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11.08.2020

Storage periods for accounting documents. Storage periods for documents Internal audit documents storage period

At the end of the audit, working documentation is handed over for mandatory storage in the archive of the audit organization.

Working documentation should be kept assembled in folders ("files") established for each department. The system for arranging documents in folders is established by the audit organization. Working documentation should be kept in bound form.

Safety working documentation, registration and transfer of it to the archive is organized by the head of the audit firm or a person authorized by him.

The issuance of working documentation, fixing the conducted and conducted audit, to employees of the audit organization who are not engaged in the audit of a given economic entity should traditionally not be allowed.

Working documentation must be kept in the archive of the audit organization for at least 5 years.

Withdrawal of working documents can only be carried out by authorized bodies in the cases and in the manner established by law Russian Federation.

In the event of the loss or destruction of working documents, the head of the audit organization must appoint an official investigation, the results of which are documented in an act.

Working documentation is the property of the audit organization that carried out the audit. Note that each audit firm, taking into account the specifics of the activity and the need to comply with the requirements of regulatory enactments, must take measures to ensure the safety of working documents. This procedure should be fixed in an internal corporate rule (standard) approved by management. All employees of the audit organization should be familiarized with the content of this rule (standard) against receipt.

Working documentation is confidential. Neither the tax nor any other authorities have the right to demand, and the auditor is not entitled to provide working documentation for audits (except for cases expressly provided for by the legislation of the Russian Federation) The audit organization may, although not obliged, to provide working documentation to the client.

Archiving audit files is a major problem for audit organizations. Let's say that the audit firm has 100 clients, and the width of a typical hard binder is 7 cm; it turns out 7 running meters of folders. If we take into account that at least two folders are brought up for each client, one more is added every year, and they need to be stored for 5 years, it becomes clear that this may not be a wardrobe, but rather a spacious room with shelving, without windows , with a reliable metal door. Measures should be provided to prevent the loss of or damage to documents as a result of fire or flood, and to prevent unauthorized admission. The loss or theft of these documents or the disclosure of the information contained in them will deal a blow to the reputation of the audit organization.

Western audit firms are trying to convert some of the audit files to microfilm, which allows them to be stored in a more compact form. Some firms move part of the archive to special suburban storage facilities, since renting office space in the city center is expensive.

Auditor's Working Papers- these are materials prepared by the auditor and for the auditor, or received and stored by the auditor in connection with the conduct.

The auditing organization must draw up all information that is important to support the auditor's opinion that the audit was carried out in accordance with federal rules (standards) of auditing. Requirements for working documents are established by Federal Rule (standard) No. 2 "Documenting an Audit", approved by Decree of the Government of the Russian Federation of 23.09.2002 No. 696.

Working papers are used in the following cases:
  • when planning;
  • implementation of current control and verification of the work performed by the auditor;
  • to record audit evidence obtained for the purpose of confirming the auditor's opinion.

The auditor has the right, guided by his professional opinion, to determine the volume of working documents for each specific audit.

It should be borne in mind that the form and content of working documents are determined by:

  • the nature of the audit engagement;
  • requirements for the auditor's report;
  • the nature, complexity of the audited entity's activities;
  • the nature and condition of systems accounting and internal control of the audited entity;
  • the need to give instructions to audit personnel, to exercise control over them, to check the work performed by them;
  • specific methods and techniques used in the audit process.

An audit organization can develop typical working papers... They are drawn up on paper, electronic media or in any other form of information storage. Working papers need to reflect information: about the name of the audited entity; period and time of inspection; the person who performed the audit procedures; as well as the person in control (for example, it could be a manager audit). These documents should also include: a description of the client's business; audit planning; preliminary assessment accounting systems and internal control of the audited entity, confirmation of this assessment during the audit; assessment of audit risk, materiality; methods of selection and construction of audit sampling; control tests performed; substantive verification procedures; the results and conclusions of the audit auditor; other information necessary to support the auditor's conclusions.

When conducting a coordinated audit, some files (folders) of working documents can be attributed to permanent or current files. The permanent file contains information that reveals the peculiarity of the audited entity's activities, which is updated as new information becomes available. This file includes copies of the charter, certificate of state registration, licenses and other similar information. The current file includes information related to the audit for a particular period.

Internal working papers are stored in the audit organization and, as a rule, are not provided to the auditee, except in cases agreed with the auditor. In practice, these can be formal responses to consultations on client issues and copies of external inquiries conducted by the auditor with the client's consent.

The audit organization must ensure the confidentiality and safety of working documents (at least five years).

Working papers are the property of the auditor.... At the discretion of the auditor, they can be presented to the auditee, but cannot serve as a substitute for accounting records.

A special role is played by the auditor's working papers. Sample each paper is drawn up in accordance with the rules established in practice. The information contained in the forms is confidential. Consider further the main types of working papers of the auditor.

general characteristics

Auditor's Working Paper- paper, which contains the notes made by a specialist in the course of planning an inspection, in preparing for its implementation, summarizing the results. It may also contain information received from third parties, contractors of the inspected enterprise. The quantity and is determined individually in each case. The purpose of their design will be of decisive importance.

Appointment

In practice, such auditor's working papers:

  1. By fixed assets... They contain information about the property of the inspected enterprise, its movement, cost, expenses, accounting, receipt and other operations with values.
  2. For scheduling an inspection. They reflect the main stages of the audit.
  3. Confirming procedures.
  4. Contains information about audit reporting and information summarizing the results.

Working papers are also prepared for:

  1. compliance with the program and plan.
  2. Ensuring the validity and legality of the inspection.
  3. Quality control check.
  4. Formation of an audit report.
  5. Monitoring the activities of a specialist and justifying remuneration.
  6. Documentation of the risk determined by the auditor with a reduction of its magnitude.

Determining factors

The number, content, forms of documents are selected depending on:

  1. Specialist qualifications.
  2. The terms of the contract with the inspected company.
  3. Previous experience.
  4. Internal standards and rules that the specialist is guided by.

Auditor Working Paper Form

Regardless of the purpose of use, general requirements are imposed on securities. First of all, anyone should reflect complete and specific information. This is necessary to make it easier for another specialist to understand the essence of the activities performed.

Each one is drawn up directly during the verification process. Filling in papers after or before an inspection is not allowed. When preparing the documentation, the auditor must take into account not only the information that relates to the audited period, but also information for previous time intervals. The papers must contain key data on which the specialist should express an opinion. It is necessary that they cover the most significant areas of inspection and tasks set and implemented by the authorized person.

The documentation should allow for the analysis of the reports, according to the established criteria. The papers reflect the state and assessment of internal control in the organization, as well as the level of confidence in it. They record the procedures performed related to the audit and analysis of the company's accounting, compliance with financial policies, compliance of reporting with statutory standards, principles and requirements.

Information in each is entered so that later it was possible to easily understand what was written. An obligatory requirement is the indication of the date and place of registration, the surname of the specialist. The documents must be signed by the auditor, an identification code. Pages are numbered. In addition, the specialist indicates the sources from which he took information for paperwork, applications that fix economic and financial operations enterprises.

Classification

It is carried out according to different criteria. Depending on the period of maintenance and execution, documents can be long-term or short-term use. According to the sources and the method of obtaining, the papers are divided into those received from third-party entities or from the inspected enterprise, as well as issued by the specialist himself. Depending on the purpose, the documents can be:

  1. Survey.
  2. Verification.
  3. Informative.
  4. Confirming.
  5. Comparative.
  6. Estimated.
  7. Analytical.

According to the form of provision, graphic, text, tabular and combined forms are distinguished. Depending on the design technique, papers can be handwritten or filled out using a PC.

Auditor Working Papers: An Example

The papers that the specialist uses during the audit reflect different information. In accordance with this, papers with data are distinguished:

  1. Legal nature.
  2. About the management and employees of the company.
  3. On the structure and organization of the firm.
  4. About economic foundations activities of the enterprise. Such documents describe financial policy companies.
  5. About the accounting system. These include statements, primary securities, etc.
  6. Organizational and functional tasks. This can include plans, audit programs, lists of activities and procedures, etc.
  7. On risk assessment. These include calculations.
  8. By checking individual indicators and articles of the enterprise.

Working documents should also include recommendations and proposals, correspondence of a specialist.

Features of the content

The specialist must reflect in the documentation information about:

  1. Scheduling inspection.
  2. The nature, timing and volume of activities performed, their results.
  3. Conclusions, which were formulated on the basis of the received and analyzed materials.

The papers must contain a justification for all key points, on which the final opinion will be expressed.

Nuances

  1. The nature of the assignment.
  2. Requirements to be met by the conclusion.
  3. Features and nature of the activity of the inspected entity.
  4. The use of control techniques and methods during the execution of the audit.

Working papers are the property of the audit firm. She has the right to take any actions with them at her discretion, if they do not contradict the legislation, other norms and professional ethics... Certain documents or excerpts from them may be presented to the inspected enterprise. But they cannot be a substitute for accounting records.

Storage

After the end of the check, the documentation must be handed over to the archive. Papers are stitched, folded into folders established for each inspection separately. In the working documentation contained in the files "permanent and current dossier", the pages are numbered, and their number is indicated on special sheets. Paper regular customers stored in one set. The documents in these folders are sorted in chronological order. Files of "special" and "permanent" dossiers may be transferred from one year to another. The leading specialist or other auditors subordinate to him must necessarily mark the changes on the documents, if any, the date of the adjustments. The entries are confirmed by signatures. The preservation of documents, their execution, their transfer to the archive is ensured by the leading specialist responsible for a certain check.

Additionally

Each document must contain identification parameters. These include, in particular, the name of the inspected person, the inspection period, and so on. In addition, identification indices and cross-references must be provided in the papers. This ensures faster picking of them into files. Full name is indicated at the end of each folder. responsible employee and his signature. Documentation can be stored on paper or electronic media, as well as on photographic film. The term of keeping papers handed over to the archive is not less than five years.

  1. Purpose, objectives, directions of audits, the composition of users of materials of audit reports, their focus and content
  2. The difference between audit and other forms of economic control: audit, financial control, forensic accounting expertise
  3. Features of the organization of audit activities during an accompanying (consulting) audit
  1. Rights and obligations of auditors, audit firms and audited persons
  2. Responsibility of auditors and audit firms: types, measures of responsibility
  1. International auditing standards. Implementation of International Auditing Standards in Russian Practice
  1. Requirements for the level of professionalism of auditors. Professional certification system for auditors
  2. Independence of the auditor and the auditing organization. Legal restrictions in engaging in auditing activities, in conducting audits of a specific client
  1. Selection of clients by audit organizations and auditors
  2. The main stages of an audit: preparing and planning an audit, obtaining and evaluating audit evidence, evaluating audit results
  1. The need to understand the activities of the audited entity
  2. Study and assessment of the internal control system during the audit
  3. The concept of materiality in the audit process
  1. Prerequisites for the preparation of financial (accounting) statements
  2. Features of documentation at different stages of the audit
  1. Features of the technology of auditing in organizations of different industries, organizational and production structure and legal forms. Selection of the main directions of the audit
  2. Communicating the results of the audit to the management and representatives of the owner of the audited entity
  1. Objectives and methods of financial analysis used in audit
  1. Purpose, composition and content of the auditor's report

    8. The order of storage and use of working documents

Working documentation consists of:

  • separate completed tables and forms of documents,
  • explanations, explanations and statements of the audited organization, its leaders and executive employees (if necessary),
  • copies, including photocopies, of documents of the auditee attached to the relevant forms of documents drawn up by auditors,
  • other documents of significant importance, in the opinion of the head of the audit and / or auditors who took part in it.

In this case, copies, including photocopies, of documents of the audited organization can be included in the working documentation of the auditing organization with the consent of this audited organization. If the audited entity refuses to provide the auditor with copies primary documents, then the auditor is obliged to record the details of the checked document in the working documentation for the purpose of its unambiguous identification.

Working documentation is drawn up in the form of forms, standard form tables, depending on their functional purpose or in free presentation. Standard forms of working papers are approved by the audit firm as annexes to the in-house Audit Documentation Standard and are adjusted as necessary. For each section of the check, a separate set of working documentation is filled out.

Working documentation should be created on paper, records in documents should be made by means of ensuring the safety of records for at least 5 years.

Working documents must be executed accurately, the information contained in them must be easy to read and unambiguous.

At the end of the audit, the working documentation is completed in a separate folder in the order identification numbers and is deposited in the archive of the audit organization.

The procedure for storing documentation, the terms of its storage, the delimitation of access to it for various persons and categories of personnel of the audit firm should be established by a separate intra-firm standard.

Working documentation prepared during the audit is the property of the audit organization.

The audit organization is not obliged to provide working documents to the client in respect of whom the audit was carried out, and has no right and is not obliged to provide working documents to other persons, including tax and other government bodies, except for the cases expressly provided for by the legislation of the Russian Federation.

Withdrawal of working documents from an audit organization may be carried out only by authorized bodies in the cases and in the manner directly established by the legislation of the Russian Federation.

Control questions:

  1. What Does Sufficient Appropriate Audit Evidence Mean?
  2. What procedures for obtaining audit evidence do you know?
  3. Decipher the meaning of the prerequisites for the preparation of financial accounting statements.
  4. What is the Importance of Documentation in Auditing?
  5. What are the requirements for the content and design of working documentation?
  1. Merzlikina, E.M. Audit: textbook / E.M. Merzlikina, Yu.P. Nikolskaya - M .: INFRA-M, 2008 .-- 367 p.
  2. Fundamentals of audit: textbook. allowance / Ed. M. V. Melnik-M .: INFRA-M, 2008 .-- 366 p.
  3. Podolsky, V. I. Audit: textbook / V. I. Podolsky, A. A. Savin. - M .: YURAYT, 2010.-605 p.
  4. Sheremet, A.D. Audit: textbook for universities in economics. specialties and directions / A. D. Sheremet, V. P. Suyts. - 5th ed., Rev. and add. - M .: INFRA-M, 2009 .-- 447 p.

Federal Law "On Accounting" dated 06.12.2011 No. 402-FZ (hereinafter referred to as the Law) has been applied since 2012.

Introduced the obligation to transfer documents when changing the head

Federal law dated June 28, 2013 No. 134-FZ, article 29 "Storage of accounting documents" was supplemented with clause 4, according to which, when changing the head of the organization, the transfer of accounting documents of the organization must be ensured.

At the same time, the new paragraph 4 of Article 29 of the Law establishes that the procedure for transferring accounting documents is determined by the organization independently.

This means that the organization must fix the specified procedure in the accounting accounting policies or another local standard that regulates the peculiarities of accounting in an organization.

The new norm applies from June 30, 2013.

Cases have been established when an organization is required to prepare interim financial statements

Federal Law of 23.07.2013 No. 251-FZ from 01.09.2013 is introduced into new edition clause 4 of article 13 "General requirements for accounting (financial) statements".

An economic entity must prepare interim accounting (financial) statements in cases where such an obligation is established:

The legislation of the Russian Federation;

Regulatory legal acts of the authorities state regulation accounting;

Agreements, constituent documents of an economic entity;

By decisions of the owner of the economic entity.

On a note

According to paragraph 1 of Art. 30 of the Law, prior to the approval of new federal and industry standards, the current rules of accounting and preparation of financial statements are applied.

According to clause 48 of PBU 4/99, an organization must prepare interim reports for a month, a quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by the legislation of the Russian Federation.

The obligation to present an auditor's report is introduced

Federal Law No. 251-FZ of July 23, 2013, from September 1, 2013, amended the wording of paragraph 10 of Article 13 "General requirements for accounting (financial) statements".

Now in case of publication, as well as submissions accounting (financial) statements, which are subject to statutory audit, such accounting (financial) statements must be published and introduce oneself together with the auditor's report.

The introduction of this norm is due to the fact that the new Law audit report was removed from the annual financial statements presented to users (see article 14 of the Law).

Accordingly, organizations that are subject to statutory audit, starting with the annual financial statements for 2013, will have to submit an auditor's report to users along with the accounting (financial) statements.

On a note

The cases and procedure for conducting a statutory audit are established by Article 5 of Federal Law No. 307-FZ dated 30.12.2008 “On Auditing”.

The terms of storage of the auditor's report have been established

Federal Law No. 251-FZ of July 23, 2013 supplemented clause 1 of Article 29 "Storage of accounting documents".

It is established that the auditor's report on the accounting (financial) statements is subject to storage economic entity within the terms established in accordance with the rules for organizing state archival affairs, but not less than five years after the reporting year.

The norm is applied from 01.09.2013.

On a note

The storage periods for accounting and reporting documents are set in section 4 of the Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558.

Clarified requirements for chief accountants

Clause 4 of Article 7 "Organization of accounting" contains the requirements that must be met by chief accountants (other officials responsible for accounting):

Open joint stock companies(excluding credit institutions);

Insurance organizations;

Non-state pension funds;

Joint stock investment funds;

Mutual funds management companies;

Economic entities, securities which are admitted to circulation at organized auctions (with the exception of credit institutions);

Management bodies of state off-budget funds;

Management bodies of state territorial extra-budgetary funds.

In particular, paragraphs. 1 p. 4 art. 7 (revised) found that Chief Accountant the above organizations should have higher education.

In the previous edition it was stated - "the highest professional education". Now the word "professional" is excluded from the specified norm. This is due to the adoption of the Federal Law "On Education in the Russian Federation", which defines what belongs to "vocational education".

Corresponding changes were made to pp. 2 p. 4 art. 7 on the requirement for the seniority of the chief accountant. The chief accountant of the above organizations must have work experience related to accounting, preparation of accounting (financial) statements or auditing activities, at least three years out of the last five calendar years, and in the absence higher education in the specialties of accounting and auditing- at least five years out of the last seven calendar years. In this norm, the concept of "higher professional education" is also replaced by "higher education".

Changes were introduced by the Federal Law of 02.07.2013 No. 185-FZ and are applied from 01.09.2013.

Requirements for chief accountants of financial organizations have been established

According to paragraph 7 of Article 7 "Organization of accounting", the chief accountant credit institution must meet the requirements established The central bank Russian Federation.

Federal Law No. 251-FZ of July 23, 2013 supplemented this provision. From September 1, 2013, the chief accountant of a non-bank financial institution must also meet the requirements of the Bank of Russia.

Changed the procedure for the development and approval of industry accounting standards

Federal Law No. 251-FZ of July 23, 2013 amended clauses 1 and 2 of article 25 "Council for Accounting Standards" and excluded clauses 3 and 4 from this article.

It has been established that the Accounting Standards Council under the Ministry of Finance of Russia examines projects not only federal, but also sectoral accounting standards.

Previously, the right to review draft industry standards was vested in the state accounting regulation bodies in the relevant area. economic activity... This norm has been excluded from the new edition of Article 25 of the Law.

Right development and approval sectoral standards are endowed only by the Bank of Russia within its competence (subparagraph 1 of paragraph 2 of article 23 of the Law as amended).

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