General audit

Evaluation of business and tax accounting and financial reporting of your company and expression of the opinion on reliability of accounting and reporting of your company and compliance of bookkeeping procedure to applicable law.

We carry out audit under internal standards of our company elaborated on the basis of Russian and international audit standards.

While carrying out audit we will follow:

• Federal law No. 307-FZ dd. 30 December 2008 On Audit activity;
• Federal regulations (standards) of audit activity approved by the Government Decree of the Russian Federation No. 696 dd. 23 September 2002 (with subsequent amendments and additions) as well as by the Order of the Russian Ministry of Finance No.46n dd.20 May 2010;
• Internal standards, methods and procedures, instructions on audit.

In our company Methodological council on audit operates to provide the high quality services, generalize our experience of work with clients and apply the best practices of audit in proper time.

The Work under audit contracts concluded with enterprises starts from development and obtaining client's approval for audit plan and program.

The plan of audit intended for audited entity's activity spheres that can exert a significant influence on financial statements and risks of the Company. The plan of audit determines an assumed optimal scope and procedure of audit.

The program of audit determines the nature, time frames and scale of planned audit activities required to perform the general plan of audit. The audit program is the guide for the auditor carrying out the audit, and also the way of control and check-up of due performance of work.

The price of audit contract is determined separately for each case and depends on audit types and scale of forthcoming works under contract.

The most optimal form of collaboration with the auditor is an annual audit support including interim audit (usually, audit of statements for half-year or 9 months), audit of annual financial statements and regular consulting in business and tax accounting.

Our basic audit services are as follows:

• Audit of financial statements prepared under Russian Accounting Standards (RAS);
• Audit, inspection, agreed procedures with respect to individual, combined and consolidated statements under IFRS;
• Consulting services in accounting;
• Tax audit;
• Audit of financial statements for the projects financed by International Financial Institutions (European Bank for Reconstruction and Development and etc.);
• Audit according to the special task, Due Diligence, performing an audit as part of taking an inventory of assets of enterprise.

OOO FinExpertiza ensures confidentiality of all information received and conclusions drawn as well as independence and objectivity while carrying out an audit and providing other services.

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