The article assesses the actual prices for the services of Russian audit firms on the basis of the ranking of audit and consulting groups rating agency «Expert RA». The possibility of using the data to justify the initial (maximum) contract price for audit organizations in tenders for the selection of an auditor for the state organizations under the contract system.
audit, the audit organization, audience ratings, fees for the audit, the auditor choice, competition, the initial (maximum) price, the rationale NMT
1. Osnovnye pokazateli rynka auditorskikh uslug v Rossiyskoy Federatsii v 2013 godu. Sayt Ministerstva finansov Rossiyskoy Federatsii. - http://minfin.ru/ru/accounting/audit/basics/programs/.
2. Pyatenko S.V. Organizatsiya raboty auditora i konsul´tanta. ID FBK-PRESS / S.V. Pyatenko. - Moskva, 2001. - 375 s.
3. Mayster D. Upravlenie firmoy, okazyvayushchey professional´nye uslugi / per. s angl. - M. Ivanov. I.: Mann, Ivanov, Ferber. - 2012. - 368 s.
4. Sayt reytingovogo agentstva «Ekspert RA». Renking krupneyshikh auditorskikh kompaniy (auditorsko-konsaltingovykh grupp). - http://raexpert.ru/ratings/auditors/.
5. Sayt reytingovogo agentstva «Ekspert RA». Proekt «Rossiyskiy audit» 2012 god. - http://raexpert.ru/ratings/auditors/2013/.
6. Sayt reytingovogo agentstva «Ekspert RA». Spisok krupneyshikh auditorsko-konsaltingovykh grupp po itogam 2013 goda. Sayt reytingovogo agentstva «Ekspert RA». - http://www.raexpert.ru/rankingtable/?table_folder=/auditors/2013/main.
7. Sayt reytingovogo agentstva «Ekspert RA». - Usloviya uchastiya v proekte «Rossiyskiy audit i konsalting» i metodika spiska krupneyshikh auditorsko-konsaltingovykh grupp. - http://www.raexpert.ru/ratings/auditors/method/.
8. Khanferyan V. Na izlete rosta. Proekt «Rossiyskiy audit 2013». V. Khanferyan. - Ekspert. - 2014. - № 14.
9. Federal´nyy zakon ot 30 dekabrya 2008 goda № 307-FZ «Ob auditorskoy deyatel´nosti».
10. Federal´nyy zakon ot 5 aprelya 2013 goda № 44-FZ «O kontraktnoy sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennykh i munitsipal´nykh nuzhd».
11. Federal´nyy zakon ot 21 iyulya 2005 goda № 94-FZ «O razmeshchenii zakazov na postavki tovarov, vypolnenie rabot, okazanie uslug dlya gosudarstvennykh i munitsipal´nykh nuzhd» (ne deystvuet s 1 yanvarya 2014 goda).
12. Prikaz Ministerstva ekonomicheskogo razvitiya Rossiyskoy Federatsii ot 2 oktyabrya 2013 goda № 567 «Ob utverzhdenii Metodicheskikh rekomendatsiy po primeneniyu metodov opredeleniya nachal´noy (maksimal´noy) tseny kontrakta, tseny kontrakta, zaklyuchaemogo s edinstvennym postavshchikom (podryadchikom, ispolnitelem)».
13. Metodicheskie rekomendatsii po organizatsii i provedeniyu otkrytykh konkursov na pravo zaklyucheniya dogovora bukhgalterskoy (finansovoy) otchetnosti organizatsiy, ukazannykh v chasti 4 stat´i 5 zakona «Ob auditorskoy deyatel´nosti» - http://minfin.ru/common/upload/library/2014/09/main/Metodicheskie_rekomendatsii_1.pdf.
14. Sayt NP «Institut professional´nykh auditorov». - Kal´kulyator trudoemkosti. - http://e-ipar.ru/service/calc.
15. Federal´nyy zakon ot 18 iyulya 2011 goda № 223-FZ «O zakupkakh tovarov, rabot, uslug otdel´nymi vidami yuridicheskikh lits».