Bill No. 273179-7
The draft federal law “On amendments to certain legislative acts of the Russian Federation (in terms of vesting the Bank of Russia with powers in the field of auditing activities)” (hereinafter referred to as the bill) was developed in order to create conditions for increasing the efficiency of the audit industry in the Russian Federation.
The bill proposes changes to the Federal Law
dated December 30, 2008 No. 307-FZ “On Auditing Activities” (hereinafter referred to as the Federal Law “On Auditing Activities”), as well as a number of other federal laws.
The bill proposes to clarify the range of organizations whose accounting (financial) statements are subject to mandatory audit. Thus, taking into account changes in the criteria for small businesses established by the legislation of the Russian Federation regulating the development of small and medium-sized businesses in the Russian Federation, it is proposed to increase the threshold for mandatory audit in terms of the volume of revenue from the sale of products (sales of goods, performance of work, provision of services) to 800 million rubles , balance sheet assets - up to 400 million rubles, introduce the criterion of the average number of employees (100 people) and the condition of compliance with at least two of the three specified indicators for two consecutive years preceding the reporting year. The bill provides that the reporting of funds will be subject to mandatory audit if for each of two consecutive years preceding the reporting year, the receipt of property and cash exceeds 3 million rubles.
The bill clarifies the definition of accounting (financial) statements in respect of which an audit is carried out, including consolidated financial statements and financial statements, which are provided for by the Federal Law of July 27, 2010
No. 208-FZ “On Consolidated Financial Statements”.
The bill establishes requirements for audit organizations that provide audit services to the most significant organizations for the financial market (including public joint-stock companies, organizations whose securities are admitted to organized trading or whose accounting (financial) statements are included in the securities prospectus, credit and insurance organizations , non-state pension funds, professional participants in the securities market), organizations in the public sector of the economy (state corporations, state companies, public law companies, organizations in whose authorized (share) capital the share of state ownership is at least 25 percent), as well as organizations that present and/or disclose consolidated financial statements. The category “socially significant organization” is introduced, uniting the specified audited entities.
Audit services to socially significant organizations will be entitled to be provided only by audit organizations whose information is included in the register of audit organizations providing audit services to socially significant organizations, which will be maintained by the Bank of Russia. To be included in the specified register, audit organizations must meet the requirements determined by the draft law, including in terms of the number of auditors for whom the audit organization is the main place of work (at least three such auditors must have a “unified” auditor qualification certificate and experience in participating in audits of accounting (financial) statements of socially significant organizations for at least three consecutive years), the business reputation of the audit organization and experience in performing auditing activities, the audit organization maintaining its website on the Internet and disclosing information on the activities of the audit organization on it.
The bill establishes additional requirements for the head of the audit of a socially significant organization, including those requiring at least three years of experience in participating in an audit of the accounting (financial) statements of socially significant organizations engaged in an economic type of activity corresponding to the economic type of activity of the audited entity, as well as completion of training in advanced training programs on the topics of economic activity of relevant socially significant organizations, the minimum duration of which is 40 hours for three consecutive years. In addition, a ban is introduced on the appointment as head of the audit of a socially important organization of an auditor who does not meet the established requirements for business reputation.
The bill introduces rules aimed at eliminating situations where the qualification certificate of the same auditor is used to create several audit organizations.
In order to increase the information content and objectivity of the audit report drawn up based on the results of an audit of a socially important organization, it is subject to additional requirements in terms of disclosing circumstances that have had or may have a significant impact on the reliability of the audited accounting (financial) statements, including significant risks taken assumed by the audited entity, events and/or conditions that may call into question the audited entity's ability to continue as a going concern. Mandatory signing of the said audit report by the head of the audit of a socially significant organization is established.
In connection with the transition of the Russian Federation to international standards of auditing, the bill updates the relevant provisions of the Federal Law “On Auditing”, including in terms of determining the content of the audit report.
In terms of control and supervision over the activities of auditors and audit organizations, the bill provides for the Bank of Russia to exercise direct control and supervision over self-regulatory organizations of auditors, as well as over audit organizations that audit the accounting (financial) statements of socially significant organizations. Self-regulatory organizations of auditors retain full powers to exercise external control over the quality of work of their members. At the same time, it provides for the right of a self-regulatory organization of auditors to recognize a planned audit of the quality of work of an audit organization, information about which is included in the register of audit organizations providing audit services to socially significant organizations, and which is a member of such a self-regulatory organization of auditors, carried out if in the relevant period in relation to the activities of such an audit organization are monitored and supervised by the Bank of Russia.
The bill provides for the introduction of corresponding amendments to the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)”, Federal Law of December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control (supervision) and municipal control", Federal Law of December 1, 2007 No. 315-FZ
“On self-regulatory organizations.” The bill also contains transitional provisions for the period between the entry into force of the bill and the adoption by the Bank of Russia of the regulations provided for by the bill and (or) the transfer to the Bank of Russia of powers to regulate, control and supervise in the field of auditing.
The implementation of the changes provided for by the bill will help increase user confidence in the results of audit activities by increasing the efficiency of its regulation, interaction between audit organizations, self-regulatory organizations of auditors and the Bank of Russia, which is one of the factors for the stability of the functioning of the financial market of the Russian Federation.
Since the beginning of this year, a new version of the law “On Auditing Activities” has been in force.
The law will come into force on January 1, 2009, with the exception of parts 1-9 of Article 11, Articles 12 and 16. Parts 1-8 of Article 11 of the law come into force on January 1, 2011. Part 9 of Article 11, Articles 12 and 16 of the law come into force on January 1, 2010.
Federal Law “On Auditing Activities” No. 307-FZ dated December 30, 2008 significantly expands the powers of self-regulatory organizations (SROs) in the field of auditing; the rights and responsibilities of such SROs and requirements for their activities are spelled out in detail.
Licensing of audit activities has been extended until January 1, 2010. Licensing is being replaced by mandatory membership of audit companies in SROs.
In contrast to the current Federal Law “On Auditing Activities,” the Federal Law ensures the termination of the functions of regulating auditing activities recognized as potentially redundant. Among such functions, in particular, the development of draft federal auditing standards, external quality control of the work of audit organizations engaged in audit activities outside the financial market, the organization and conduct of a qualification exam for auditors, the organization of training for auditors in advanced training programs, and others.
A unified auditor qualification certificate is being introduced, which gives auditors the right to conduct audits in any sector of the economy, that is, it removes additional restrictions.
The concepts of audit and audit activity are separated: audit activity includes audit and audit-related services.
Additional requirements are established for auditors and audit organizations (in particular, requirements for length of service in an audit organization, for the presence of an impeccable business reputation, for authorized capital, for the composition of the executive bodies of audit organizations), designed to ensure improved quality of audit services and the independence of auditors and audit organizations .
The procedure for carrying out a mandatory audit of the financial statements of organizations participating in the financial market, that is, organizations of special public importance (attracting funds from the population and other economic entities), has been preserved. At the same time, an exhaustive list of such organizations is established - these are organizations whose securities are admitted to trading at stock exchanges and (or) other organizers of trading on the securities market, other credit and insurance organizations, non-state pension funds.
It provides for a reduction in the requirement for the number of auditors in an audit organization and the admission of individual auditors to conduct a mandatory audit (with some exceptions). This is a measure to support small businesses in auditing.
In the field of auditing, there are uniform standards for the entire industry, which are developed in accordance with international auditing standards.
The Federal Law for the first time defines a code of professional ethics for auditors.
The nature of the powers and activities of the Audit Council is fundamentally changing, which, in essence, will become a body of public oversight over the development of auditing activities and the profession, which is of particular importance due to the public nature of this type of activity. The purpose and procedure for ensuring the activities of the Council, its functions, the procedure for formation, the mechanism for ensuring independence, etc. are determined.
The procedure for conducting external quality control of audit organizations is changing. It will be carried out both by the professional community and independently of it (in relation to audit organizations operating in the financial market).
The relations arising in connection with the acquisition and termination of the status of SRO auditors, their activities, the interaction of these organizations and their members, consumers of the services they provide, are regulated in detail.
One of the essential requirements for SRO auditors is to ensure additional property liability of each of its members to consumers of audit services and other persons through the formation of a compensation fund (compensation funds) for SRO auditors.
The functions of state regulation of auditing activities will be carried out by an authorized federal body. These include: development of state policy in the field of auditing, legal regulation of auditing (including approval of federal auditing standards), maintaining the state register of SRO auditors and a control copy of the register of auditors and auditing organizations, analysis of the state of the audit services market in the Russian Federation .
To improve the quality of audit services, it is envisaged to introduce a unified auditor qualification certificate, which, confirming the appropriate qualifications, will give auditors the right to conduct audits in any sector of the economy.
The qualification exam will essentially provide a unified approach to establishing the professional level of auditors. In conditions of multiple SRO auditors, this mechanism guarantees equal rights and opportunities for all persons wishing to engage in auditing.
Conducting the qualification exam is entrusted to a single certification commission, which is created jointly by all self-regulatory organizations of auditors; they also approve the constituent documents of the certification commission, as well as changes made to them. The activities of the unified certification commission are based on the principles of independence, objectivity, openness, transparency, and self-financing.
Specific disciplinary measures are established in relation to audit organizations and auditors, which can be applied to them by the SRO of auditors and the authorized federal body
This document is not a regulatory legal act of the Ministry of Finance of Russia
and cannot be considered as such.
It is intended solely for the information of interested parties.
NEW IN AUDITING LEGISLATION:
facts and comments
The duties of the board of directors are established
public joint stock company
form an audit committee
Federal Law No. 209-FZ of July 19, 2018 “On Amendments to the Federal Law “On Joint-Stock Companies” introduced the obligation of the board of directors (supervisory board) of a public joint-stock company (hereinafter referred to as PJSC) to form an audit committee (previously there was no such norm).
The Audit Committee is formed for preliminary consideration of issues related to the control of the financial and economic activities of the PJSC. One of the main activities of such a committee is interaction with the external auditor of the company and systematic monitoring of its work. This activity of the audit committee is designed to ensure the confidence of PJSC shareholders in the independence and quality of the audit of the company’s statements, in-depth consideration of the problems and risks of the company’s activities identified by the external auditor, informal, effective interaction of the board of directors (supervisory board) with the external auditor.
According to the Federal Law “On Joint Stock Companies”, in relation to the external auditor, the audit committee must preliminary consider, in particular, the following issues: assessment of the independence of the external auditor and the absence of conflicts of interest, assessment of the quality of the external auditor’s audit of the company’s accounting (financial) statements . Based on the Federal Laws “On Joint Stock Companies” and “On Auditing Activities”:
independence of the external auditor of a PJSC - the absence of property, family or other dependence of the external auditor on the company, its shareholders, managers and other officials, as well as other persons in cases provided for by the Rules for the independence of auditors and audit organizations, approved by the Auditing Council on September 20, 2012 .;
conflict of interest - a situation in which the interest of the external auditor may influence his opinion on the reliability of the accounting (financial) statements of the PJSC. Cases where the external auditor has an interest that leads or may lead to a conflict of interest, as well as measures to prevent or resolve conflicts of interest are established by the Code of Professional Ethics for Auditors, approved by the Audit Council on March 22, 2012;
A quality audit is generally an effective audit, performed efficiently, in a timely manner, and for a reasonable fee. A quality audit is ensured by an audit team that: adheres to appropriate values, ethics and approaches; is sufficiently qualified, experienced and has sufficient time to conduct the audit; applies strict auditing and quality control procedures that comply with the requirements of legislation, regulations and applicable standards; provides timely and useful reports; communicates appropriately with stakeholders.
In accordance with the Corporate Governance Code, approved by the Board of Directors of the Bank of Russia on March 21, 2014, the main tasks of the audit committee also include:
assessment of candidates for external auditors of the company, development of proposals for the appointment, re-election and removal of external auditors of the company, payment for their services and conditions for their engagement;
supervision of external audit;
ensuring effective interaction between the internal audit department and the external auditor of the company;
development and control of the implementation of the company's policy, which defines the principles of provision and combination of audit and non-audit services to the company by the external auditor of the company.
Based on paragraph 3 of Article 64 and subparagraph 9? Clause 1 of Article 65 of the Federal Law “On Joint-Stock Companies” (as amended by the Federal Law of July 19, 2018 No. 209-FZ), the competence and procedure for the activities of the audit committee are determined by the internal document of the company. Such a document is approved by the board of directors (supervisory board) of the PJSC. The board of directors (supervisory board) of the PJSC also determines the quantitative composition of the audit committee, appoints its chairman and members, and also terminates their powers.
The Corporate Governance Code recommends that an audit committee be formed only from independent directors, and at least one of the independent director members of this committee must have experience and knowledge in the field of preparation, analysis, evaluation and audit of accounting (financial) statements. It is advisable to publicly disclose the latter.
As a best practice for the audit committee, the Corporate Governance Code identifies public disclosure of information on the committee's assessment of audit reports submitted by external auditors.
The norm of Federal Law No. 209-FZ of July 19, 2018 on the formation of audit committees of boards of directors (supervisory boards) of PJSC comes into force on July 1, 2020.
In the context of the International Standards on Auditing, which are mandatory for use on the territory of the Russian Federation, the audit committee refers to the persons responsible for corporate governance in the company. Auditing standards impose a number of responsibilities on the auditor to actively interact with the audit committee.
The requirements for compliance by the auditor have been clarifiedconfidentiality of banking information
Federal Law No. 263-FZ of July 29, 2018 “On Amendments to Certain Legislative Acts” amended the Federal Law “On Banks and Banking Activities”, which clarified the requirement for audit organizations to ensure the confidentiality of information constituting bank secrecy and received by them in process of activity. In particular, it has been established that audit organizations do not have the right to disclose to third parties information about transactions, accounts and deposits of credit institutions, their clients and correspondents:
received by audit organizations when providing audit services (previously obtained during ongoing inspections);
provided to audit organizations by the Bank of Russia in accordance with the Federal Law “On Auditing Activities” (previously there was no such norm).
At the same time, cases in which the audit organization has the right to disclose information constituting bank secrecy to third parties are supplemented by the case when such information is received from the Bank of Russia, and the audit organization has prior written consent from the Bank of Russia and the person to whom audit services were provided for the specified disclosure (previously it was only stated that exceptions are cases provided for by federal laws).
Audit organizations are responsible for the unlawful disclosure of information constituting banking secrecy. Disclosure of bank secrecy may entail criminal liability (for example, Article 183 of the Criminal Code of the Russian Federation) or administrative liability (for example, Article 13.14 of the Code of Administrative Liability of the Russian Federation).
The norm of Federal Law No. 263-FZ of July 29, 2018 on the auditor’s compliance with the confidentiality of banking information came into force on July 30, 2018.
Accounting Regulation Department,
financial reporting and auditing activities
Ministry of Finance of Russia
On the activities of audit committees of the board of directors, see also “Audit Committees and Audit Quality: Trends and Possible Areas for Further Consideration” (section “Audit Activities - General Information - Activities of Audit Organizations, Individual Auditors”).
On audit quality, see, for example, the document “Audit Quality Framework: Key Elements that Shape the Audit Quality Environment” published by the International Federation of Accountants (section “Auditing – Auditing Standards and Practices – ISAs – Supplementary Documents”).
September 03, 2019 
11:05
PricewaterhouseCoopers (PwC), a Big Four accounting firm, has launched its audit solution for clients who work with cryptocurrencies. The company announced this in its press release. An audit solution called Halo... 819
Nowadays, audit is understood as any independent verification of any object or project. Our topic is financial audit, or audit in the sense as defined by the Federal Law “On Auditing Activities”. According to the law, an audit is an independent verification of the accounting (financial) statements of the audited entity in order to express an opinion on the reliability of such statements. That is, financial audit is inextricably linked with checking financial statements and monitoring the correctness of their preparation. The main purpose of the event is to establish the reliability of the financial statements of the organizations being audited.
In this regard, audit news may be of interest to a wide range of people and specialists, including not only investors and entrepreneurs, but also specialists in various economic and financial specialties. Despite the fact that in Russia auditing is considered a fairly young activity, having emerged with the transition to a market economy, news in auditing appears regularly, both positive and not very happy, tracking them is an integral part of the work of a professional.
The latest changes in audit rules and standards, the degree of responsibility of specialists in this industry, events in the audit business - you can find out all the audit news on our website!
"Audit statements", 2009, N 8
The features of the current stage in the development of such a direction in auditing as tax audit are analyzed. Changes in tax legislation directly related to this area are presented.
The relevance of a tax accounting audit is due to the fact that taxes are part of the relationship of an economic entity with government and regulatory authorities, and violations in this area can lead to negative consequences for the economic entity. Frequent changes in tax and accounting legislation during audits contribute to the occurrence of errors in accounting and calculation of taxes.
To meet the growing needs of the market, audit companies are forced to develop and offer new related services. Federal Law No. 307-FZ of December 30, 2008 “On Auditing Activities” allows for the provision of the following related services.
- Establishment, restoration and maintenance of accounting records, preparation of accounting (financial) statements, accounting consulting.
- Tax consulting, establishment, restoration and maintenance of tax records, preparation of tax calculations and declarations.
- Analysis of financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting.
- Management consulting, including those related to the reorganization of organizations or their privatization.
- Legal assistance in areas related to auditing activities, including consultations on legal issues, representation of the interests of the principal in civil and administrative proceedings, in tax and customs legal relations, in state authorities and local governments.
- Automation of accounting and implementation of information technologies.
- Evaluation activities.
- Development and analysis of investment projects, drawing up business plans.
- Conducting research and experimental work in areas related to auditing activities and disseminating their results, including on paper and electronic media.
- Training in areas related to auditing.
In modern business conditions, tax consulting is in great demand among related audit services, which is carried out in two main areas:
- provision of services to a specific taxpayer in order to find the optimal balance between the organization’s expenses for paying taxes and tax risks;
- assistance to individuals and legal entities in calculating and paying taxes, fulfilling their tax obligations in accordance with tax legislation, representation in courts, law enforcement, and tax authorities.
However, the provision of such services is not able to satisfy the growing needs for tax support of business activities. This led to the emergence of a new industry in auditing - tax audit. The popularity of this service in the market is due to the following factors:
- complex taxation system;
- constantly changing tax legislation;
- the presence of a large number of controversial arbitration cases on tax issues;
- insufficient competence of managers and employees of accounting services;
- the desire of organizations to obtain high-quality audit advice on tax planning issues.
At the preliminary stage of a tax audit, the following are determined:
- basic principles, stages and approaches to conducting a tax audit;
- the basis of the relationship between an audit organization and tax authorities during a tax audit;
- responsibility of the parties when conducting a tax audit;
- the procedure for conducting and documenting the results of a special audit assignment on tax issues.
The stable financial position of any business entity is closely related to the size of its tax obligations and the significance of its tax risks, which determines the increasing role of tax audit. It is the tax audit that interested users are tasked with obtaining complete, reliable and objective information about the correctness of calculation of tax liabilities in accordance with the norms of tax legislation, on which, in turn, the functioning and development of the organization often depends. Tax audit is in demand primarily among large and medium-sized companies engaged in several types of activities. The turnover of such business entities is large, and therefore tax obligations, including fines and penalties, amount to significant amounts.
The essence of a tax audit is to analyze the tax and financial statements of a business entity to identify errors in the calculation and payment of taxes. This reveals not only hidden underpayments, but also overpayments of taxes.
At the end of 2008, the Federal Assembly of the Russian Federation adopted a number of laws aimed at reducing the negative consequences of the global financial crisis, which provide for both direct and indirect measures to help stabilize the country's economy and overcome the crisis situation. In this context, we note first of all the Federal Law of November 26, 2008 N 224-FZ “On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.” This Law contains numerous amendments that came into force on January 1, 2009, however, certain provisions apply retroactively.
Thus, before the entry into force of Law N 224-FZ, a taxpayer whose amounts of taxes, fees, penalties and fines were written off by the bank from his account, but not transferred to the budget system of the Russian Federation, had the right to write off such debt to the budget in the manner established Art. 59 of the Tax Code of the Russian Federation. Law No. 224-FZ (clause 3, article 1) art. 59 has been supplemented with clause 3, which regulates the issue under consideration. According to the changes made, the amounts of taxes, fees, penalties and fines written off from the accounts of taxpayers, fee payers, tax agents in banks, but not transferred to the budget system of the Russian Federation, are considered uncollectible and are written off in accordance with paragraph 1 of this article in the event , if at the time of making the decision to recognize these amounts as uncollectible and to write them off, the specified banks were liquidated.
Clause 1 of Art. 59 of the Tax Code of the Russian Federation establishes that arrears attributed to individual taxpayers, fee payers and tax agents, the payment and (or) collection of which turned out to be impossible due to reasons of an economic, social or legal nature, are recognized as hopeless and written off in the manner established either by the Government of the Russian Federation (for federal taxes and fees), or by executive bodies of state power of the constituent entities of the Russian Federation, local administrations (for regional and local taxes).
According to paragraph 8 of Art. 9 of Law No. 224-FZ provisions of paragraph 3 of Art. 59 of the Tax Code of the Russian Federation (in the new edition) apply to amounts of taxes, fees, penalties and fines written off from the accounts of taxpayers, fee payers, tax agents, but not transferred by banks to the budget system of the Russian Federation before the entry into force of this Law. By virtue of clause 7 of Art. 9 of Law No. 224-FZ, this provision applies to legal relations that arose from September 1, 2008.
Thus, the new edition of paragraph 3 of Art. 59 of the Tax Code of the Russian Federation has retroactive force and applies to legal relations that arose from September 1, 2008, which is relevant in the context of the financial and economic crisis, when many banks became bankrupt without transferring to the budget system the amounts of taxes, fees, and charges written off from taxpayers’ accounts. penalties and fines.
A condition for the effectiveness of a tax audit is its timeliness. This factor is of decisive importance not only when identifying arrears (the need to submit declarations before the start of a tax audit), but also when identifying overpayments (the offset of overpaid taxes is limited to three years).
Identification of underpayments allows the organization in advance, i.e. Before the start of tax audits, protect yourself from the accrual of fines by submitting updated declarations to the tax authorities, while paying off arrears and penalties. Identification of errors that led to excessive payment of taxes, often depending not on the qualifications of the accounting service, but on the variability of interpretation of tax legislation, makes it possible to either return “real” money from the budget or reduce current and future tax obligations.
Based on the nature and goals of the tax audit (professional opinion on the correctness, completeness and timeliness of the calculation and payment of taxes by the client, as well as on the mistakes made by him), compensation for losses in the form of fines incurred by the organization as a result of following advice that does not comply with the norms of current legislation, assigned to the audit company that performed the tax audit. In this case, by agreement between the client and the company, the amount of the latter’s liability may be limited to the amount of actual damage or the amount of remuneration received by the organization under the specified agreement.
In order to accept full responsibility, the auditor must detect all of the client's tax errors. This means that absolutely everything needs to be checked. Such a check is called continuous. This method is used in auditing extremely rarely. The reason is that the relevant procedures are too expensive. Therefore, in auditing practice there is such a thing as the level of materiality. The auditor (in his professional judgment) evaluates what is material based on what factors could lead to a material misstatement of the financial statements. Other factors of economic activity, the incorrect reflection of which in accounting does not lead to a significant distortion of the financial statements, are not subject to mandatory verification as part of the audit. This is what is done in the case of a general audit. With a tax audit, things are much more complicated.
A complete check during a tax audit requires the creation of a group consisting of competent specialists and considerable time for work. During the audit period, the business entity must submit almost all documents related to its activities. The inspectors may have questions that will require discussion with the client's representatives. Thus, the activities of the audited organization will be blocked or suspended, which will inevitably lead to adverse economic consequences. At the same time, the auditor will still not always be able to guarantee full responsibility for the results of the audit, since the turnover of a large organization may exceed the cost of dozens of audit firms, which makes this work extremely labor-intensive.
In this regard, the practice of the auditor taking full responsibility when conducting a tax audit has not been developed. As a rule, the auditor's liability is limited to the amount specified in the contract, but when assuming this limited liability, the auditor needs additional support, since there is a risk of making errors in any case. Insurance can provide this support. Here it is necessary to take into account that general audit liability insurance, which auditors are required to have by law, is not enough for tax audits. In order to receive compensation from the insurance company for the client’s expenses as a result of a poorly conducted tax audit, the auditor must additionally insure the services accompanying the audit, namely tax consulting. Therefore, the auditor, although he checks selectively, will try to organize the audit in such a way as to minimize the client’s possible tax risks.
In conclusion, we note that the tax component of the audit is poorly regulated by current regulatory documents. A number of significant issues that determine the technology of tax audit have not been resolved; there is no clear framework for the tax component of the audit. There are no methodological developments for organizing and conducting tax audits. All this gives sufficient relevance to the development of legal, methodological and methodological foundations of tax audit.
M.P. Kashirina
Department of "Audit" VZFEI
