Obligation of enterprises to provide a complete set of financial (accounting) statements, if the enterprise is subject to mandatory audit

The article considers cases of mandatory audit of enterprises, as well as provision of audit opinion to executive authorities. It was concluded that enterprises subject to mandatory audit should submit an audit report together with accounting reports to the territorial bodies of the Federal Service of State Statistics. It is not necessary to submit an audit report to the territorial bodies of the Federal Tax Service, as the audit report is not included in the accounting statements mandatory for submission to the inspectorate. In addition, if the enterprise is subject to a mandatory audit procedure, it must organize and carry out internal control over accounting and accounting (financial) reporting (except if its manager performs accounting duties himself).