Have you been working as an accountant for several years and don’t see any future prospects? Let's discuss what opportunities await a specialist of your level and what it takes to become an auditor.

An accountant with five (or more) years of experience has several development paths. The first is the opportunity to head the accounting department of an enterprise. Chief accountant sounds proud, well paid, although the level of responsibility is colossal. The second is to use all the accumulated knowledge and skills to change professions. An experienced accountant is quite capable of becoming an auditor, internal auditor, financial manager or analyst. This path is the most promising and promising for those who have always dreamed of a brilliant career and who never tire of looking for new opportunities.

It’s easy to determine the vector of your development. Answer your question honestly: Aren’t you tired of keeping records every day, fighting with tax authorities, preparing primary documentation, calculating salaries at the enterprise and doing other routine work? If all this gives you real pleasure, continue your development in accounting and soon you will take the position of chief accountant. If you are tired of the monotony, then it’s time to change your profession. So, let's find out: from accountant to auditor... one step?

Audit or internal audit?

These seemingly similar professions have significant differences.

You study and go to work in a new specialty. Where to get the appropriate education - more on that a little later.

Becoming an auditor is much more difficult. First, you must have a wealth of knowledge:

1. in accounting
2. tax and civil legislation
3. in financial analytics
4. business planning, etc.

Secondly, meet the following requirements:

• have a higher economic or legal education;
• have experience as an accountant, economist, auditor, financier, auditor assistant for at least 3 years over the last 5 years (this must be recorded in the work book);
• successfully pass the written qualifying exam and receive an auditor certificate, which will be valid for 5 years;
• not engage in any other types of business activity (only receiving interest on dividends and shares is allowed);
• have a document confirming payment of the fee for the qualifying exam.

If a specialist from the internal audit service at a large enterprise is involved in work all the time, then the activities of the external auditor are seasonal. Audits are mainly carried out from November to April. Each inspection involves the preparation of a whole package of documents, reports and conclusions. The rest of the time, audit companies experience a decrease in demand for services.

When you decide to become an auditor from scratch and open your own auditing firm, choose an industry that interests you.

An auditor's certificate can be of several types:

• in the field of audit of insurance companies and mutual insurance companies;
• in the field of audit of extra-budgetary funds, exchanges, investment institutions;
• in the field of banking audit and credit organizations;
• in the field of general auditing.

Thus, starting an audit activity is associated with paperwork (documents for the exam, documents for registering your own business, etc.) and takes a lot of time. Although for a determined person, as you know, there are no barriers. If passing the exam stops you, make a choice in favor of internal audit.

Internal auditor - a profession of the 21st century

The introduction of international financial reporting standards, the integration of economic interests and other processes have led to the strengthening of control and planning tools in domestic business.

Business owners have finally realized the need to carefully think through a strategy, and then monitor its implementation and evaluate its prospects. In this regard, almost every enterprise has internal audit services.

So-called auditors have worked in the post-Soviet business space before. However, the functions of the internal auditor are somewhat broader, which means that the knowledge must be deeper and more versatile. It is not enough to graduate from the Faculty of Economics; you need to receive a highly specialized education. And for this you don’t need to go to university again. There is a better solution.

CO "Aktiv" provides remote training for internal auditors. It's convenient, fast and efficient. You can familiarize yourself with the course program “Internal Audit” in the corresponding section of the website.

An auditor is the same highly qualified accountant, specialist and independent auditor who, as an entrepreneur, provides organizations with a number of services for verifying documents and accounting reports. The profession of an auditor remains in demand at all times, so individuals who have succeeded in this field of activity will always be in value.

The auditor’s task is to check the financial and tax statements of the enterprise, assess the financial efficiency of its activities, and advise the company’s management on how to correctly correct identified errors in accordance with their recommendations.

You will have no questions left after watching this wonderful video about the work of an auditor:

Auditors are private and public.

• Private auditors work in accordance with the interests of the company they are auditing. Having studied the financial documentation and identified errors and inconsistencies in it, experts advise company managers on how to do it correctly in accordance with accounting requirements. The right to provide this type of service is given by an audit license, which is in great demand today.
• Auditors representing the interests of the state appear at the enterprise to check accounting and tax reporting in order to identify illegal transactions, errors in reports and all kinds of fraud when concluding contracts, as well as other documentation reflecting the company’s income and expenses. Their duty is to thoroughly check the financial activities of the enterprise and identify various illegal manipulations and violations.
• The tax auditor's goal is to determine the correctness of the calculation of the amount of tax that must be paid and to prevent possible claims and penalties associated with unlawful actions regarding tax deductions and fees by the enterprise. He is obliged to inform the managers and employees of the state organization about the imposition of penalties on them if violations are detected.

There are internal and external audits:

• Internal – typical for large organizations with branches. Large companies and holdings employ internal audit specialists on staff, where auditors perform the role of accountant-auditor.
• External audit is typical for small enterprises. Representatives of audit firms are specially invited to monitor financial documentation. For a fee, a specialist identifies errors and suggests how to correct them. An external auditor is an independent expert, unlike an internal auditor, who checks the activities of the company for which he himself works.

Auditing activities can be carried out by both individuals and legal entities representing audit firms. Both must have a license that gives the right to exercise financial control of enterprises.

In addition, conducting audit activities by individuals is possible for persons who have received a Qualification Certificate from the Ministry of Finance. It is issued if you have a background in auditing along with a legal or economic education after passing exams.

Working as an auditor

The profession is considered one of the highly paid and prestigious. This is a labor-intensive, complex and at the same time interesting type of activity. The auditor's work is intended to ensure financial stability and identify possible errors in the accounting activities of the enterprise.

Pros and cons of the profession

The position of an auditor is characterized by multiple positive aspects:

• high level of wages;
• in a large company, career advancement;
• the prospects of the profession and the demand for highly qualified auditors.

However, everything in our world is balanced, so this profession has its pitfalls.

• the need for frequent business travel (financial and accounting reporting is usually reviewed locally);
• availability of irregular working hours;
• difficulties in getting a job without work experience;
• processing large volumes of information in a short time;
• inadmissibility of errors: if a tax audit reveals shortcomings in the financial documentation after the auditor has worked with it, the audited company will be fined. In addition, the audit firm will forever lose its reputation and bear responsibility for its mistake.
• unclear wording of laws and frequent amendments to them.

Requirements for the profession

Managers present the following to a specialist for the position of auditor:

• Experience as an auditor or accountant:
• completed higher education in economics;
• must know the methodology for conducting audits, understand international standards of auditor work;
• skills in accounting programs, confident use of a personal computer;
• must know the regulatory framework and principles of tax and management accounting.

Some companies put forward individual requirements to suit their needs.

Auditor's Responsibilities

The person engaged in auditing activities has the following responsibilities:

• conducts audits, draws up reports and conclusions based on their results, advises clients;
• checks the correctness of maintaining the company’s financial and tax documentation (primary documents, tax and accounting reports, etc.);
• evaluates the effectiveness of the internal control system for financial reporting, develops recommendations for improving the company’s business activities;
• provides practical assistance and advice to heads of organizations in matters of accounting and financial management;
• evaluates proposed financial transactions, their effectiveness and degree of risk.

However, the auditor’s responsibilities are not limited to this and may include the following items:

• controls the organization's costs by region;
• monitors changes in legislation, improves the financial and accounting activities of the enterprise;
• monitors the performance of the company's sales agents;
• identifies and assesses possible risks arising during the operation of the enterprise. Finds a solution to reduce them;
• monitors the performance of the company's sales agents.

What responsibilities does the auditor have?

1. Civil law– the obligation to compensate for losses in the event of an erroneous or deliberate violation of the agreement under the contract.
2. Administrative– lies in the reliability of his instructions and conclusions of inspection reports; in case of erroneous conclusions, he must pay a fine provided by the company.
3. Criminal– for abuse of official powers, in the form of a fine in the amount of wages, or imprisonment for up to three years and a ban on certain activities.

Features of the profession

The profession of an auditor forces a specialist to continuously develop professionally and be able to handle large volumes of information.

Professional skills and abilities

The following requirements are imposed on a highly qualified auditor who expects to receive decent remuneration for his work:

• the specialist must know both domestic and Western accounting systems - GAAP;
• knowledge of IAS (according to employer requirements);
• skills in working in the SUN accounting program (an automated system for converting the domestic accounting system to a foreign standard);
• the applicant must have an auditor certificate;
• at the Upper Intermediate level.

Personal qualities

Working as an auditor requires a specialist to:

• responsibility
• integrity,
• integrity,
• accuracy.

A person who decides to devote himself to this profession must have:

• mobility,
• analytical thinking,
• stability of attention,
• patience.

The personal qualities of an auditor include:

• communication skills
• good memory
• scrupulousness.

A professional in his field must be:

• flexible,
• attentive to details,
• stress-resistant,
• be able to keep trade secrets.

Audit career

The experience gained while working in Big Four companies is valued. These are the world's largest companies PricewaterhouseCoopers, KPMG, Ernst & Young and Deloitte Touche Tohmatsu, which provide consulting and auditing services.

Where can an auditor work?

In the first place we can note the demand for specialists who have received a certificate in general audit. Persons specializing in banking audits, audits of stock exchanges and extra-budgetary funds, as well as insurance organizations and investment institutions are needed to a lesser extent.

Auditors and audit firms are prohibited from engaging in any type of business activity.

Persons who choose the profession of an auditor can work in audit companies. They are in demand in state tax services. They want to be seen in the financial and economic departments of all kinds of enterprises.

How much can an auditor earn?

The audit profession is a responsible and highly paid one. The level of income of a specialist engaged in auditing activities is in most cases determined by work experience.

If we talk about working in Big Four companies, the minimum salary for an auditor position is $900. In a few years, the work of the same employee will be valued at 3 or even 4 times more. This is provided that the specialist has shown himself to be at his best over the years.

Employment in internal audit has a large variation in the cost of services provided. This is where the generosity of the organization plays a big role. If an average company is ready to pay you from 1100 to 1400 dollars, then a foreign company in a metropolis will estimate the same work at about 5500 dollars.

However, the economic crisis always has a significant impact on the work of audit firms. But the most qualified specialists, who are employees of representative offices of foreign audit companies and the internal audit of organizations involving foreign assets, receive good money, regardless of the economic and political situation in the country.

Let us note that persons who do not have a certificate from the Ministry of Finance and do not have experience in the Western accounting system are ready to work for the minimum wage, even if it is only five thousand rubles.

How to become an auditor

The auditor must have a higher economic education. To do this, you need to submit documents to the Department of Accounting, Analysis and Audit. You just need to find out which universities are endowed with this specialty.

In Russia, this field of activity is quite in demand, so many educational institutions offer it. Among them “Moscow State Technical University named after. N.E. Bauman”, “Russian State University of Oil and Gas named after. THEM. Gubkin", "Adyghe State University" and many others.

In Ukraine, auditing activities are valued no less. Institutions such as the Dnepropetrovsk branch of the University of Economics and Law or the Kiev National University. T. Shevchenko” offer to undergo professional training in this specialty.

To become a true professional in your field, you need to work hard and improve. An auditor can improve his professional level with the help of special advanced training courses.

Alexander Yurievich

Director of a recruitment agency

According to statistical studies of 2012-2017, the audit profession was included in the top ten popular and prestigious specialties. It is obtained in specialized educational institutions, and basic qualifications are improved through courses. Young people are attracted not only by the stability and salary of an auditor, but also by career opportunities. People who are going to get the necessary education should study the specifics of the field in advance. In Russia, to engage in auditing, it is not enough to graduate from a relevant university; you also need to obtain a qualification certificate and join a special organization.

Auditors are specialists who audit the tax and financial documentation of an organization or conduct consulting activities.

In the case where the auditor conducts consulting activities, their responsibilities include adjusting the accounting records of the enterprise in order to minimize its costs and eliminate violations of the law. Auditors are government auditors - they check the legality of the activities of the reporting company; and private – work in the interests of the audited organization.

The main responsibilities of the auditor (may vary depending on the place of work):

• carrying out an inspection at the enterprise, drawing up a report on its results;
• assessment of the correctness of reporting in the company and filling out documentation;
• conducting training for individual employees in order to improve the efficiency of financial and economic activities and establish internal control systems;
• audit of the safety and legality of planned financial transactions;
• providing assistance to the top management of the enterprise in the area of ​​establishing financial issues;
• The auditor must monitor changes in legislation and constantly improve the level of his qualifications to efficiently perform the above tasks.

From a practical point of view, the employee's responsibilities include visiting the company that is subject to inspection and assessment, or its branch. Accounting books, financial and some legal documents on paper and electronic media are reviewed on site. The modern specifics of enterprises require auditors to be able to handle different types of software.

Requirements for an employee

The profession of an auditor is equally common among women and men of different ages. People who are competent, honest, objective and attentive, cold-blooded, and capable of performing monotonous work for a long time have a greater chance of success. They should not be afraid of further study in their chosen field. A good auditor never stops receiving education to improve his skills.

Professionally, an auditor needs to:

• have a higher economic education;
• understand methods of conducting audits according to international standards;
• have knowledge in the field of tax, management and accounting, the regulatory framework in these areas;
• know the rules and specifics of drawing up financial documentation;
• identify unintentional errors and deliberate violations in the conduct of business at an enterprise in their professional field, and be able to distinguish them from each other;
• possess skills in working in various accounting and auditing programs, confidently use a computer.

The peculiarities of the profession are such that special requirements are often placed on applicants. Some firms do not hire employees over 45, citing a decline in attention after this milestone. Often, even those companies that operate only on the Russian market expect employees to have a high level of knowledge of the English language. If the auditor will have to regularly travel on business trips, attention will also be paid to the family status of the applicant. Preference is given to single people.

Advantages and disadvantages of the direction

When planning to get an education in the auditing field, it is recommended to consider its pros and cons. The direction has only two advantages, but they are significant. Firstly, there is a demand for specialists. The economic development of the country and the whole world leads to the fact that even novice specialists in this field quickly get jobs after graduation. The second advantage of the profession is high earnings and a number of career development opportunities.

Negative aspects of working as an auditor:

• performing routine and monotonous manipulations year after year;
• lack of a clear schedule, irregular working hours;
• constant stress, the need to experience the negative attitude of others;
• an exorbitant degree of responsibility and no room for error;
• high requirements for the quality of performance of assigned tasks and serious sanctions for negligence;
• the need to constantly improve knowledge, pass qualification tests, and monitor changes in the professional field.

Young employees at the initial stage of their careers are engaged in accounting at enterprises and act as assistants to experienced specialists. To become a full-fledged auditor, they must work for at least three years in this field, of which at least two years in an audit company. Only after passing the qualification exam do they receive a certificate and can begin independent work in their specialty.

How to become an auditor?

When deciding where to study to become an auditor, you should evaluate your abilities, goals and plans for the future.

Training in this field takes from 3.5 to 5.5 years. Based on its results, the student is assigned a qualification level: bachelor, specialist, master. The average salary of an employee and career prospects depend on this indicator.

Audit is taught in many universities, here are the most prestigious of them:

• MFUA;
• Humanitarian and Economic University of Moscow;
• High School of Economics;
• REU im. G.V. Plekhanov;
• MGIMO;
• MSTU im. N.E. Bauman.

Each university has its own list of Unified State Exam disciplines and their indicators. Most often, results in mathematics, Russian language, and social studies are important. Sometimes high scores in a foreign language, computer science, or physics are required. Depending on the characteristics of the educational institution, the description of educational programs changes. Today, universities are increasingly offering their best students the opportunity to study abroad.

Salaries in auditing

At the initial stage, the auditor’s salary is 20–30 thousand rubles per month. After receiving a qualification certificate, the specialist’s scope of activity expands, and he can count on increasing the numbers to 40 - 50 thousand rubles. Depending on the employee’s workload, this figure can increase two or even three times. If you regularly pass qualification tests, this will ensure that you climb the career ladder - from an ordinary employee to a senior employee, and then the head of the audit committee. In this case, the salary level rises to 1 - 1.5 million rubles, subject to cooperation with large companies.

Auditors who understand that their studies do not end when they leave the university are able to achieve not just financial stability, but material well-being. True, for this you need to work hard, develop and constantly strive for professional growth.

Details

To become an auditor in our country, you need to pass the appropriate exams and obtain a license. Let's find out in more detail how to become an auditor in Russia.

Many applicants to economic institutions are wondering: what does it take to become an auditor? They carefully try to memorize all the necessary subjects in order to enter the desired profession.

Fortunately or unfortunately, although it is possible to learn to be an auditor, it is impossible to become one based on the results of training alone. It's all about the peculiarities of how one becomes an auditor in Russia, and not only in our country. This path is multi-stage and education is an important part in becoming an auditor, but this part is not the only one.

How do you become an auditor in Russia?

An auditor is a person who checks financial and tax reporting documents and conducts consulting activities related to accounting. The profession is difficult, routine and complex. It requires constant self-education and possession of a large amount of information. In the modern world, it is popular, paid, interesting and does not tolerate inaccuracy.

So how to become an auditor in Russia and gain experience in this field? There are several options to achieve this goal.

The most popular one is this: if you have an education in the field of accounting, then in order to become an auditor, you need to obtain a special qualification certificate “On permission to audit.”

The certificate is issued based on the results of passing exams and only if you already have a higher economic education - this is what you need to become an auditor in the first place. The auditor must have a higher education.

They also require the candidate to have work experience related to auditing or accounting activities. This means that the auditor candidate must commit to working for an audit firm for several years as an assistant or assistant. As a rule, people go for internships starting from their senior years at university.

Having received a higher education and having experience working in an audit company, it makes sense to try to pass exams for a certificate - an auditor's license. A license is a document confirming experience, competence and knowledge. This is how you become an auditor.

But don’t think that passing exams is an ordinary thing. They are accepted by the state body - the Unified Certification Commission. The questions are difficult and not everyone passes. Therefore, to try to pass the exams and become an auditor, it is not enough just to obtain a higher education and experience. It is highly advisable to prepare for the exams. In our country there are special courses that prepare candidates for this difficult task.

The courses are short in duration, but they are important because they help to understand the main and secondary aspects of future work and, most importantly, they contain fundamental questions, the answers to which you must know. Subsequently, they will be asked by the examination committee.

In total, to work in the profession you need to obtain a higher economic education, work for several years in your field or as an assistant in an audit firm, take preparatory courses for passing exams and, if successful, obtain a license. This is the path to this profession. And this is how one becomes an auditor in Russia.

What else is needed to become an auditor?

Unfortunately, it is not possible for everyone to go from start to finish, and even less so to work in their profession. Many people miss the complexity of working in this specialty.

A person who has a desire to become an auditor must be prepared for frequent business trips, be sociable, patient, polite, neat, responsible, be able to adapt to the situation and love accuracy. Statistics show that this is not possible for everyone. Therefore, if you do not have these points in your personal qualities, you should consider another job.

It is also worth remembering that an auditor is almost the same as an accountant. To become an auditor, the applicant must be able to analyze everything and have good economic knowledge, since the work is entirely related to financial documents and requires reliable information from the specialist.

All work must be done promptly. It is important not to forget about responsibility - when drawing up this or that report, the auditor will sign each of his conclusions and bear great responsibility for this.

How to become an auditor according to experts?

Those who are already established and successful in this profession know best about how to become auditors. They say that getting an education and passing exams is a consequence.

But in order to really succeed in the profession, you must have knowledge in the field of economic, tax, financial, administrative, accounting legislation, know all the rules for conducting audits and inspections, be able to maintain accounting records and prepare reports. This is the only way to become an auditor with a capital A.

The auditor is often perceived as an inspector whose main goal is to find errors in the operation of the enterprise and “hand it over” to the regulatory authorities. In fact, the analysis of financial statements is needed in order to make the information contained in it more useful. And the quality of work directly depends on the qualifications of the auditor. Anna Kunegina, deputy general director of the auditing company Nexia Pacioli, told Rjob who an auditor is, what qualities he should have and why his work is like a detective.

Anna Kunegina, Deputy General Director of the audit company Nexia Pacioli

Who becomes an auditor and how?

An auditor is a specialist who has received a documented right to conduct auditing activities, primarily the audit of financial statements.

To become an auditor, you need a higher education in a state-accredited educational program, and in any field, not necessarily in financial and economic fields. You must successfully pass the qualification exam and join one of two self-regulatory organizations of auditors - the Audit Association "Commonwealth" or the Russian Union of Auditors. To obtain a qualification certificate, in addition to the exam results, you will need to confirm at least three years of work experience related to auditing or maintaining. At the same time, you will not get straight from accounting to auditors - the applicant must work in an audit organization for at least two years out of three consecutive years.

At first glance, the path is tortuous and difficult, but this order is explained by the social significance of the profession, its increased responsibility for the results of work.

Do they hire students?

You can become a certified auditor simultaneously with graduating from a higher educational institution, since many audit organizations willingly hire students as assistants starting from the third year, and it is quite possible to gain the required experience. Recent students usually have a good memory, they are able to remember large amounts of information that is not always clear to them. This will be very useful for passing the qualifying exam, which requires the applicant to demonstrate knowledge. And students have more free time compared to “adults.”

In our company, we have opened the “Pacioli University” for those wishing to start a career in the field of auditing. This is an excellent chance for graduates of financial and economic faculties and final year students to start a career in one of the leading auditing companies and a real opportunity to gain not only theoretical, but also practical knowledge in the field of auditing. Unfortunately, for those who did not receive a qualification certificate at a “young” age, over the years, even despite the accumulated experience, it becomes increasingly difficult to do so. Oddly enough, in this case, when passing the exam, practical experience more often hinders than helps.

What are the hiring requirements?

The requirements for the applicant depend on the position for which he is applying. A specialist without a certificate and without work experience is not able to work independently, so he is entrusted with only auxiliary functions. But an applicant with an audit certificate and little practical experience is unlikely to immediately take a leading position in an organization.

What qualities should an auditor have?

In any profession related to communication, it is important to be adequate, sociable (but not intrusive), polite, balanced, and collected. The ability to think logically, aggregate and analyze information is required. It’s also worth saying something about honesty. In our business, as I think in any other, personal honesty and adherence to ethical standards are valued very, very highly. In general, this is another feature of the profession: in addition to legal requirements, to comply with the code of professional ethics of auditors and the rules of independence.

What salary can an auditor expect?

The auditor's profession is currently not one of the highest paid or most stable. The auditor's work involves reporting, which is usually prepared in the first quarter of each year, so the work is seasonal. If an audit organization is not able to provide its employees with other work between seasons, then auditors are often away from May to October. In fairness, it must be said that many consider this a positive thing in the profession. Having earned money “in season,” they allow themselves to rest. During the season, of course, there are overtimes and work on weekends. Here, a lot depends on a person’s own ability to concentrate, distribute his energy and time. Then the duration of your working day will not exceed those established by law.

There is a stereotype that the work of an auditor is boring and tedious - you have to work long and meticulously at the computer, checking data. Is it really?

There is much more to the work of an auditor than is commonly believed. In the process of risk-based audit, a modern auditor studies the specifics of the client’s activities. He deals not only with reporting, with numbers. He holds meetings and interviews with the client’s employees, finds out from them what the company is like, how it works, what tasks it performs. Just exploring possible patterns of dishonesty can be more interesting than an Agatha Christie detective story! And then the auditor traces how all this information is reflected in accounting and financial reporting.

The work of an auditor involves and provides the opportunity to travel to many remote parts of our vast country at the expense of the employer. Unlike accounting workers, who mainly deal with the same operations, the auditor works with a large pool of clients from different industries, has the opportunity to evaluate the variety of areas of activity, study their features and differences.

What is the main difficulty of an auditor's job? Is it true that sometimes the auditor is perceived as an enemy?

It is important for an auditor to communicate with a large number of strangers, so this job is hardly suitable. Every time you go out to check with a new client, you seem to be going (albeit temporarily) to a new job, where you will have to meet new people, establish working relationships with them, complete your tasks and present a high-quality result. Therefore, as elsewhere, new “colleagues” may turn out to be unfriendly and hostile, but it is all the more interesting to prove yourself and gain their respect.

The intensity of passion around the relationship between the client's employees and the audit team, in my opinion, is exaggerated. This is a normal working relationship within the bounds of business ethics. And sometimes these relationships develop into friendly, friendly ties. I know of cases where an audit ended in a wedding, although this creates certain problems for the audit organization where the bride or groom works: the objectivity of the audit results must be rechecked, and the audit team must be reassigned.

Do auditors have career prospects?

I consider mandatory annual advanced training to be an advantage in the audit profession. This develops the habit of not stopping there, not being content with the body of knowledge once acquired, but constantly upgrading it, updating it, learning something new, interesting, and necessary.

Many auditors “grow” in one audit company, successively moving from an assistant to the head of the audit team or partner, that is, to the most important, responsible person in the audit. The opportunities for career growth do not stop with this - there are also heads of departments or areas in auditing, some find themselves in audit quality control, others show abilities in the methodology of providing services. Among the employees of our organization there are many who came to the program, combining university studies with internship in the company. Under the guidance of senior comrades, they acquired the necessary knowledge and experience for successful growth and now mentor newcomers themselves. I joined the company back in 1996 as an auditor’s assistant and within two years I began managing audits. Now I am deputy general director.

What does it take to start your own business?

To open “your own business,” the auditor will need a clear understanding of who he will provide services to and how he will attract clients. The number of audit firms on the Russian market is excessive. They cover the needs for these services, while endlessly reducing the price, many are trying to dump, while forgetting about the high requirements of audit quality, which is measured in a certain way.

Formally registering an audit organization is not difficult: a qualification certificate from the founder and the general director is enough (this can be the same person). Next, he needs to attract at least two more certified auditors to the organization and join a self-regulatory organization by paying two fees: one entrance fee and one to the compensation fund. And only then the head of the audit organization will have to undergo quality control in the self-regulatory organization of which he has become a member. And, of course, attract clients and organize the work process. But that's a completely different story...

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