Qualification - economist

Accounting professionals are always in demand in the labor market. By choosing this specialty, you will receive good professional training in the field of financial accounting and management accounting, financial reporting, economic analysis, taxation, you will know international standards for financial reporting and auditing, and master the skills of working with modern computer accounting programs. After graduation, you will be able to work in the positions of chief accountants, financial analysts, engage in auditing, consulting activities at enterprises and organizations in all sectors of the economy.

The main task of accounting and applied informatics is to train a competent and competitive specialist. Training is carried out according to curricula developed on the basis of state educational standards of higher professional education.

The high scientific, theoretical and practical potential of the teaching staff ensures the modern quality of training specialists, which has been repeatedly confirmed by the ratings of the Ministry of Education and Science of the Russian Federation, as well as international organizations. Much attention is paid to the development of students' skills in analytical work and creative thinking. The institute has all the conditions for student research work, provides access to modern information resources, including electronic ones. In the process of training, students undergo industrial and pre-diploma practice, conduct scientific research, write term papers and theses, participate in regional, all-Russian and international scientific student conferences. All this allows graduates to quickly and successfully adapt to the changing requirements of professional activity. Those wishing to continue their studies enter the postgraduate course in the specialty "Accounting and Statistics". The results of research work are monographs, interdepartmental collections, publications of articles in scientific journals, the defense of dissertations for the degree of candidate and doctor of economic sciences.

Extracurricular life is active at the institute. Our students are engaged in student creative teams, dance, sing, participate in sports events of the university.

Now the specialty of economics and accounting is widespread and in demand. Choosing this specialty and, in the future, work in the profession, you are paving your way to a worthy future! After all, at every enterprise, accountants and economists are always required. Most of the subjects in this direction are related to numbers and calculations, therefore, choosing this specialty, it is necessary to objectively assess your mathematical potential. Accounting specialty code - 080109.65.

Specialty Economics and Accounting

Specialty economics, accounting SPE (secondary vocational education)- does not lose its relevance. This is a great start for a successful career, which can be started as early as the end of the ninth grade. An industry specialist is a more narrowly focused accountant who has taken a course in some direction. Specialty code 38.02. 01 economics and accounting, studied in colleges and technical schools.

Specialty economics and accounting (by industry)

There is often a big competition for this specialty, since the profession of an accountant is in constant demand. Economics and accounting specialty code 38.02. 01. (old code 080114). You can enter this specialty both after grade 9 and after grade 11. The term of study after the 9th grade is 4 years, after the 11th grade - 3 years.

Both economic and electronic disciplines are taught here. For example, mastering the most popular accounting software is a standards necessity. In addition, those who are going to go in this direction will have to study the basics of the theory of economics, finance and credit.

Upon completion of training in economics and accounting, the qualification of an accountant is awarded.

Therefore, the chances of getting this or that position will be greater, because you are deeply versed in a particular industry. Specialty code - 080114.51.

Major in Economics Accounting Colleges

In Russia, 142 colleges and technical schools offer training in economics and accounting, here are some of them:

  • KGBPOU "Krasnoyarsk College of Radio Electronics and Information Technologies";
  • NPOI "Izhevsk College of Economics, Management and Law of Udmurtpotrebsoyuz";
  • Cheboksary College of Economics and Technology of the Ministry of Education of Chuvashia;
  • GAPOU "Rybno-Slobodsky agrotechnical college";
  • GAOU SPO "Alekseevsky Agrarian College";
  • Rybinsk branch of the Uyarsk agricultural college;
  • BU "Nizhnevartovsk social and humanitarian college";
  • Sosnovoborsk Mechanical and Technological College;
  • OGBOU SPO "Kirensk professional-pedagogical college";
  • GPOU YAO Rybinsk Polygraphic College;
  • BU "Nyagan Technological College";
  • GBPOU "Menzelinsky Agricultural College";
  • KGBPOU "Kansk Technological College";
  • BU "Megion Polytechnic College";
  • GOU SPO "College of Mechanization and Service" Zhukov;
  • Achinsk College of Transport and Agriculture;
  • OGBPOU "Buisk College of Urban Planning and Entrepreneurship of the Kostroma Region";
  • KGBPOU "Achinsk College of Industry Technologies and Business";
  • Krasnoyarsk College of Services and Entrepreneurship;
  • Civil Agrarian and Technological College of the Ministry of Education of Chuvashia;
  • OGBPOU "Sharya Polytechnic College of the Kostroma Region";
  • GBPOU SPO YANAO, "Yamal Polar Agroeconomic College";
  • KGBPOU "Uyarsk Agricultural College";
  • OGBPOU "Kostroma Forestry College";
  • KGBPOU "Krasnoyarsk Construction College";
  • Abakan branch of the Achinsk trade and economic college;
  • SGBPOU "Gagarin Multidisciplinary College";
  • OGBPOU "Galich Agricultural College of the Kostroma Region";
  • GAPOU SO "Novouzensk agro-technological college";
  • SOGBOU SPO "Yelnensky Agricultural College";
  • GAPOU SO "Engels College of Professional Technologies", etc.

Specialty Economics and Accounting Universities of Moscow

The specialty economics and accounting is offered in some universities under the SVE (secondary vocational education) program:

  • NOU VPO "MAEP";
  • OUP VO "ATiSO";
  • MUGU;
  • CHOUVO "MU im. S.Yu. Witte ";
  • Saratov Socio-Economic Institute (branch) of the PRUE G.V. Plekhanov;
  • LEU VPO EEI;
  • "Catherine Institute";
  • EAOI, Eurasian Open Institute.

Specialty accounting, analysis and audit

Every good accountant is always good at economics and finance. This is what the specialty "Accounting, Analysis and Auditing" presupposes. A good graduate in this industry can easily make almost any economic forecast, which is extremely necessary in today's unstable economy. Specialty code accounting, analysis and audit 080109 (or specialty code).

Specialty accounting, analysis and audit - universities

Specialty 080109.65 accounting, analysis and audit can be obtained at the faculty of "Accounting and Auditing" or "Accounting and Auditing" with secondary education, in the following universities:

  • Moscow University MFYUA,
  • Institute of Humanities and Economics,
  • Kuban State University (Krasnodar),
  • South-Russian Humanitarian Institute (Rostov).
  • and etc.

Training in the specialty of accounting and auditing takes place in these and many other universities. On average, a bachelor's degree is 4 years. After passing the diploma work in the specialty of accounting, analysis and audit, the qualification of an economist is awarded. If there is a desire to go on to study further, many universities provide master's programs.

After graduating from a university with a degree in accounting, analysis and audit, the question will not arise who to work with. Accountants, economists, auditors, senior leading specialists, chief accountants, both in government agencies and in private companies, are always in demand.

As practice shows, the level of salaries of accountants of both private and state enterprises is quite high, in addition, in this area there is no limit for growth and achievement of new heights.

Specialty Accounting - Colleges

The Metropolitan Business College (Moscow) offers a wide range of professions related to economics and accounting. After graduation, a secondary specialized (economic) education is assigned.

The International Economic College, unlike other colleges, strives to graduate both Russian specialists and foreign professionals in their field. Here, the specialty is received upon completion of the 9-11th grades. Such graduates of the accounting specialty can continue to comprehend the profession, going to university or start building a career in this field.

Here you need to constantly improve, follow the latest trends in the world of economics and reach new heights. To take all kinds of advanced training courses and study new programs, all this will help in the profession.

Whichever direction you choose from the above, the main thing is to strive to achieve ever greater levels within the framework of your own profession, in this case you are guaranteed to come to success! Many graduates of Russian economic universities have already secured a decent future for themselves by doing what they love! If you also want to build a successful career, the education of an accountant is just right for this business.

Perhaps you will be interested.

Profession auditor

Accountant profession

Profession of chief accountant

Profession specialist in IFRS

Training program

General information

About the specialty

The specialty "Accounting, Analysis and Audit" was created to train economists in the field of accounting, analysis and audit. Graduates in this area will be able to work as accountants, auditors, specialists of economic departments of organizations and enterprises.

About training

Training in this specialty has a pronounced practical bias and is built from simple to complex. The curriculum of this specialty guarantees the receipt of a bachelor's degree, confirmed by a state diploma. The term of study is regulated by the student himself, based on the availability of free time, finances and other personal factors.

List of formed competencies

The graduate must have the following general cultural competencies:
  • owns a culture of thinking, is capable of generalization, analysis, perception of information, setting a goal and choosing ways to achieve it;
  • able to understand and analyze worldview, socially and personally significant philosophical problems;
  • able to understand the driving forces and laws of the historical process; events and processes of economic history; the place and role of your country in the history of mankind and in the modern world;
  • is able to analyze socially significant problems and processes occurring in society, and predict their possible development in the future;
  • knows how to use regulatory legal documents in their activities;
  • is able to logically correctly, reasonably and clearly build oral and written speech;
  • ready for cooperation with colleagues, teamwork;
  • is able to find organizational and managerial solutions and is ready to bear responsibility for them;
  • capable of self-development, improving their qualifications and skills;
  • is able to critically assess his own strengths and weaknesses, to outline the ways and choose the means of developing strengths and eliminating weaknesses;
  • realizes the social significance of his future profession, has a high motivation to carry out professional activities;
  • is able to understand the essence and significance of information in the development of a modern information society, to be aware of the dangers and threats arising in this process, to comply with the basic requirements of information security, including the protection of state secrets;
  • owns the basic methods, methods and means of obtaining, storing, processing information, has the skills to work with a computer as a means of information management, is able to work with information in global computer networks;
  • speaks one of the foreign languages ​​at a level not lower than the spoken one;
  • owns the main methods of protecting production personnel and the population from the possible consequences of accidents, catastrophes, natural disasters;
  • owns the means of independent methodologically correct use of methods of physical education and health promotion, is ready to achieve the proper level of physical fitness to ensure full-fledged social and professional activity.
The graduate must have the following professional competencies:
  • is able to collect and analyze the initial data necessary for calculating economic and socio-economic indicators characterizing the activities of economic entities;
  • is able to calculate economic and socio-economic indicators characterizing the activities of business entities on the basis of standard methods and the current regulatory framework;
  • is able to perform the calculations necessary for drawing up the economic sections of plans, justify them and present the results of work in accordance with the standards adopted in the organization;
  • able to collect, analyze and process the data necessary to solve the set economic problems;
  • is able to choose tools for processing economic data in accordance with the task at hand, analyze the results of calculations and substantiate the findings;
  • is able to build standard theoretical and econometric models based on the description of economic processes and phenomena, analyze and meaningfully interpret the results obtained;
  • is able to analyze and interpret financial, accounting and other information contained in the statements of enterprises of various forms of ownership, organizations, departments and use the information obtained to make management decisions;
  • is able to analyze and interpret the data of domestic and foreign statistics on socio-economic processes and phenomena, to identify trends in changes in socio-economic indicators;
  • is able, using domestic and foreign sources of information, to collect the necessary data, analyze it and prepare an information review and / or analytical report;
  • is able to use modern technical means and information technologies to solve analytical and research problems;
  • is able to organize the activities of a small group created for the implementation of a specific economic project;
  • is able to use modern technical means and information technologies to solve communication problems;
  • is able to critically assess the proposed options for management decisions and develop and substantiate proposals for their improvement, taking into account the criteria of socio-economic efficiency, risks and possible socio-economic consequences;
  • is able to teach economic disciplines in educational institutions of various levels, using existing programs and teaching materials;
  • able to take part in the improvement and development of educational and methodological support of economic disciplines.

Profession auditor

What does it do

The auditor checks the accounting and tax statements of firms. Income and expenses, deals and contracts - nothing escapes his gaze. Are the financial transactions carried out in accordance with the law? Who is to blame for the mistakes made? Identifying accounting errors, giving management advice on how to correct them is his main responsibility. In fact, he is an auditor, but at the same time an independent entrepreneur and an expert.

Pros of the profession

High profit payment. The income of qualified specialists of audit companies ranges from $ 800 to 1500 and more. Salary usually consists of salary and bonus payments.

Cons of the profession

Choosing this profession, be prepared for constant business trips and "life on wheels." The company that ordered the check can be located anywhere, but you need to work directly on the spot. In a very short time (2-3 weeks) the auditor processes a huge amount of information, and has no right to make a mistake. If the violation is missed, and then "surface" in the state tax authorities, the company will not only pay a fine, but also lose its reputation.

Personal qualities

  • analytical thinking
  • good memory
  • ability to concentrate, perseverance
  • penchant for working with numbers and documents
  • strong nerves
  • integrity and decency
Education
Place of work

Auditors work in numerous specialized audit companies, or they obtain a license and engage in private practice. In any case, a meeting with the auditor is guaranteed for every large company that annually submits financial statements to the state tax authorities. More and more companies are employing an internal auditor - a specialist who checks the financial statements of a particular company.

Career and salary

To work as an auditor, you need a certificate from the Ministry of Finance of the Russian Federation. It can be obtained by a person with a higher education who has graduated from auditor courses and passed the appropriate exam. Further - private practice or work in an audit firm.

In Russian audit firms, successful specialists are usually former accountants and economists who have worked at enterprises. They are well aware of the interaction of services and departments, they understand the relationship between real production and financial reporting.

Accountant profession

What does it do

There is no accountant in the pure form of the profession. At enterprises, accountants work in the following areas: cash desk, fixed assets, foreign exchange transactions, payroll, warehouse, etc. The chief accountant is responsible for all bookkeeping. In a small firm, one accountant may be responsible for everything.

A qualified accountant who understands all issues of accounting and tax policy is an invaluable employee and the most respected person in the company. However, the responsibility is also high - he is responsible for any error in the calculations.

The work of the accounting department is strictly controlled on the one hand by the employer, on the other hand, laws and regulations of the Ministry of Finance and the Ministry of Taxes and Levies, which, alas, often contradict each other. Therefore, you need to understand the twists and turns of legislation and be able to communicate with government agencies, for example, tax authorities.

You need to keep in mind the entire financial picture of the enterprise in order to know how any transaction will affect the balance sheet, reporting and CEO bonus.

Pros of the profession
  • Demand in the labor market,
  • Predominantly rationed working hours,
  • You can have additional income, for example, help small entrepreneurs with bookkeeping.
Cons of the profession
  • Changes in legislation,
  • Contradictions in legislation (for example, tax and accounting),
  • Frequent communication with representatives of government agencies, especially with the tax office,
  • You have to follow the instructions of your superiors, even if they seem to be incorrect in this situation,
  • The activities of an accountant are strictly regulated and leave no room for creativity,
  • Accountant errors lead to sanctions, fines, etc.
Personal qualities

People in this profession should be, first of all, responsible and organized, because late submission of the report or the loss of any document can cost the company dearly. In addition, an accountant must love numbers with them he will have to deal with every day, and a mistake can be fatal. A high concentration of attention, scrupulousness and perseverance are also required. It's good to have a good memory and, most importantly, you need to be able to remain silent (since often an accountant has to keep a trade secret).

Education

The employer focuses on work experience, especially in a similar field. Theoretically, a graduate of an economic college or special courses can work as an accountant. However, those with higher education are more likely.

The accountant must have knowledge in the following areas:

  • accounting, tax accounting,
  • financial analysis, audit fundamentals,
  • accounting legislation,
  • information about IFRS,
  • basic knowledge of computer, 1C, Excel.
Place of work

In any organization.

Career and salary

Chief accountant, financial analyst, auditor, consultant.

Profession of chief accountant

What does it do

The chief accountant is responsible for organizing and maintaining the accounting and tax records of the company. He is engaged in the preparation of accounting and tax reporting; monitors compliance with the procedure for processing primary and accounting documents, settlements and payment obligations; controls the timeliness of the transfer of tax payments. In addition, the chief accountant is a financial analyst who participates in planning the further development of the organization.

Pros of the profession

Market competition among economists is very high. Therefore, an accountant needs to constantly improve his qualifications.

Also, do not forget that the chief accountant is financially responsible to his management and representatives of the tax authorities. His mistakes can lead to sanctions, fines, etc.

Personal qualities
  • leadership skills
  • sociability
  • a responsibility
  • perseverance
  • attentiveness
  • decency
Education

Higher education in economics. Profile "Accounting, analysis and audit".

Place of work

Firms of any field of activity.

Career and salary

The profession of chief accountant is very popular and highly paid. The level of a specialist's salary depends on the volume of work and the number of legal entities that he leads. The chief accountant has every chance of becoming a financial director, an IFRS manager, and a tax manager.

Profession specialist in IFRS

What does it do

Russia has its own financial reporting standard - the Russian Financial Reporting Standards. If the company decides to enter the foreign market, then it will have to keep reporting in accordance with international standards - IFRS. IFRS specialists help companies to prepare and maintain financial statements in accordance with international standards.

Pros of the profession

Getting the job done requires a high degree of concentration.

Personal qualities
  • analytic skills
  • accuracy
  • attentiveness
  • Education:
  • Higher education in economics.
Place of work
  • foreign organizations with branches in Russia
  • Russian companies exploring foreign markets
  • Russian organizations receiving loans from international banks or foreign investments

Career and salary

Specialist in IFRS is a demanded and highly paid profession. More and more Russian companies are entering the foreign market. And experts say their number will only grow. IFRS specialists are required in foreign companies with branches in our country, as well as in organizations that receive foreign investment.

The salary of an IFRS specialist depends on experience, skill level and scope of work.

Training program

In accordance with the requirements of the new educational standards, the curriculum must be updated at least once a year. Any discipline can be replaced in it, except for the four compulsory ones: "History", "Philosophy", "Foreign Language" and "Life Safety".

When drawing up the curriculum, RFEI gives preference to new academic disciplines that are known in the West and little known in Russia. This contributes to the passage of European accreditation by the university and facilitates the employment of graduates in successful companies.

  • General competence
  • Business training

Stage 1

  • Starting stage: where to start a business *
  • Rapid Business Growth Stage *
  • Development of entrepreneurial skills *
  • Beginning of accounting
  • Fundamentals of Successful Employment *
  • Coaching organization *
  • Solving business problems *
  • The basics of self-education of a businessman *
  • Mentoring Basics *
  • Metaphysics of Wealth *

Stage 2

  • Branding Organization Theory *
  • Fundamentals of Accounting *
  • Story
  • Philosophy
  • Right
  • Business conversation
  • Foreign language
  • Microeconomics
  • Mathematics
  • Information systems in economics

Stage 3

  • Statistics
  • Macroeconomics
  • Management
  • Marketing
  • Economic and mathematical methods and models
  • Econometrics
  • Accounting and Analysis
  • Taxes and taxation
  • Life safety
  • Economic analysis theory

Stage 4

  • Document management
  • Money, credit, banks
  • Laboratory workshop on accounting
  • Financial accounting
  • Optimal decision methods
  • Human Resource Management
  • Financial statements
  • Small business accounting
  • HR management
  • Psychology

Stage 5

  • Audit
  • Logistics
  • Sales management
  • International Standards on Accounting, Reporting and Auditing
  • Accounting and analysis of bankruptcies

The final stage

  • Physical education
  • Educational and industrial practices
  • Final state certification

* course of modular discipline

In accordance with the Federal State Educational Standard, a higher educational institution has the right to introduce modular disciplines in order to deepen knowledge and improve the professional skills of a student.

A modular discipline is one or more training courses, including practical ones (using computer programs), that form additional professional competencies.

The development of the world economy and the economy of each state separately, generates a demand for some specialties. which are rapidly gaining momentum in our country, have made training in the direction of accounting, analysis and audit very popular. But today, higher requirements are imposed on this profession. Let's consider this specialty in more detail.

Accounting, analysis and audit are the most important areas of work of any enterprise or any company. The demand for high-level specialists is enormous. Therefore, professionals in this field can find employment in almost any field. But they need to know accounting, analysis and auditing in accordance with the latest trends in this activity.

Higher educational institutions train specialists with a basic set of knowledge in many areas of market and economic relations. This applies primarily to the field of accounting. Correct conduct of the company's activities, in accordance with established norms, accounting for the company's assets, obligations to other market participants, capital investments and much more, is an important aspect of training.

In addition, a specialist in this area must be able to analyze the state of the financial part of the company and the results of work and predict its further development. Training students in the direction of accounting, analysis and audit implies knowledge in the field of audit, both inside the enterprise and outside it.

The most important part of the work of any enterprise are They imply not only money, but also credit relations with other organizations. This issue is considered in the process of training a specialist broadly enough to reveal all the nuances of this area.

Market relations concern everyone Their rapid development requires knowledge in the field of management, marketing and other areas. Therefore, when training specialists in the field of accounting, analysis and audit, these new directions in the economy are widely studied.

Graduates of educational institutions of various levels in this area are engaged in accounting and analytical work. Also, the knowledge gained during the entire training allows you to work in the field of activities of control and audit services and audit.

This profession is in demand in the field of consulting, in organizational and managerial positions and regulatory and methodological work.

In any case, the work is associated with cash, various assets, income and expenses, as well as the results of the object's activities.

Due to the high requirements in the field of accounting, analysis and audit, a specialist must thoroughly understand market relations, both within a single state and in the world. He must know the structure of the world and Russian economies, understand the processes that are taking place there. The most important requirement is knowledge of the accounting and business management system.

We can say that today there are high requirements for graduates of the course in accounting, analysis and audit. The specialty requires skills in all areas of the economy and market relations. Only in this case it is possible to find and achieve great success in this area.

He can apply his knowledge, working in any credit institution, bank, treasury and extra-budgetary funds, in an audit company, control and audit service, accounting departments of any enterprise.

The profession is in great demand at the moment, but you need to become a good specialist in your field, who has all the necessary knowledge and skills.

Currently, the rapid development of the world economy and the economies of states separately, creates an emerging demand for certain types of specialties. At the same time, market relations, which are increasingly developing on the territory of the Russian Federation, have made training in educational institutions in the specialty of accounting, analysis and audit very popular. The more stringent requirements are also largely explained.

Accounting, analysis and audit - what is it

Accounting, analysis and audit today is the most important area for the proper functioning of almost any company. Therefore, the demand for qualified specialists is very high. Professionals in this area can quickly find a job in any company. However, these professionals must constantly learn new information and accounting methods. In order to deftly operate with data, it is necessary to understand in detail each of the definitions.

Accounting, analysis and audit

Accounting is a form of special ways of summarizing information about the ongoing operations of a company. At the same time, all credentials in a structured form are a kind of history of the enterprise, without which it will not be able to function properly, develop, make important decisions, and become attractive for investment in the future.

Accounting analysis is a more specialized form of accounting that is needed to justify certain decisions of the management, as well as the choice of business transactions that will be necessary for the further development of the company. A professional specialist who is well aware of the methods of economic analysis will be able to foresee the possible threat of bankruptcy of the organization and offer effective solutions to establish profits and generally improve its condition.

An audit is a type of activity in which the documents of a company are checked in order to detect inconsistencies or deliberate distortion of information.

In general, audits cover not only accounting, but also a number of other economic activities. It can also be carried out by government agencies such as the tax office.

What you need to know

A fairly important data system is the accounting and financial reporting system. Thanks to it, you can get data on the economic activity of the organization itself.

At the same time, reporting is a set of records contained in the accounting, with the help of which it was possible to track the ongoing economic activities of the organization.

In general, it is a system consisting of tables, which contains summary data providing an opportunity to assess the financial condition of the company and its performance.

Accounting reports allow:

  1. Provide constant monitoring (to monitor the health of the enterprise);
  2. Use an extensive information base (gives the company management more opportunities to make the right decision);
  3. Regular monitoring is introduced;
  4. Use current reporting as a basis (for planning promising projects);
  5. It is possible to simplify economic indicators (at the regional and state level).

At the same time, it will be necessary to submit reports at the legislative level a maximum of two times per calendar year. In this case, the reliability of the information provided can be verified as a result of the check.

Why such a check is needed:

  • An audit is necessary to confirm the data (thereby it will be established whether the reporting reflects reliable information);
  • To exercise control over the observance of legislative normative documents (here the procedure for drawing up accounting and subsequent preparation of reports will be regulated);
  • To confirm reliable information and its accuracy in the submitted reports;
  • To search for reserve funds (as a result of which it will be possible to more effectively manage the company's funds, credit money).

The most important goal is to evaluate the information particularly carefully for the reliability of the data presented and a clear reflection of the existing assets of the company.

When carrying out an audit of the statements, the auditor, as a rule, summarizes the results obtained at each stage of the control. The purpose of this action is to estimate the total amount of inaccuracies and errors found in reports.

Currently, there are two stages of control over the provided accounting reports:

  • Conducting an audit of the data provided in the report (here the content of the reporting forms is monitored. Parameters are set with which the data will later be checked);
  • Checking individual forms of accounting reports.

How is the audit of financial statements carried out?

In some cases, the activity of auditing financial statements will be carried out by specialized audit companies or by individual specialists, provided there is a small amount of work in the company. At the same time, these organizations must necessarily have certified employees.

At the legislative level, the following requirements are imposed on auditors or organizations:

The individual auditor is obliged to:

  1. Have a completed higher economic or legal education;
  2. Have a total length of service as a chief accountant or an assistant to an audit organization for at least three years;
  3. Pass the exam for an auditor's certificate.

Auditing companies are obliged to:

  • Be commercial;
  • Have any form of organization other than an open joint stock organization;
  • Have more than three employees (passed the exam for the auditor);
  • The head of the company himself must have an auditor's certificate;
  • More than fifty-one percent of the authorized capital must belong to the auditors themselves.

These provisions are governed by federal law of the Russian Federation number one hundred and nineteen. It details the requirements for businesses that are audited.

Nuances during express check

If the organization is unable to conduct a full-fledged audit of the accounts, then it can apply an express audit, which will be much faster than a standard audit.

In this case, only the verification of certain areas of activity will be carried out. Which will not require significant financial deductions and a long time period. As a result of such a check, the organization will receive a number of information about the current state of accounting.

In addition, the data that will be obtained as a result of the express check will be useful not only for the management of the company, but also for the founding council. Also, such a check can be carried out for all accounting or only for the direction specified in the contract.

This check allows you to assess the state of accounting as a whole (this will involve reports, primary documents and business contracts).

It will help identify weaknesses that need to be improved or eliminated. Also, based on the presented audit results, the organization can decide whether it needs a full comprehensive audit.

So, we can highlight the main tasks of this check:

  1. Conducting a generalized assessment of reports, which will occur at low financial costs and deadlines;
  2. Identification of errors and inaccuracies associated with the incorrect calculation of tax deductions;
  3. Improving the efficiency of accounting work.

After completing the process of this audit, the auditor should provide a summary report, which will reflect the main violations identified and the alleged tax risks.

However, it should be noted that the express check gives only a superficial assessment of the company's financial condition. Therefore, based on its results, in the event of serious errors, it is necessary to initiate a full check. You should always remember this, otherwise the company can get quite serious problems with the tax service.

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