Current problems of theory and practice of state audit in Russia

The relevance of the study is that the task of auditing activity - express an opinion on the financial (accounting) statements of the audited entities and compliance of accounting in general, the legislation of the Russian Federation. This will ensure that the head of the institution in a truthful and timely information for management decision-making in order to increase revenues and reduce costs, and help internal users to make more informed decisions. The study aims to study the theoretical and methodological problems of state audit institution in the budget of the Russian Federation, and developing solutions.

The objective of the study is to determine the theoretical and methodological aspects of the problems of state audit of public institutions.

The object of research is the process of harmonization of state audit of public institutions.

The subject of the study is a set of theoretical and methodological aspects of the organization of the state audit.

In accordance with federal law, it found that audit services can be provided in the form of audits and related examinations and consultations on accounting, reporting, taxation and other business activities of businesses and individuals [1]. Recently, a great demand for services as the auditors for the transformation of statements in accordance with International Accounting Standards, the analysis of financial and economic activities and other. It is connected with the development of international cooperation and business.

In addition, according to Art. 8 of the Federal Law of 06.12.2011 N 402-FZ (ed. By 04.11.2014) "On Accounting" [2], the company chooses the form of organization of accounting - independently from a centralized accounting, accountant or an individual on a contractual basis with the help of auditing firm. That is, the auditor can not only verify the accounting records of the enterprise, but also to provide services to its jurisdiction.

However, the main activities of any accounting firm is auditing, which refers to checks of financial statements, accounting, primary documents and other information on financial and economic activity of the enterprise to determine their authenticity and compliance with current legislation.

In modern conditions of managing audit activity plays a very important role. This audit provides assurance to the financial statements, and guarantee the reliability of its compilation. Therefore, the aim of the study is to determine the problematic issues of audit activity in the Russian Federation and their daily decisions.

One of the first issues of public audit of the Russian Federation, is the quality of the audit, not only in our country but around the world. This is due to the need to improve the methodological and organizational aspects of the audit and the need to introduce audit firms quality control system. The main criteria of good quality in the audit believe, first of all, the performance requirements of auditors of international auditing standards. However, strict adherence to the standards associated with the collection of additional information, the increase in labor costs of auditors, documentation verification process calculations. But these costs are rarely reimbursed by the customer.

To solve these problems of quality auditing firms take into account the level of professional competence of its employees, using the qualification requirements that apply to the personnel of companies defined by the management structure of the firm.

Another major focus of the audit is to improve the quality of in-house development of audit methodologies, working documents, etc., the formulation in the form of internal standards.

Another problem is the growing competition audit of audit firms. The dynamic development of the market for audit services in Russia gives rise to competition among audit firms. Besides the Russian market there are international audit companies, already aware of the international auditing standards that have almost a century of experience in providing services. Their arrival on the Russian market has exacerbated competition. As the modern statistics, auditing firms in Russia for the last 2 years 2013-2015, decreased from 5200 to 3800, the number of individual auditors - 200 (from 1000 to 800) and the number of auditors - from 26.8 thousand to 23 thousand (ie there - by 3.8 thousand people). Passed the exam for a new certificate of registered 3.2 thousand people. In these circumstances, it becomes important and requires the solution of the problem on the formation of competitive advantages of domestic audit firms. It is the formation and further development of competitive advantages will allow audit firms to remain fixed in their economic sectors, not be absorbed by large or foreign companies now act as a competitor.

In addition to the above problems, there is a serious problem of price formation for audit services, namely in terms of method of its determination. So, the price of audit services significantly affect the wage system specialist audit firms. The most common, and in many countries around the world, the Russian market of audit services is a time-based wage system. Unified system for calculating the cost of services of audit firms in the Russian Federation does not exist, therefore the auditors often use their own system of price formation.

The possibility of understating or overstating the cost of audit services is a major problem, alarming the customer.

Thus, development of audit in Russia is closely intertwined with all the requirements and the trends seen in the world and called globalization. In particular, without audit further development of our country is impossible. All Russian and foreign investors willing to, first of all, to have honest information on that organization with which they are working and going to work in the future. This should ensure the appropriate training of the audit. However, there are problems that impede the process and hamper the normal development of the audit. That is, you must use a generalized practical experience in international and domestic accounting firms, to develop a model methodology of the audit of financial statements of companies by sector of activity; deepen cooperation of professional auditing organizations of the Russian Federation with international and European professional associations of accountants and auditors; to develop a pricing mechanism for the audit and audit services based on the study of international experience on the issue.

Development of audit practice is far ahead of its theoretical basis. To date, legislative and regulatory issues unresolved separate, contradictory provisions of regulations on the audit is completely eliminated. For further development of the audit needs to strengthen its theoretical basis and take action in the context of reforming the International Standards on Auditing.

Forming an integrated audit system in Russia is not complete and needs to be improved methodological and organizational measures, an adequate regulatory framework. On the stage of the audit in the Russian Federation, the audit was characterized by practical orientation. Therefore, auditors - practitioners today do not have enough theoretical knowledge on the methodology and organization of the audit, without which its development is impossible.

It is important to clarify the concept of audit form, which today is based on an imperfect translation of foreign sources, not always the national peculiarities of accounting and auditing practices, provisions of existing legislative and normative acts, which, in turn, are sometimes contradictory to each other. Do not create a single definition of the concept of the essence of the audit, its aims and purposes, there is a complete classification of analytical procedures in the audit, insufficiently investigated issues of its information systems.

The development of market relations, the emergence of non-state ownership significantly changed the system of financial control in the Russian Federation.

The need to guarantee the reliability, fairness and legality of the financial statements for a wide range of users and has contributed to the further development of the Russian Federation in the audit as an independent form of control.

Audit has a long history in other developed countries and more recently introduced into domestic practice. During almost 20 years, it was the establishment of the audit on a statutory basis, to determine the range of problems requiring urgent solutions.

The audit in the Russian Federation has already acquired a clear sign of an integral part of the infrastructure of the market economy. The activities of the Audit Chamber of the Russian Federation, the Federation of Professional Accountants and Auditors of Russia, the Union of Auditors of the Russian Federation aimed at the further development of audit activities, the improvement of its regulatory framework. However, the measures, which they used incomplete solve problems in the field of audit, and are non-systemic in nature, and the solution is not always practical implementation.

Clear organizational communication audit enhance its value as one of the components of socio-economic processes at various levels in the Russian Federation.

We believe audit activity should be considered as:

• -    Kind of business (activities of audit firms and auditors)

• -    Activities of professional auditing organizations.

This will consider the problems of improving the audit in a complex, because the general theoretical framework audit form scientific system and of the dialectical method of cognition of its essence in terms of market mechanisms.

Thus, based on all of the above, we can conclude the following: the subject of the audit is the financial accounting statements of enterprises, organizations and institutions; objects - certain (groups of) information about the financial and business operations, events, processes, and other data as a basis for the preparation and audit. The purpose of the audit determines its analytical procedures, which are divided into basic, additional, functional and realized through its functions. The purpose of the audit is summarized under the expression of objective thoughts accuracy, completeness and legality of the financial statements in all material respects, minimize information risk and protect the interests of owners.

"Экономика и социум" №5(18) 2015