RAS audit

The goal of an audit is to express a professional opinion on a company’s annual financial statements in all its essential aspects.

When performing an audit, we review the company’s compliance with Russian Federation laws affecting its financial statements.

We give our opinion of the company’s financial statements as a true and fair representation in our audit report. Our written report presented to the management of the audited company accounts at each stage of the audit identifies any discrepancies in the accounting and reporting.
To perform the audit, we need to have timely access to data and information concerning all aspects of the company’s financial reporting and operations. The audit also addresses the company’s responsibility to its banks, debtors and creditors by confirming their respective debts in accordance with the list we compile. In addition, to perform a proper audit, we need a place for our experts to work and help in the preparation of documents in accordance with our mutual agreement.

To justify our conclusions, we use a number of tests that validate the quality and level of the correctness of the accounting information and internal controls, and hope that the employees of the audited company assist us on implementing these measures.

Due to the selective nature of the testing we carry out in the course of an audit and other inherent limitations in auditing, there is a risk of not finding some significant discrepancies or errors in the accounting and reporting. We will do everything possible to reduce this risk to a reasonable minimum, but we cannot guarantee that the testing undertaken during the audit procedures will be capable of finding all actually existing discrepancies.

Our audit will consist of the following stages:

  • planning the audit;
  • collecting and analysing the audit information;
  • the auditor’s written report.

We take responsibility for our services rendered according to accepted auditing standards and the audit contract. FBK’s audit risk is insured by Ingosstrakh. We commit ourselves to confidentiality and to respecting your commercial secrets.
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