ОСНОВНЫЕ ЗАДАЧИ И ПРИОРИТЕТНЫЕ НАПРАВЛЕНИЯ РАЗВИТИЯ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ

Abstract

The article analyzes the state of the audit services market in Russia and discusses the main tasks of the development of auditing activities. It is noted that there is a need to expand auditing activities within the framework of the Eurasian Economic Union based on the use of international auditing standards. This is necessary to create a single market for audit services on the territory of the EAEU. At the same time, in modern conditions, many small and medium-sized businesses, non-public joint-stock companies have been removed from mandatory audit. At the same time, the introduction of the new FSB will require the compilers of the reporting knowledge of international accounting standards and professional judgment in the formation of accounting indicators for 2022. Therefore, the task of auditors is still to confirm the accounting statements, as well as to verify compliance of financial and economic activities with the basic laws, accounting standards, checking the completeness and legality of business transactions. Audit is also necessary to prevent falsification of accounting statements using various schemes in order to improve and worsen it, thereby misleading regulatory authorities, as well as owners, investors, banks, etc. Often, organizations show unreliable accounts receivable and accounts payable, do not conduct an actual inventory or do not create a reserve for doubtful debts, a reserve for inventory impairment. It is the auditors who can monitor the conduct of a genuine inventory, make inquiries to counterparties and identify the actual state of affairs in the organization. Thus, an effective and efficient internal control system is required to reduce the risks of misstatement of financial statements and prevention of a particular type of fraud or unfair actions, which can only be assessed by experienced auditors. The article also notes the need not only to audit the correctness of the preparation and confirmation of accounting (financial) statements, but also to audit the effectiveness of the use of funds and the compliance of costs with the established goals of the company