Audit services

Audit services

In general, an audit is systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled.

audīre (from lat) - listen, investigate


The auditor's opinion allows investors, owners, management and other users of the financial statements to make informed and balanced decisions.

Audit is an effective solution in the fight against tax and civil risks.

The auditors of Chto Delat Audit LLC are certified and have international certificates DipIFR and ACCA, vast experience in auditing Companies of various sizes, forms of ownership and areas of activity.

We will select for you the necessary set of audit services, regardless of whether the legislation obliges you to conduct an audit or there are other reasons for it. For our clients we provide the following audit services:
  • Statutory audit
    We perform audit procedures and issue an audit opinion in accordance with ISA if the company is obliged by Russian law to conduct it, e.g.:
    • all joint stock companies;
    • companies with revenues over the past year over 400 million rubles;
    • companies whose balance sheet assets at the end of last year were more than 60 million rubles;
    • companies, whose securities are admitted to exchange trading;
    • credit organizations;
    • a number of non-credit financial organizations;
    • consolidated financial statements;
    • in other cases according to the legislation of the Russian Federation. 
  • Initiative audit
    We perform audit procedures and issue an audit opinion in accordance with ISA for the client's own needs.
  • Tax audit
    We perform a comprehensive check of the correctness of the calculation and payment of taxes and fees, we analyze the current accounting system for the presence tax risks (entailing additional charges of taxes, fines and penalties).
  • Review engagement
    A type of audit with a limited set of procedures aimed at identifying significant matters affecting the reporting or its material misstatement.
  • Agreed-Upon Procedures
    We perform activities specific to the audit and agreed between the auditor, the company and interested third parties. The audit is carried out for the accounting areas and period chosen by the client. The result is an informative report, but without an audit opinion.
  • Confirmation of compliance with the SMEs criteria for LLCs and JSCs with foreign participation
    The Russian Federation provides support (special tax conditions, benefits, etc.) to small-medium enterprises (SME), especially during a pandemic, but on condition that the enterprise is included in official SME register. The enterprise with more than 49% foreign participation submits information to the register through an auditor, who confirms that the enterprise and its participant meet the criteria for SMEs. The criteria are:
    • income received for the previous year not more than 2 billion rubles;
    • average number of employees for the previous year is no more than 250 people.