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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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Special purpose audit
Special purpose audit is aimed to examine the issues determined by the client, and directly related to economic activity of the company. It also aims at examination of compliance with certain procedures, acts and rules. Types of special purpose audit:
- Tax audit;
- Management audit;
- Review of financial statements;
- Audit of internal control system;
- Efficient use of property analysis;
- Staff audit;
- Audit of business processes;
- Other procedures.
Special purpose audit workgroup varies depending on type of work, and in the case of necessity may include various specialists, such as:
- auditors;
- tax experts;
- lawyers;
- appraisers;
- IFRS specialists;
- audit and accounting methodology experts.
On client's demand the special purpose audit results may be presented in the form of memorandum or a report with detailed description of examined issues of the company's activity.
EFFICIENT USE OF PROPERTY ANALYSIS
Efficient use of property analysis is executed to provide a client with complete and objective information about availability, structure, cost and reliance of property and about efficiency of calculation schemes. Also we compare pricing procedure used by client with market conditions. Within this analysis our specialists calculate and analyze the economic performance of separate property units and complexes, as well as assess the effectiveness of the company as a whole.
REVIEW OF FINANCIAL STATEMENTS
Review of financial information may include examination of statements of agreed period or agreed information sector. Agreed period may range from several years to months and quarter. Review of agreed information sector means examining of not the whole financial statement, but its part.
AUDIT OF BUSINESS PROCESSES
Audit of actual business processes involves the examination of their order of organization and functioning. The object of examinations may be separate sectors of activity (management system, marketing, HR-management, etc.) as well as the company's activity as a whole.
AUDIT OF INTERNAL CONTROL SYSTEM
Internal control system is a combination of methods and procedures aimed at protecting the assets and at prevention of mistakes, providing the accuracy and completeness of accounting records and timeliness of financial reporting. Within the audit of internal control system we examine:
- Control environment established in a company;
- Process of rating of risks connected with tax and financial statements;
- Information system related to the financial statements preparation;
- Availability of control actions and monitoring control resources.
HR AUDIT
HR audit involves analysis of efficiency of HR-management and remuneration. It includes the following stages:
- HHR-policy diagnostic
Evaluation of reasonableness of staff headcount and its structure, along with the personnel list; analysis of staff base stability and turnover indexes; organization human reserves management;
- Evaluation of the efficiency of labor costs
Evaluation of labor productivity; assessment of the correspondence of labor productivity growth to salary increase; estimation of motivation system efficiency through staff payback indexes.
MANAGEMENT AUDIT
Management audit is an estimation of the effectiveness of the current management system in single companies as well as in holding structures. Management audit solves the following tasks:
- Evaluation of strategy and policy of business development;
- Evaluation of the efficiency of current management system;
- Analysis of formation of management system within the corporate structure for synergy effect valuation;
- Evaluation of information flow schemes and level of management system automation.
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