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.
Publications
Company news, articles on accounting, taxes and audit, and events.
- 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
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.