Dogovor Auditorskij -

Certain entities (e.g., Joint Stock Companies or those with revenue over 800 million RUB ) are legally required to enter into these agreements annually.

An auditor or firm must be a member of a Self-Regulatory Organization (SRO) to legally sign an audit contract. dogovor auditorskij

The auditor must maintain independence and professional secrecy , while the client must provide full access to financial data. Certain entities (e