AUDIT SERVICES
Audit services in Ukraine are provided by “RGS – Russian
Audit Group”. Audit is the primary activity of RGS
(Certificate (license) of the Entry in the Register
of Audit Entities No. 3213 issued by the Audit Chamber
of Ukraine subject to Resolution No. 124 of June 26,
2003).
RGS provides the following services:
-
Audit of business with
any form of organization, legal status or ownership
-
Audit of an entity to determine
its investment attractiveness
-
Audit of financial statements
prepared in compliance with international accounting
standards
- Operational audit (including optimization
of taxation)
- Other audit-related services.
Audit services are provided according
to both current Ukrainian laws regulating audit procedures
and internal standards of RGS.
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Internal standards are aimed at developing and specifying
requirements of international audit standards considering
the international and own audit experience.
At the same time internal standards are promptly revised
and adjusted due to changes in Ukraine’s laws regulating
audit activities.
Following a commonly accepted structure and irrespective
of the audit form and type of audited business activity,
audit covers the following issues:
– purposes of establishing and carrying out business
activities (constituent and licensing documents; legislative
and regulatory framework for activities; efficiency
standards);
– legal and economic valuation of financial and economic
agreements;
– valuation of efficiency of accounting and internal
control systems;
– compliance of financial and economic transactions
with applicable laws;
– adequate reflection of financial and economic transactions
in accounting and reporting documents;
– tax status, costing completeness and timely payment
of taxes;
– independent finding on the reliability of accounting
reports by substantial aspects and presenting of audit
results in accordance with terms of an agreement and
audit purposes; and
– events to follow after the reporting date.
Specificities of activities, organization and legal
status of a customer’s business are taken into account
in determining audit subjects, applicable accounting
standards, and audit technology.
For issues of interest to you, please call us
in Moscow: + 7 (095) 517-67-92
in Kiev: + 38 (044) 238-89-84
E-mail: info@rgs-group.ru
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