Екатерина Чернявская
AndreyPopov / Depositphotos.com
Кабмин предлагает установить как общее требование о независимости аудиторов, так и основы разработки правил о ней. Так, под независимостью аудиторов и аудиторских организаций предполагается понимать отсутствие имущественной, родственной или другой зависимости от аудируемого лица, его учредителей (участников, акционеров), руководителей и других должностных лиц1.
Планируется, что правила такой независимости будут представлять собой документ, содержащий:
основные требования к ней, в том числе к выявлению обстоятельств, создающих угрозу независимости аудиторской организации, аудитора, рисков возникновения такой угрозы; меры по ее предотвращению, устранению либо снижению уровня этой угрозы.
Их предполагается разработать на основании кодекса этики профессиональных бухгалтеров, принимаемого Международной федерацией бухгалтеров.
Также документом предлагается установить, кто в рамках действия Федерального закона от 30 декабря 2008 года № 307-ФЗ «Об аудиторской деятельности» будет пониматься под контролирующими и подконтрольными лицами. Так, контролирующим лицом предлагается считать лицо, имеющие право прямо или косвенно (через подконтрольных ему лиц) распоряжаться в силу участия в подконтрольной организации, на основании договоров доверительного управления имуществом, простого товарищества, поручения, акционерного соглашения, иного соглашения, предметом которого является осуществление прав, удостоверенных акциями (долями) подконтрольной организации, более 50% голосов в высшем органе управления подконтрольной организации. Кроме того, контролирующими лицами могут стать лица, имеющие право назначать (избирать) единоличный исполнительный орган и (или) более 50 % состава коллегиального органа управления подконтрольной организации.
Отметим, что с 4 мая текущего года индивидуальные аудиторы и аудиторские организации обязаны уведомлять Росфинмониторинг о любых основаниях полагать, что сделки или финансовые операции аудируемого лица связаны с легализацией (отмыванием) доходов, полученных преступным путем, или финансированием терроризма.
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1 С текстом законопроекта № 560573-7 «О внесении изменений в статьи 7 и 8 Федерального закона «Об аудиторской деятельности» (в части уточнения положений о независимости и профессиональной этике)» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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Статья содержит анализ причин возникновения проблемы и возможных путей ее решения.
Я чувствую, что эта статья является настоящим источником вдохновения. Она предлагает новые идеи и вызывает желание узнать больше. Большое спасибо автору за его творческий и информативный подход!
Подача материала является нейтральной и позволяет читателям сформировать свое собственное мнение.
Definitely believe that which you said. Your favorite justification seemed to be on the net the simplest thing to be aware of. I say to you, I certainly get irked while people think about worries that they plainly don’t know about. You managed to hit the nail upon the top and defined out the whole thing without having side effect , people can take a signal. Will probably be back to get more. Thanks
Автор приводит конкретные примеры, чтобы проиллюстрировать свои аргументы.
Автор представляет разные точки зрения на проблему и оставляет читателю пространство для собственных размышлений.
I do not know whether it’s just me or if perhaps everybody else encountering problems with your site. It appears as if some of the text on your posts are running off the screen. Can somebody else please provide feedback and let me know if this is happening to them as well? This might be a problem with my browser because I’ve had this happen previously. Many thanks
obviously like your web site however you need to take a look at the spelling on several of your posts. Many of them are rife with spelling issues and I find it very troublesome to inform the truth on the other hand I’ll certainly come again again.
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!…
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Very quickly this web page will be famous among all blogging visitors, due to it’s pleasant articles or reviews
Have you ever thought about publishing an e-book or guest authoring on other blogs? I have a blog centered on the same subjects you discuss and would love to have you share some stories/information. I know my visitors would appreciate your work. If you’re even remotely interested, feel free to send me an e-mail.
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Мне понравился нейтральный тон статьи, который позволяет читателю самостоятельно сформировать мнение.
Я просто восхищен этой статьей! Автор предоставил глубокий анализ темы и подкрепил его примерами и исследованиями. Это помогло мне лучше понять предмет и расширить свои знания. Браво!
Howdy! Do you know if they make any plugins to safeguard against hackers? I’m kinda paranoid about losing everything I’ve worked hard on. Any suggestions?
Я очень доволен, что прочитал эту статью. Она оказалась настоящим открытием для меня. Информация была представлена в увлекательной и понятной форме, и я получил много новых знаний. Спасибо автору за такое удивительное чтение!
I cling on to listening to the rumor speak about receiving free online grant applications so I have been looking around for the best site to get one. Could you advise me please, where could i get some?
Автор предоставляет анализ последствий проблемы и возможных путей ее решения.
Автор представил широкий спектр мнений на эту проблему, что позволяет читателям самостоятельно сформировать свое собственное мнение. Полезное чтение для тех, кто интересуется данной темой.
Статья содержит обновленную информацию и факты, подтвержденные надежными источниками.
I got what you mean , thankyou for putting up.Woh I am pleased to find this website through google. «The test and use of a man’s education is that he finds pleasure in the exercise of his mind.» by Carl Barzun.
Throughout this great design of things you’ll secure an A+ just for effort. Exactly where you actually misplaced us was first in all the facts. You know, they say, the devil is in the details… And that couldn’t be more accurate in this article. Having said that, permit me inform you precisely what did work. The text is certainly extremely persuasive and that is probably why I am making an effort to comment. I do not make it a regular habit of doing that. Secondly, despite the fact that I can certainly notice a jumps in reasoning you make, I am not necessarily convinced of just how you seem to connect the ideas which produce the actual final result. For now I shall yield to your point but wish in the future you connect the facts better.
Автор предлагает аргументы, подтвержденные достоверными источниками, чтобы убедить читателя в своих утверждениях.
Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.
Мне понравился стиль изложения в статье, который делает ее легко читаемой и понятной.
Awsome article and right to the point. I am not sure if this is in fact the best place to ask but do you folks have any thoughts on where to hire some professional writers? Thanks 🙂
Мне понравилось, как автор представил информацию в этой статье. Я чувствую, что стал более осведомленным о данной теме благодаря четкому изложению и интересным примерам. Безусловно рекомендую ее для прочтения!
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An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers
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Статья является информативной и предоставляет различные факты и аргументы.
Я прочитал эту статью с большим удовольствием! Автор умело смешал факты и личные наблюдения, что придало ей уникальный характер. Я узнал много интересного и наслаждался каждым абзацем. Браво!
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But a smiling visitor here to share the love (:, btw outstanding design and style. «Make the most of your regrets… . To regret deeply is to live afresh.» by Henry David Thoreau.
Hey! I just wanted to ask if you ever have any problems with hackers? My last blog (wordpress) was hacked and I ended up losing many months of hard work due to no back up. Do you have any methods to protect against hackers?
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Автор старается сохранить нейтральность и предоставить балансированную информацию.
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Я оцениваю объективность и сбалансированность аргументации в статье.
Мне понравилась организация информации в статье, которая делает ее легко восприимчивой.
Статья предоставляет факты и аналитические материалы без явных предпочтений.
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