In USA for many years now under active discussion of preparations for the training of auditors. The most intensively this topic was discussed last year as leading representatives of the Russian academic sphere began to study education project auditor, developed by the International Federation of Accountants with the possibility of practical application of this standard in the Russian audit conditions. Another impetus for the discussion was the consideration of the draft law "On amendments to the law "On audit activity", as well as the preparation Directive. Currently, there is no doubt the question of what auditors are required ongoing training for work in the hotel and that they cannot rest on our laurels" of knowledge, which were obtained by the time of certification. Even if normative and legal acts will never change, without qualification the auditors can not do, given the increasing responsibility and professional requirements as career World experience shows that changes in legislation, regulations, business practices, as well as the changing expectations of users of financial statements require constant development of the auditor. While the changes in Russia are much bigger and more rapidly as the market economy in Russia a full-fledged gaining its momentum. The main discussion of the organization of continuous professional development of auditors in Russia takes place on the initiative. We have no quarrel with the fact that the organizers the Bureau kvartiry attract the most experienced lecturers and most authoritative commentators, but in any case we must not forget that it is a "group of persons representing certain interests". When doing debate, which dominates the view of one group of stakeholders, there is a risk that the reform will take into account only the interests of this group, and that the position of other stakeholders, such as the audit organization, the users of the financial reporting, public authorities will not be clearly marked. There is a possibility of conflict of interests, interested in making such a mode of conducting training of auditors, which appears as a result of the availability of commercial interest. This document was developed with the aim review questions training from the perspective of the public interest.
The developer of this Memorandum aims to provide a complete Primary goal is to present to the readers a number of criteria which must be evaluated by the system. This document was published and proposed for discussion during the roundtable. In the latest edition of the document includes all the questions and comments that were made at the round table. Although we cannot say that necessary for the implementation of measures was achieved full understanding and consent, it is safe to say that this document was accepted by the participants of the round table, and presented for discussion were the most relevant and topical. To convince the dealer apartments for rent must be a system of accreditation of courses in professional development with the approval of a minimum number of training hours in the presence of a control system receiving the prescribed minimum hours. It should be noted that there's a large enough audience that prefers the principle of "outcome evaluation"proposed by the developers of the Memorandum. the
2. The goals of efficiently working system training. 2.1 the Reliability of financial reporting and the auditor's reports. In terms of development of the Russian economy requires reliable audit reliably financial statements, designed to facilitate the assessment of investment and credit risks in the decision making process of investors and creditors, which in turn should reduce financing costs and to contribute to a better allocation of financial resources. This is equally true of "market segment of large enterprises (for example, public-significant companies, such as listed companies and financial institutions), and "market segments of small enterprises", presented by the small and medium business. страница не найдена . Под аудитом бухгалтерской отчетности в правилах (стандартах) ауди-торской деятельности в РФ понимается независимая проверка организаций Демянска, осуществляе-мая аудиторской организацией и имеющая своим результатом выражение мнения аудиторской организации о степени достоверности бухгалтерской отчетности экономического субъекта. Правило (стандарт) аудиторской дея-тельности. На макроэкономическом уровне аудит выступает как элемент рыноч-ной инфраструктуры, необходимость функционирования которого опреде-ляется следующими обстоятельствами:
1 - бухгалтерская отчетность для квартирных бюро используется для принятия решений заин-тересованными пользователями ее, в том числе руководством, участниками и собственниками имущества экономического субъекта, реальными и потенци-альными инвесторами, работниками, заимодавцами, поставщиками и под-рядчиками, покупателями и заказчиками, органами власти и общественно-стью в целом; При этом требуют согласования:
а) характер задания на компиляцию финансовой информации, включая тот факт, что не будут проведены ни аудит, ни обзорная проверка этой финансовой информации, и что, следовательно, аудитор не будет выражать уверенность в достоверности финансовой информации и финансовой (бухгалтерской) отчетности;
б) понимание того, что компиляция финансовой информации не гарантирует выявления ошибок и недобросовестных действий, например, присвоения активов;
в) характер и объем информации, которая будет предоставлена аудитору для компиляции;
г) понимание того, что руководство лица, заключившего договор оказания сопутствующих аудиту услуг, является ответственным за точность и полноту предоставляемой аудитору информации для обеспечения точности и полноты компилированной финансовой информации;
д) принципы бухгалтерского учета, на основе которых будет осуществлена компиляция финансовой информации, и тот факт, что в отчете о выполнении компиляции финансовой информации будут раскрыты эти принципы и все известные отступления от них;
2 - текстильное предприятие или швейный цех по пошиву одежды может быть подвержена искажениям в си-лу ряда факторов, в частности применения оценочных значений и возможно-сти неоднозначной интерпретации фактов хозяйственной жизни; помимо это-го, достоверность бухгалтерской отчетности не обеспечивается автоматиче-ски ввиду возможностей пристрастности ее составителей;
The financial statements are prepared by management of the company for shareholders and creditors, which appears to be a key public financial information. Audit of financial statements intended to give credibility to the reports submitted by management. In order for this to occur, the reader must trust the professional knowledge, skills, experience and ethics of the auditor. 2.2. For the audit, the auditor must possess the appropriate knowledge. While this knowledge should not be limited to the audit scope. The auditor must also understand: -civil, commercial law and equity; - accounting; -financial reporting; business practices; the specifics of the industry, where the client operates, including the laws, rules and regulations etc.; This knowledge must be relevant. 2.3. Limitations of the certification system In some countries, certification of auditors engaged state (Russia chose this model), some of the professional audit Association, accredited by the state. In accordance with the certification requirements, among other things, requires professional experience and passing the qualification exam. No matter how well conceived and organized system certification, it suffers from two inherent problems: • It is a single point in time, thereby testing the knowledge of the applicant at the time of the exam to work with real estate and not at the time of the next audit. • By definition, using the exam you can check only a portion of the received knowledge required from the applicant for a full work as auditor. During the exam tests the breadth of knowledge of the applicant and his understanding of the subject, but the structure of the exam is not possible and not intended to be a comprehensive test of knowledge required by the auditor. the
2.4. Auditors must have the opportunity to receive additional training to meet the requirements of the audit. Auditors must acquire knowledge and skills to properly perform their duties. The following gaps need to be filled: • Understanding of changes in the scope of activities of the audit client as a result of changing regulatory and legal acts and in all areas that require specific knowledge and skills. • Deepen knowledge in specific areas, such as passing apartments for rent in Novosibirsk beyond the usual scope of knowledge that are checked during the qualification exam. • The acquisition of knowledge necessary for understanding the specifics of the business of his client (for example, knowledge of industrial features). 3. How much training is required 3.1 How to determine the necessary amount, from a perspective of "evaluation" training The auditor should obtain this volume of training that is needed to carry out their duties properly. The amount is determined on an individual basis. • The volume cannot be quantified in hours. • The amount should reflect the degree of preparedness that colleagues can rely, considering each other's experience in specific areas other words, the auditor or photographer may not know all the slightest details VAT, provided that the other auditor engaged to audit has this knowledge and you can access it if necessary. • Form of passage training will also vary depending on the needs of the auditor and the members of the audit team, working in one direction. For some auditors better suited participation in training seminars, while others are better suited for self-education. the
3.2 features of the Russian situation The existing business environment, legislation and requirements for preparation of financial statements that must be taken into account in its work the auditor in Russia, constantly changing, and changing faster than in other countries with a longer history of market relations and audit activities. The auditor, who received their qualifications 10 years ago, got it in a totally different context, radically different from today's. In addition, when using CST software for secure communication on the Internet significantly changed the Russian financial reporting standards in the preparation of the consolidated financial statements of public companies as a consequence will entail the need for auditors with the necessary skills to perform the audit of such financial statements. There is also the question about the level of examination questions and "sustainability" examination system that existed previously, which should contribute to filling this gap by improving the qualification of auditors. For many reasons the Russian auditor requires more training in comparison with his colleague working in more stable conditions.