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The main purpose of an audit is to guarantee the confidence of the users of the Financial Statements, for this the Auditor designs and applies audit procedures that allow him to acquire sufficient and appropriate evidence to obtain reasonable conclusions. To issue an independent opinion on the presentation of the figures shown in the Financial Statements, therefore, the Auditor is the professional who has the experience to conduct the review and independently examine the Financial
An agreed (repeated) audit is performed by this auditor or audit firm repeatedly or regularly. Such cooperation is convenient for both auditors and a client who receives highly qualified, comprehensive, long-term assistance based on long-term cooperation and evaluation. Reason 1: According to Article. 5 of the Federal Law “On Auditing” dated December 8, 2008 No. 307-FZ, obligatory audit is conducted in cases when: The organization has an organizational and legal form of an open joint-stock