Для аудиторов утвержден кодекс профессиональной этики

Екатерина Уцына

Для аудиторов утвержден кодекс профессиональной этики
olly18 / Depositphotos.com

Он был разработан Минфином России и одобрен на днях Советом по аудиторской деятельности. Действовать кодекс начинает с 15 июня 2019 года, а ознакомиться с полным текстом можно на официальном сайте Минфина России.

В кодексе профессиональной этики аудиторов (далее – кодекс) достаточно подробно описываются все аспекты работы и взаимодействия аудитора с проверяемой организацией. Так, есть разделы, посвященные основным принципам этики, порядку заключения договора оказания профессиональных услуг, порядку предоставления второго мнения, особенностям получения вознаграждения аудитором и другим.

Прежде всего в кодексе прописываются и рассматриваются основные принципы этики. К ним относятся честность, объективность, профессиональная компетентность и должная тщательность, конфиденциальность и профессиональное поведение. Это означает, что при проведении проверки аудитор должен действовать открыто и честно, не быть предвзятым и не допускать конфликта интересов, не должен раскрывать полученную в ходе проверки информацию и действовать в соответствии с нормами законодательства.

Также в кодексе прописан и порядок действий аудитора в случае возникновения конфликта интересов. Такая ситуация может сложиться, например, в случае, когда сторонняя фирма запросила консультацию аудитора по приобретению аудируемой организации, или когда приходится одновременно консультировать две компании, являющиеся конкурентами. В таких случаях предписывается, в частности, привлекать разные группы аудиторов к проверке или консультации организаций.

Отдельный раздел посвящен принятию на хранение активов клиента. Так, прописано, что прежде всего аудитор должен запросить информацию об источниках активов. После принятия, их необходимо хранить отдельно от своих личных активов, использовать исключительно по назначению и быть готовым отчитаться за них, а также за связанные с ними доход, дивиденды или прибыль перед любым лицом, имеющим право на эту информацию.

Источник: garant.ru

65 комментария

I have been exploring for a little bit for any high quality articles or blog posts on this sort of area . Exploring in Yahoo I at last stumbled upon this web site. Reading this information So i am happy to convey that I have an incredibly good uncanny feeling I discovered just what I needed. I most certainly will make certain to do not forget this site and give it a glance on a constant basis.

I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…

I have been surfing on-line greater than 3 hours lately, but I never discovered any fascinating article like yours. It?¦s lovely value enough for me. In my view, if all site owners and bloggers made excellent content material as you probably did, the internet shall be much more helpful than ever before.

Thanks a lot for giving everyone an extremely superb chance to check tips from here. It is usually very cool and also stuffed with amusement for me and my office colleagues to search the blog minimum thrice in a week to study the new things you have got. And lastly, I’m just at all times motivated with your unbelievable inspiring ideas you serve. Selected 2 facts on this page are surely the most beneficial we’ve ever had.

Have you ever considered about adding a little bit more than just your articles? I mean, what you say is important and everything. However imagine if you added some great photos or videos to give your posts more, «pop»! Your content is excellent but with pics and clips, this site could definitely be one of the best in its field. Great blog!

I have been surfing online more than 3 hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my opinion, if all website owners and bloggers made good content as you did, the internet will be a lot more useful than ever before.

After study a few of the blog posts on your website now, and I truly like your way of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Pls check out my web site as well and let me know what you think.

My spouse and I absolutely love your blog and find almost all of your post’s to be exactly what I’m looking for. Do you offer guest writers to write content to suit your needs? I wouldn’t mind publishing a post or elaborating on many of the subjects you write about here. Again, awesome weblog!

I really like your blog.. very nice colors & theme. Did you make this website yourself or did you hire someone to do it for you? Plz answer back as I’m looking to construct my own blog and would like to find out where u got this from. cheers

Уведомление: juad888
Уведомление: พอตไฟฟ้า
Уведомление: ks quik 2000

I have been surfing online more than 3 hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my opinion, if all site owners and bloggers made good content as you did, the web will be a lot more useful than ever before.

Thank you a lot for providing individuals with such a remarkable chance to read articles and blog posts from this website. It really is very lovely and also full of a great time for me personally and my office colleagues to search the blog at minimum three times in a week to read the latest things you have. And definitely, I’m so usually fascinated with the powerful points you serve. Certain two facts in this post are certainly the finest we have had.

Good post. I be taught something more difficult on totally different blogs everyday. It’s going to always be stimulating to read content from different writers and observe slightly something from their store. I’d want to make use of some with the content on my weblog whether you don’t mind. Natually I’ll provide you with a hyperlink in your web blog. Thanks for sharing.

I love your blog.. very nice colors & theme. Did you create this website yourself? Plz reply back as I’m looking to create my own blog and would like to know wheere u got this from. thanks

Hi there, just became aware of your blog through Google, and found that it’s really informative. I’m going to watch out for brussels. I will appreciate if you continue this in future. A lot of people will be benefited from your writing. Cheers!

Simply wish to say your article is as surprising. The clarity in your post is just nice and i could assume you’re an expert on this subject. Fine with your permission let me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please carry on the rewarding work.

Hiya, I’m really glad I have found this information. Today bloggers publish only about gossips and web and this is actually annoying. A good site with interesting content, this is what I need. Thank you for keeping this web site, I will be visiting it. Do you do newsletters? Cant find it.

Hey there! This is kind of off topic but I need some help from an established blog. Is it tough to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about making my own but I’m not sure where to begin. Do you have any tips or suggestions? Appreciate it

Howdy would you mind letting me know which hosting company you’re working with? I’ve loaded your blog in 3 completely different internet browsers and I must say this blog loads a lot faster then most. Can you suggest a good web hosting provider at a reasonable price? Many thanks, I appreciate it!

There are some attention-grabbing closing dates in this article but I don’t know if I see all of them center to heart. There is some validity but I will take maintain opinion until I look into it further. Good article , thanks and we want more! Added to FeedBurner as nicely

I like this weblog very much, Its a really nice office to read and get info . «The world breaks everyone, and afterward, many are strong at the broken places.» by Ernest Hemingway.

Добавить комментарий


8 − четыре =