ArticleSeptember 14, 2026
Typical audit findings and how to avoid them
Most findings repeat year after year: source documents, stock counts, accounting estimates, disclosures. A list of areas worth checking before the auditors arrive.
Publications
Company news, articles on accounting, taxes and audit, and events.
- ArticleSeptember 14, 2026
Types of audit opinions and what they mean
An opinion is either unmodified or modified: qualified, adverse, or a disclaimer of opinion. What stands behind each type and what it means for the company.
- ArticleSeptember 14, 2026
The audit contract: what it should contain
The audit services contract and the engagement letter fix what exactly we audit, when, and what you receive. A point-by-point look at both documents.
- ArticleSeptember 14, 2026
How to prepare for an audit
Preparation shortens the audit and reduces questions. A practical list of steps for the finance team and management.
- ArticleSeptember 14, 2026
What an auditor checks
An audit is not a hunt for errors in every document. The auditor assesses the risks of material misstatement and tests the key areas.
- ArticleSeptember 14, 2026
Who needs a statutory audit
Not every company needs a statutory audit. The criteria are set by Article 5 of Law 307-FZ. Here is where to find them and how to check your organization.