fc11278df839 provided by the Federal

provided by the Federal


 
Accreditation raises the question - what is accreditation and what it should be?
 
What? course, an institution or a lecturer? Who? - CAO, a state Agency, or anyone else? If the right accreditation will be the CAO, which has its own training centres, will not cause any conflict of interests. We believe that building an effective accreditation system - it prohibitively expensive, and is at risk even more "burocracia", but without any guarantee as to increase quality of training hotels in Novosibirsk. The benefits of accreditation of training centres for training apartments in Novosibirsk can be that it helps the auditor or audit organization to conduct the selection of training tools. However, you cannot set the requirement that the credit of 40 hours of professional development were credited only to accredited courses. 5.7 External quality control as the primary tool for tracking training In this paper, we propose to focus on the method of obtaining qualification, named by us as "assessment results". In accordance with this method, each auditor should develop its own plan and subsequently keep records of all activities related to the implementation of this plan. There is a hierarchy of control systems. The closer the control is to the auditor, the more efficient it becomes, however, at such at such proximity to the auditor reduced degree of independence. To this hierarchy normally work, you need to find a balance between efficiency and independence. Type control Efficiency of Independence Self-control auditor 1 4 Control of the audit 2 organizatsii External quality control CAO 3 2 The oversight Council- -auditing 4 1 (1 - highest, 4 - lowest) First of all, the system of external quality control is aimed at checking the quality of the audit. The control consists of horizontal and vertical checks that may be linked to the use of "testing monitoring systems and testing procedures on the merits" in the audit environment. The availability of qualified auditors in Novosibirsk is only one component of success for a good audit that, ultimately, is the main purpose of the regulation. Vertical control is tested for proper planning and performing the audit. If there are problems, the nature of their occurrence will be very difficult to determine whether it was a lack of knowledge, or some other reason. Although at the time of the inspection picture can be made clear. During the horizontal scan examines the systems and procedures in the audit of the organization. The presence of well-established systems and procedures do not guarantee the correctness of the audit, although on the other hand they can be used to understand whether the audit will hold properly. It is easy enough to create a model of horizontal control for test planning and monitoring training. 5.8 Is direct control over professional development by the CAO or the state more effective? Instead of holding indirect control over professional development of auditors through a system of external quality control, auditing organizations, may be exercised direct control by the CAO or the state. This can be achieved by UAC training at 100% or selectively. We are inclined to believe that this method is the least effective because of its formalization and ignoring the control system existing in the audit organization. However, to completely abandon this method of control is impossible, as the system operating in the audit organizations may not always be effective. 5.9 Supervisory role of the state In this Memorandum is not described in detail the role of the state as a Supervisory body. The main interest apartments for rent is that the audit was carried out by all the rules. Currently, there is the intention of the state to convey the most authority to exercise control over the profession in the hands of the self-regulatory audit organizations.However, by the Russian Ministry of Finance and with the help of the Council for auditing the Finance Ministry, the state will oversee the profession in General, and the activity of CAO in particular.Under the supervision of the CAO will be oversight of the effectiveness of system training. 5.10 does this scheme work? Oversight of the auditing profession is a very difficult question. How the audit profession is functioning properly, it will be seen from the cost of financing for Russian companies, as well as of the frequency and materiality of the audit scandals. Traditionally scandals arise when the General economic downturn or decline in a particular sector of the economy, so the comparisons of performance over several years should be treated with caution. When scandals occur and it is under investigation, but have come to the conclusions that scandals arise for a number of reasons. Can the scandal Inroom be attributed to shortcomings with professional development? People do not die of AIDS, they die from diseases that are usually struggling immune system, and which, in turn, destroyed by AIDS. The disadvantages of the system of professional development have an indirect effect. Excellent system of training does not guarantee failure, but reduce the risk of its occurrence. Unfair actions do not occur as a result of poor internal control system and result in the theft of assets. With the help of the system of internal control reduces the risks of fraud, but fully deviceroot based they are not eliminated. An optimal system should contribute to finding a balance between expertise and independence. In this paper we suggest to find a balance. Progress should always be monitored, and the system from having experience. The Ministry of Finance of the Russian Federation. 3. Auditor's qualification certificate is issued on the basis of the application of the person seeking the Commission (hereinafter - the applicant). Application for issuance of qualification certificate of the auditor (hereinafter - application) shall be in writing in self-regulating organization of auditors on the choice of the applicant. 4. The statement made by the applicant shall be accompanied by: a) documents confirming possession of the applicant to the date of the announcement of the unified certification Commission of the results of the qualification examination of the experience provided by the Federal law of December 30, 2008 No. 307-FZ "On auditing activity"; b) the document confirming the payment for the issuance of the qualification auditors (with this card). 5. A statement by the applicant personally or by his representative on the basis of duly proxy. An appeal to self-regulating organization of auditors or sent by mail with return receipt requested. 6. The claim is considered a self-regulating organization of auditors within a period not exceeding 30 calendar days from the date of receipt of application, subject to receipt of a self-regulating organization of auditors unified solutions the Commission, established in accordance with the Federal law dated December 30, 2008 No. 307-FZ "On auditing activity" on the submission by the applicant of qualification exam stipulated by the Federal law. If as of the date of receipt of application in the self-regulating organization of auditors solution of the unified certification Commission of the surrender of the applicant qualifying exam is not received, the self-regulating organization of auditors shall consider said appeal within a period not exceeding 30 calendar days from the date admission decisions. The day of receipt of application in the self-regulating organization of auditors is: a) the date specified in the level of self-regulating organization of auditors of acceptance statements; b) the date of delivery of postal items specified in the notice of award. 7. The results of the application of the self-regulating organization of auditors shall decide: (a) on issuance of qualification certificate of the auditor candidates corresponding to the requirements of the Federal law of December 30, 2008 No. 307-FZ "On auditing activity"; b) refusal to issue the qualification certificate of the auditor in cases as established in paragraph 6 of article 11 of the Federal law of December 30, 2008 No. 307-FZ "On auditing activities". 8. The solution of the self-regulating organization of auditors on the issue (refusal) qualification certificate of the auditor shall be made in writing. 9. Self-regulating organization of auditors shall notify the applicant of the decision taken its decision to issue the qualification certificate of the auditor no later than 5 calendar days from the date of the decision. The procedure for notifying applicants of its self-regulating organization of auditors of the decision to issue the qualification certificate of the auditor, including the place and time of obtaining a qualification certificate of the auditor, set a self-regulating organization of auditors. 10. In the case of a decision on refusal to issue the qualification certificate of the auditor of a self-regulating organization of auditors not later than 10 calendar days from the date of this decision, shall notify the Director of housing office provides rental services the apartment. Notice in writing together with a certified self-regulating organization of auditors a copy of such decision shall be sent to the applicant by mail with return receipt requested. The date of the self-regulating organization of auditors notice of the decision to deny the issuance of qualification certificate of the auditor shall be the date specified in the mail. 11. Granted the qualification certificate of the auditor is assigned a number. The number of qualification certificate of the auditor consists of a two-digit registration number of the entry of information about the self-regulating organization of auditors in the state register of self-regulating organizations of auditors and the six-digit serial numbers of the qualifying certificate of the auditor, issued by self-regulating organization of auditors. Sequence numbers are assigned to the qualification certificates of the auditor sequentially without gaps, starting with the rooms. 12. In case of change of surname, name or patronymic of the auditor shall be issued a qualification certificate of the auditor issued on the new form (hereinafter re-qualification certificate of the auditor. 13. Re auditor's qualification certificate shall be issued upon written request of the auditor, stating the main registration number in the register of auditors and audit organizations of the self-regulating organization of auditors (ORNZ), the reason for the renewal of the qualification certificate of the auditor. To the application for re-issuance of qualification certificate of the auditor shall include a copy of the document confirming the change of name (first name, patronymic). 14. In place of the lost (lost) valid qualification certificate auditor a duplicate will be issued a qualification certificate of the auditor. 15. The duplicate copy of the qualification certificate of the auditor shall be issued upon written request of the auditor, stating the main registration number in the register of auditors and audit organizations of the self-regulating organization of auditors (ORNZ), the reason for obtaining duplicate. 16. The application for re-issuance of qualification certificate of auditor for system Secure Shuttle Transport (application for issuance of duplicate certificate of qualification certificate of the auditor) is served personally by the auditor or his representative on the basis of duly proxy. The application for re-issuance of qualification certificate of the auditor (application for issuance of duplicate certificate of qualification certificate of the auditor) is directly into a self-regulating organization of auditors, which issued a qualification certificate of the auditor, or sent to this self-regulating organization of auditors mail, return receipt requested. 17. Self-regulating organization of auditors shall consider the application for re-issuance of qualification certificate of the auditor (application for issuance of duplicate certificate of qualification certificate of the auditor), renew qualification certificate of auditor prepares a duplicate copy of the qualification certificate of the auditor) and produces a period not exceeding 30 calendar days from the date of receipt of application. The day of receipt of application for issuance of a re-qualification auditors (application for issuance of duplicate copy of qualification certificate of auditor) in a self-regulating organization of auditors is: a) the date specified in the level of self-regulating organization of auditors on acceptance of the application; b) the date of delivery of postal items specified in the notice of award. 18. On the duplicate copy of the qualification certificate of the agent on real estate in Novosibirsk in the top right corner of the face of the form shall bear the stamp "DUPLICATE". 19. Assigned to a self-regulating organization of auditors in accordance with this Order number the qualification certificate of the auditor is retained when the re-issuance of qualification certificate of the auditor (duplicate qualification certificate of the auditor 20. Issuance of qualification certificate of the auditor (re qualification certificate of the auditor, the duplicate copy of the qualification certificate of the auditor) is the applicant (auditor) upon presentation of a document proving his identity, or representative of the applicant (auditor) on the basis of duly proxy. Upon written request of the applicant (auditor) qualification certificate of the auditor (re-qualification certificate of the auditor, and a copy of the qualification certificate of the auditor) may be sent to him by certified mail with a list of attachments and the notification specified in the statement address.21. Self-regulatory organization of auditors records issued auditor qualification certificates, re-auditor qualification certificates, copies of qualification certificates of the auditor. 22. Self-regulatory organization of auditors records issued auditor qualification certificates, re-auditor qualification certificates, copies of qualification certificates of the auditor. 22. Self-regulatory organization of auditors provides storage and records forms auditor qualification certificates as forms of the strict reporting.