audit (internal and external capabilities).

The auditor is obliged to refuse the order offered to him if he cannot guarantee the fulfillment of all specified conditions.

The auditor draws up a working document (memorandum) on the procedures performed, confirming the implementation of these actions.

In addition, the auditor should consider additional aspects to assess the degree of risk associated with the execution of a given order:

Industry of the customer's economic activity;

Employee turnover over the past year;

The financial situation of the customer and the ability to overcome possible financial problems;

The level of qualifications of employees in the accounting, financial and electronic information processing departments, as well as the compliance of accounting systems;

Production growth rates and their prospects.

Sometimes, in order to obtain the necessary information about the customer, in particular, to determine the possible risk for the auditor when executing the proposed order, it is necessary to conduct a preliminary audit. During the preliminary check you should find out:

Legal basis of the organization, its constituent documents and their compliance with current legislation;

What is the state of the accounting and reporting system, and can it be checked?

As a rule, a new assessment of regular customers is necessary if:

1. there have been significant changes in the composition of the organization’s top management, which may affect the development and policy of the enterprise;

2. the auditor and the client have different points of view and cannot find a compromise solution;

3. there is confidence that the customer deliberately, in order to mislead the auditor, does not provide the information necessary for checking the annual financial statements;

4. there is a court decision against the customer, management or other employees as a result of violations of current legislation;

5. it is discovered that management or other employees of the customer may commit actions leading to a violation of current legislation;

6. participation in the customer’s activities by employees of the audit company or other business connections may damage objectivity and independence.

With a letter of commitment, the requirements for which are regulated by the Rule (standard) of auditing activities “Letter of commitment of an audit organization on consent to conduct an audit”, approved by the Commission on Auditing Activities under the President of the Russian Federation dated December 25, 1996, protocol No. 6, the audit firm confirms its consent in regarding the goals and scope of the audit, the form of presentation of the report, the degree of its responsibility to the client. A letter of commitment is sent to the client before the conclusion of the contract in order to avoid misunderstandings of the obligations undertaken.

In an effort to implement the large-scale task of developing and implementing coordinated and interconnected standards of professional ethics for auditors, the Audit Council under the Ministry of Finance is currently Russian Federation With the active participation of professional audit associations accredited by the Ministry of Finance of Russia, a Code of Ethical Standards for the Professional Activity of Auditors was developed and adopted by the Council on August 28, 2003.

Code of Ethics for Auditors is a detailed official list of values ​​and principles that guide Russian auditors when carrying out their professional activities.

In accordance with the terms of the code, it is necessary to recognize that the main purpose of the auditing profession is the activity of specialists at the highest professional level, ensuring high-quality execution tasks and satisfaction of public interests.

Compliance with ethical standards of professional behavior is achieved by the high responsibility of auditors. Compliance with universal and professional ethical standards is an indispensable responsibility and the highest duty of every auditor, manager and employee of an audit firm.

Principles Every Auditor Should Follow

In the Code of Ethics for Auditors provides fundamental principles that every auditor must adhere to: honesty, independence, objectivity, professional competence and due diligence, confidentiality, adherence to regulatory documents and other principles.

Under honesty not only truthfulness is understood, but also impartiality and reliability. In accordance with the principle of objectivity, all auditors should act fairly, honestly and have no conflict of interest.

In performing their functions, auditors must exercise objectivity. Objectivity means impartiality, impartiality and freedom from any influence when considering professional issues and forming conclusions and conclusions.

In compliance with the ethical requirements of objectivity, one should:

• avoid relationships that allow bias, partiality, or the influence of others to the detriment of objectivity;
• not accept or offer gifts or hospitality that can reasonably be expected to materially and improperly influence the auditors' professional judgment.

When agreeing to provide services, the auditor must be confident that he will perform the work at a high professional level. The auditor should refrain from providing services in an area where he is not competent unless he receives the assistance of appropriate specialists. Auditors must perform audit services with due care, competence and diligence. It is their responsibility to continually ensure that their knowledge and experience is updated to a level that gives both management and clients confidence in high quality professional services based on constantly updated information in the field of legislation, methodology and audit practice.

Professional competence— possession of the necessary amount of knowledge and skills that allows the auditor to provide professional services in a qualified and high-quality manner.

Auditors should not exaggerate their knowledge and experience.

Confidentiality- one of the principles of auditing, which is that auditors (audit organizations) are obliged to ensure the safety of documents received or compiled by them in the course of auditing activities, and do not have the right to transfer these documents or their copies (either in whole or in part) in any way either to third parties or to disclose information contained therein orally without the consent of the owner (manager) of the audited entity, except for cases provided for by legislative acts of the Russian Federation.

Data obtained during an audit conducted on behalf of the inquiry body, prosecutor, investigator, court and arbitration court can be made public only with the permission of the said bodies and in the form in which the mentioned bodies recognize this as possible.

The principle of confidentiality must be strictly observed, even if the disclosure or dissemination of information about the economic entity being inspected does not cause material or other damage to it.

In accordance with the terms of Article 8 of the Law of the Russian Federation “On Auditing Activities,” audit organizations and individual auditors are required to keep secret about transactions in organizations where audits were carried out or to which audit-related services were provided. Confidentiality implies a duty to protect information from disclosure and includes a requirement for an auditor who obtains information in the course of performing professional services not to use that information for personal gain or for the benefit of a third party.

The Code of Ethics for Auditors stipulates the following basic professional confidentiality requirements, which include non-disclosure of information of the following nature:

• information about facts, events and circumstances of a citizen’s private life, allowing his identity to be identified (personal data), with the exception of information that is subject to dissemination in the media in cases established by federal laws;
• information constituting the secret of investigation and legal proceedings;
• official information, access to which is limited by government authorities in accordance with federal laws and regulations (official secrets);
• information related to professional activities, access to which is limited in accordance with the Constitution of the Russian Federation and federal laws (medical, audit, notarial, attorney-client confidentiality, confidentiality of correspondence, telephone conversations, postal items, telegraphic or other messages, and so on);
• information related to commercial activities, access to which is limited in accordance with federal laws and regulations (trade secret);
• information about the essence of the invention, utility model or industrial design before the official publication of information about them.

Independence- this is a mandatory lack of interest (financial, property, related or any other) on the part of the auditor when forming his opinion in the affairs of the audited organization or dependence on third parties.

In the interests of society, all auditors and audit organizations should be independent of audited organizations and third parties.

The most effective audit is carried out by independent auditors. In the current legislation (Article 12 of the Law of the Russian Federation “On Auditing”) there are restrictions that stipulate the conditions for the independence of audits. The table below indicates the basic requirements for legal and individuals in restrictions during the audit:

Audit firm reputation

In their activities, auditors must comply with a number of prerequisites or basic principles that not only create a good reputation for the audit firm and its employees, but are also generally accepted ethical standards of behavior in this field. These principles include Integrity and Professional Conduct.

Integrity— involves the provision of professional services by the auditor with due care and attention, efficiency and proper use of their abilities. At the same time, the diligent and responsible attitude of the auditor to his work should not be taken as a guarantee of error-free auditing activities.

Professional Conduct— observance of the priority of public interests and the obligation of the auditor to maintain the high reputation of his profession, to refrain from committing acts incompatible with the provision of audit services

The professional ethics of an auditor is not limited to these few rules of conduct. The concept of professional conduct applies to all areas of the auditor's activity. Ethics and its disciplinary influence are the basis for self-regulation of their activities. Auditors must always be mindful of the interests of others. No matter how difficult their solution may be, it is necessary, taking into account the technical details, to remember the essence of the problem. The importance for accountants and auditors to recognize the very spirit of the profession as having an impact on others cannot be overstated.

Code of Professional Ethics for Auditors establishes standards of conduct for auditors, defines the fundamental principles that must be observed by him in the performance of his professional functions.

To develop professional ethics, the provisions of general ethics are used. Ethics is a branch of philosophy that deals with the systematic study of the problem of human choice, the concepts of good and bad by which a person is guided, and the meaning that ultimately has. The need to regulate the ethical behavior of professional groups arose in connection with the responsibility of its representatives to society.

Auditors have a responsibility to the public, including everyone who relies on them for objectivity, integrity, and independence to help maintain the smooth functioning of business.

Professional ethics includes set of standards, which are of a framework nature, but even if they are present, the problem of choice in a particular case remains with the professional:

• imperative- built on strict rules that must be followed, disadvantage - only compliance with the rules is considered, and not the consequences of actions;
• utilitarian— the consequences of actions are studied, rather than compliance with the rules (i.e., exceptions to the rules are allowed), the disadvantage is that this approach gives positive effect, if everyone else follows the norm, if not, then the exception to the rule becomes the rule for everyone and the norms of behavior are not respected;
• generalization- a reasonable combination of imperative and utilitarian approaches, involves solving the problem of choice by answering the question: “What would happen if everyone acted the same way in the same circumstances?” If the results of an action are undesirable, then the action is unethical and should not be performed.

Highlight international, national and domestic codes of professional ethics for auditors.

International Code professional ethics adopted by the IFAC. It contains standards both generally for all professional accountants and separately for independent professional accountants (auditors).

Code of Professional Ethics for Auditors of Russia as a national one, it was approved by the Council on Auditing Activities under the Ministry of Finance of Russia on August 28, 2003, by Protocol No. 16 and agreed upon with the Coordination Council of Russian Professional Associations of Auditors and Accountants. It was prepared taking into account the requirements of the legislation of the Russian Federation based on the recommendations of the IFAC Code of Ethics with maximum preservation of its conceptual approaches and sections. This code establishes the rules of conduct for auditors in Russia and defines the basic principles that they must observe when carrying out their professional activities. In Russia, accredited professional audit associations have been required since 2001 to establish requirements for professional ethics and carry out systematic monitoring of their compliance. The code of ethics in force in a professional association belongs to the group of internal codes. In accordance with the rules of continuity, its norms should not contradict the national code and contain requirements lower than the national one.

Some Russian audit associations, before the entry into force of the Federal Law of August 7, 2001 No. 119-FZ “On Auditing Activities,” themselves developed and adopted an internal code of professional ethics for auditors. In particular, such a code was approved in December 1996 by the Audit Chamber of Russia. It summarized the ethical standards of professional conduct of independent auditors united by the Audit Chamber of Russia, based on the international ethical standards of the IFAC.

The presence of codes of ethics at different levels can lead to certain contradictions. The international code regarding this issue provides the following: if any provision of the national code of ethics contradicts the provision of the international code of ethics, then the national requirement must be met. When providing services in another country, you should be guided by the following: ethical code, which defines more stringent (strict) requirements.

Failure to comply with the code of ethics is determined by a professional audit association.

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Features of auditor ethics

Features of auditor ethics are determined by the nature and content of audit activity, its very essence. In the Russian Federation, financial control is carried out in the form of state financial control and auditing activities. State financial control is carried out both on the scale of the Russian Federation and in the constituent entities of Russia. Moreover, at the level local government municipal financial control is carried out. Auditing activity (audit) in Russia is a business activity for independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs(audited entities).

An auditor differs from an auditor in its essence, in its approach to document verification, in its relationship with the client, in its conclusions drawn from the results of the audit, etc. In a word, audit is much broader than such concepts as audit and control. It provides not only a verification of the validity financial indicators, but also, no less important, the development of proposals for optimizing business activities in order to rationalize costs and increase profits. Auditing activities, in addition to inspections, involve the provision of various types of services: accounting and restoration, consultations on accounting, taxation, training, etc.

A well-known American specialist in the field of theory and practice of auditing, prof. J. Robertson emphasizes that auditing is an activity aimed at reducing business risk. In his opinion, audit helps reduce information risk for users to an acceptable level financial reports. You can roughly calculate (predict) this risk and determine the probability of favorable events. In the same time business risk the company (firm, organization) does not have a direct influence on the auditors.

An audit also differs from forensic accounting. The difference is that an audit is an independent check, while a forensic accounting examination is carried out by decision of the judicial authorities. The specificity of forensic accounting is manifested in its procedural and legal form, which ensures obtaining a source of evidence in the application of expert knowledge in the field of accounting during a judicial investigation of completed business transactions. An audit exists regardless of the presence or absence of a criminal or civil process, while a forensic accounting examination cannot exist outside of a criminal or arbitration case, since it represents a procedural and legal form (the legal side of this type of examination). This difference leaves an imprint on the nature of the relationship between the rules of law and professional ethics in the activities of the auditor, and places particularly high moral demands on this activity.

The auditor may be involved as an expert accountant when conducting a forensic accounting examination. The expert, as an independent procedural figure, as a qualified specialist in the field of accounting and control, independently determines research methods, since he is responsible for the validity of his conclusions. The Criminal Code of the Russian Federation does not provide any restrictions for specialist auditors in the performance of their professional duties. Criminal Code- a systematized legislative act that determines which socially dangerous acts are criminal and establishes penalties for their commission.

The goals and objectives of auditing activities are very multifaceted. General classification audit activity can be presented in Fig. 1.

Based on the above classification, it is advisable to consider the goals and objectives of auditing activities, as well as the rights, obligations, ethics and responsibilities of auditing activities. The advantage in this regard belongs to external audit. Its purpose and main objectives are defined in the Federal Law “On Auditing and Russian rules(standards) for auditing activities.” The main goal of an external audit is to provide objective, real and accurate information about the audited object.

Rice. 1. General classification of auditing activities

Achievement main goal are facilitated by the current requirements for auditing activities. First of all, this is independence and objectivity when conducting audits, as well as confidentiality, professionalism, competence and integrity of the auditor. He uses methods of statistics and economic analysis, and applies new information technologies. The auditor must be able to make competent decisions and give rational recommendations based on audit data. The auditor's goodwill and loyalty towards clients, responsibility for the consequences of recommendations and conclusions are a prerequisite for his activities. Always and everywhere he is obliged to take care of the growth of the authority of the auditing profession. All these requirements determine the characteristics and standards of behavior of the auditor.

Auditor independence– requirement that the auditor is not an employee government agency and is not subordinate to the control and audit body. He strictly complies with the standards of a professional audit association (association), without having any property claims or other personal interests against the audited enterprises. His objectivity is also ensured by high professional training, extensive practical experience, and deep knowledge of the latest methodological and other specialized literature.

Audit Confidentiality– a requirement according to which the auditor cannot and should not provide anyone with any information about the economic activities of the object he is auditing. If he divulges the secrets of his clients, he causes himself moral damage and is liable under the law, and if this is provided for in the contract, then material sanctions are also applied to him.

The auditor is obliged to have the necessary professional qualifications, take care of maintaining them at the proper level, and strictly comply with the requirements of regulatory documents. Professionalism and ethical requirements do not allow him to provide services in those areas of the economy in which he does not have sufficient professional knowledge.

Application of statistical methods and economic analysis allows you to organize an analysis of the inspections carried out at a high scientific level, to obtain more objective and reliable data for decision-making. The same can be said about new information technologies. There is a widespread use of computer technology to organize audit activities during inspections, when analyzing reports, as well as for maintaining and restoring records.

Based on the results of the audit, the auditor can draw the necessary rational conclusions that will help the client in organizing work, maintaining accounting records, and analyzing business activities.

Auditor's Responsibility – requirement that the auditor is responsible for his or her opinion on the financial statements of the entity being audited, including ethical responsibility. Responsibility for the condition and content of such reports lies with the management of the audited enterprise.

Since auditing is a business activity aimed at making a profit, auditors must use such verification methods that would minimize the time required to conduct an audit without compromising quality.

External audit is carried out on a contractual basis by audit firms in order to objectively assess the state of affairs in the field of accounting and financial statements economic subject. Enterprises, financial institutions, insurance companies, investment funds, unitary enterprises, exchanges, extra-budgetary funds, etc.

Internal audit is an independent activity that examines and evaluates the work of a company for the benefit of its managers. Target internal audit– help employees of the organization effectively perform their functions. This work is carried out by auditors working directly in the company. IN small organizations There may be no full-time auditors. In this case, the internal audit can be entrusted to an audit commission or an audit firm on a contractual basis.

An audit can be proactive (voluntary), when it is carried out by decision of the management of the enterprise or its founders, or mandatory, if its conduct is determined by a direct instruction in federal law or a resolution of the Government of the Russian Federation.

The main goal of a proactive audit is to identify shortcomings in accounting, reporting, and taxation; carry out analysis financial condition business entity and help it in organizing accounting and reporting. It is usually carried out by decision of the management of an economic entity. The goals of a proactive audit can be very different: monitoring the state of accounting as a whole or its individual sections; study of financial statements; organization of office work accounting; assessment of used accounting automation tools and methods; assessment of the status of tax calculations, etc.

There are several reasons for conducting a proactive audit. Thus, many enterprises, especially ex-state ones, which were previously subject to careful internal departmental control, having passed into last years privatization and corporatization procedure and turning into joint stock companies, lost their usual control from special bodies. An important reason is the turnover of accounting personnel, generated by many circumstances. Among them are insufficiently high pay, reluctance of management to new economic structures accept the chief accountant as one of the main controllers of the legality of business transactions, etc. Added to this is the low qualification of accounting personnel at some enterprises, especially at newly formed ones. It is no coincidence that managers of enterprises and organizations faced with such problems themselves turn to audit firms with requests for help. All this gives rise to a whole range of moral and ethical problems for the auditor.

Russian Code of Auditors– a legislative act containing general ethical standards of professional behavior of independent auditors, defining the moral values ​​of the audit community. Compliance with universal and professional ethical standards is an indispensable responsibility and the highest duty of every auditor, manager and employee of an audit firm. This is guaranteed by the high moral qualities and professional responsibility of auditors, the objective need to maintain respect and trust in the audit profession in public opinion.

Violators of ethical standards of professional behavior show disrespect for the entire audit community and cause moral and material damage to it. The community of auditors as a whole and each auditor individually condemn the unethical behavior of individual auditors and demand their punishment, including exclusion from their environment, deprivation of a qualification certificate and a license to conduct auditing activities. Each auditor who is criticized by his colleagues regarding violations of ethical professional conduct has the right to an objective public investigation of deviations from the norms provided for by the Code. At the request of a particular violator, the investigation can be conducted confidentially.