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Obligatory and enterprising audit

Our audit company has a single license for audit E 006231 dated 20.02.2004 (The Order of the Ministry of Finance of the Russian Federation #201).

We conduct obligatory audit and enterprising audit. To estimate the cost of audit, fill in the FORM.


Obligatory audit – an audit check aimed at confirmation of authenticity of accounting of an organization in cases indicated in article 7 of the Federal Law of the Russian Federation “On audit activity” dated 7.08.2001 #119-FZ

- the volume of proceeds of an organization or a sole proprietor from the realization of the production (works, services) for one year is 500 times over the minimum wage (>50 mln rubles);

- the sum of the Balance Assets is 200 times over the minimum wage at the end of the reporting year (> 20 mln rbl);

- You are a public Corporation;

- An obligatory audit regarding Your organization is statutory.

Note that evading the Obligatory Audit leads to administrative liability according to paragraph 7 of the Article 21 of the above Law on the audit activity: “Evasion of an organization or a sole proprietor subject to an obligatory audit, from its conducting or preventing it, leads to estreating the fine at t he rate of 500-1'000 minimum wages”, that is 50'000-100'000 rbl. Note: the cost of a yearly audit is as a rule commensurable to the mentioned sums.

The Obligatory audit is held on the initiative of the Heads of your company.


Enterprising audit – is an auditing check on the initiative of the company’s heads or its founders concerning the authenticity of its accounting and tax reports, correctness of accounting, etc. Within the Enterprising audit we single out:

- package (integrated) auditing;

- topic auditing (taxes, external accounts, etc.).

The list of the fields of the accounting under auditing depends on the scale of the enterprise, as a rule, auditing is oriented on the confirmation of the authenticity of separate balance sheet accounts and other reports.

Auditing is held in three steps: planning of the audit, holding of the audit, providing You with the results of the audit.

The audit report with the enclosed balance sheet accounts is granted (by perforce) to the Tax Authorities, stockholders, investors, banks, clients of the enterprise under audit and other persons concerned.



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tel.: +7(495)775-61-31
e-mail: info@as-audit.ru

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