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News
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 Ranking 'Doing Business-2012' from the World Bank and the International Financial Corporation (IFC)
The ranking on the ease of doing business, prepared by the World Bank and the International Financial Corporation (IFC), have been published. The Russian tax system data has been previously formed by the experts of ACG 'Interexpertiza' and provided to the World Bank for preparing the annual ranking. According to the study results Russia has been ranked 120th among 183 countries, raising its position from last year ...
The head of Department of International Reporting of ACG 'Interexpertiza' Anton Kalanov joined the International Audit & Accounting Committee of AGN International
The head of Department of International Reporting of ACG 'Interexpertiza' Anton Kalanov joined the International Audit & Accounting Committee of AGN International, which was established in 2011 ...
World Congress of AGN International-2011
Representatives of ACG 'Interexpertiza' have participated in the World Congress of the member companies of the International association of independent accounting and consulting firms 'AGN International' which was held on 18-20 September in Istanbul ...
IFRSs to be partially adopted in Russia in 2012
On 25 February 2011, the Russian government signed off an IFRS endorsement procedure (Russian / English). According to the procedure, IFRSs will be endorsed for use in Russia by the Ministry of Finance ...
AGN International is now on YouTube
As part of AGN's launch of its participation in Social Media, the IEO is pleased to announce that it has created a video which can be viewed on YouTube ...
The results of AGN tax surveys are published
The Tax Surveys on the AGN European website have been finalized and you can find the results (detailed surveys, summarized brochures and articles) on the website www.agn-europe.org ...
Seminar on IFRS held by AGN International in Prague
On September 30 a seminar on IFRS was held in Prague by the International Association of independent accounting and consulting firms AGN International, an active part in which was taken by Lyubov Romanova, the senior expert of the Department of International Reporting of ACG 'Interexpertiza' ...
New corporate video of AGN International (2011)
Our colleges from AGN International, а Worldwide Association of Separate and Independent Audit and Consulting Firms, published a new corporate video of the Association on YouTube. The representative of ACG 'Interexpertiza' participated actively in the creation of this video ...
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Audit
Audit is an independent review of a company's financial statements for the purpose of expressing an opinion about the reliability of these statements. Audit allows shareholders, investors and business partners to be confident in the financial reporting data. Thus, the audit serves as a basis for making important strategic decisions. As a result of audit we issue an auditor's report and also a detailed management letter which contains valuable recommendations on improvement of internal control and accounting system Our significant advantage is the ability to create high-performance working groups, which include not only professional auditors, but tax specialists, lawyers and IFRS specialists. It allows to carry out comprehensive analysis of statements and indentify all material errors and misstatements. On clients demand, an audit may be carried out by several steps (by quarters and half a year), which allows to decrease the burden for accountants during the annual report preparation, and also provides the ability to adjust errors and misstatements detected during review of the previous statements in proper time.
THE AUDIT MISSION
Audit is intended to provide information of proper quality for users of financial statements, as well as top-management. Audit meets the following targets:
- Approval of finance statements reliability;
- Evaluation of accounting system for compliance with regulatory requirements;
- Evaluation of conformity of internal control system to regulatory requirements, company size and nature of the business;
- Detection of critical areas and unused reserves of the company in the field of accounting and taxation.
STATUTORY AUDIT
The purpose of statutory audit is to express an opinion whether the financial statements are prepared, in all material respects, in accordance with the relevant legislation.
VOLUNTARY AUDIT
Voluntary audit, as well as statutory one, is conducted in respect of annual financial statements. It significantly increases users trust to financial statements and through that formidably promotes business successful development. We prepare the following documents as a result of audit:
1. Auditor's report, which contains auditors opinion of faithfulness of financial statements, and if necessary, qualifications describing circumstances which affects or able to affect the faithfulness of financial statements;
2. Management letter, which contains detailed review of all misstatements that are material or may become material.
AUDIT OF CONSOLIDATED STATEMENTS
Consolidated financial statements represent balance sheet, income statement and other forms of statements and financial information about the activity of a business-group. Purpose of audit of consolidated financial statements does not differ from the purpose of an audit of single company financial statements and is to express an opinion about the reliability of consolidated financial statements of a business-group. Audit of consolidated statements includes not only accounting data examination for companies, included in consolidated perimeter, but examination of business-group content and procedures of processing and introducing data in consolidated statements.
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