Russian Federation
Th is article is devoted to the need for an audit report in electronic form using a digital electronic signature. The article deals with the features of identifi cation of forms of submission of the audit report within the framework of regulatory legal acts regulating audit activities in the Russian Federation, as well as the advantages of presenting the audit report in electronic form before its submission on paper and the non — mitigation of threats associated with these.
audit report, a document in electronic form document in electronic form, electronic document, digital signature simple, unskilled digital signature, qualifi ed digital signature.
1. Federal'nyy zakon ot 30.12.2008 № 307-FZ (red. ot 23.04.2018) «Ob auditorskoy deyatel'nosti».
2. Federal'nyy zakon ot 06.12.2011 № 402-FZ (red. ot 29.07.2018) «O buhgalterskom uchete».
3. Federal'nyy zakon ot 06.04.2011 № 63-FZ (red. ot 23.06.2016) «Ob elektronnoy podpisi».
4. Prikaz Rosstata ot 20.05.2013 № 183 (red. ot 30.06.2016) «Ob utverzhdenii Administrativnogo reglamenta predostavleniya Federal'noy sluzhboy gosudarstvennoy statistiki gosudarstvennoy uslugi «Obespechenie zainteresovannyh pol'zovateley dannymi buhgalterskoy (finansovoy) otchetnosti yuridicheskih lic, osuschestvlyayuschih svoyu deyatel'nost' na territorii Rossiyskoy Federacii» (Zaregistrirovano v Minyuste Rossii 08.11.2013 № 30338).
5. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy otchetnosti organizaciy za 2018 god (prilozhenie k pis'mu ot 21 yanvarya 2019 g. № 07-04-09/2654).
6. Sbornik primernyh form zaklyucheniy, sostavlennyh v sootvetstvii s mezhdunarodnymi standartami audita (versiya 3/2018).
7. Klassifikator narusheniy i nedostatkov, vyyavlyaemyh v hode vneshnego kontrolya kachestva raboty auditorskih organizaciy, auditorov (odobren Sovetom po auditorskoy deyatel'nosti 15.12.2016, protokol № 29) (red. ot 21.09.2018).
8. Primernyy dogovor na provedenie audita buhgalterskoy (finansovoy) otchetnosti organizacii (odobren Sovetom po auditorskoy deyatel'nosti 18.09.2014, protokol № 14).
9. Pis'mo Rosstata ot 04.12.2017 № 04-4-04-4/136-SMI «O predostavlenii auditorskogo zaklyucheniya o buhgalterskoy (finansovoy) otchetnosti v organy gosudarstvennoy statistiki».
10. Pis'mo Minfina Rossii ot 30.01.2013 № 03-02-07/1/1724.
11. Mezhdunarodnyy standart audita 200 «Osnovnye celi nezavisimogo auditora i provedenie audita v sootvetstvii s mezhdunarodnymi standartami audita» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 24.10.2016 № 192n).
12. Mezhdunarodnyy standart audita 700 (peresmotrennyy) «Formirovanie mneniya i sostavlenie zaklyucheniya o finansovoy otchetnosti» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.11.2016 № 207n).
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