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prepared according to lectures and thesis presented at the international scientific-practical conference on "Actual problems of audit regulation in modern conditions", dedicated to the 20th anniversary of the Chamber of Auditors of Azerbaijan Republic, held on April 2016, 4-5


I. Organizing and regulating of audit

1. Fixing of the use of International Standards on Auditing and the Code of Ethics for Professional Accountants in the legislation during provision of audit services;

2. Fixing in the legislation the requirements about availability of an auditor in the structure of audit firms since their establishment and starting of activity;

3. Fixing in the legislation the rights, duties and responsibilities of management and officials of the subjects of mandatory audit in the process of provision of audit services;

4. Organization of determination of the degree of risk at the stage of audit planning;

5. Implementation of the necessary measures to increase the investment audit;

6. Organizing of the audit services aimed at determination the prospects of economic development;

7. Implementation of measures to enhance the audit of effectiveness;

8. Organizing of audit of management;

9. Organizing of audit of innovations;

10. Achievement of widespread use of high technologies in the audit activity;

11. Determination of the criteria for the valuation of intangible assets in the provision of audit services;

12. Fixing in the legislation the requirements to ensure anti-trust laws and fair competition in the field of audit;

13. Determination of the legislative obligations and liability of auditors in the fight against corruption;

14. Implementation of the urgent necessary measures in order to ensure flexible application of the system of quality control of audit services;

15. An increase the role of audits in the field of elimination of violations of the tax legislation;

16. Determination of the scope of the mandatory audit in accordance with international practice based on indicators of basic activity criteria;

17. Revitalization of the work towards the study and application of foreign audit experience;

18. Preparation of highly qualified auditing cadres and the raising their level of qualification as one of the factors responsible for the development of the audit;

19. Ensuring permanent, compulsory and prolonged character of courses of improvement of qualification organized by the Chamber of Auditors;

20. The intensification of activities in the field of propaganda of audit and enlightenment;

21. Taking into account, in the preparation of methodological and advisory materials on audit, the opinions, suggestions and recommendations not only of auditors but also the users of audit services;

22. Increasing the number of persons engaged in auditing activities, the involvement of women and youth in the audit field to increase stability of audit system.


II. Organizing of the internal control system in economic entities

1. Fixing in the legislation on audit service of necessity of internal control in audit organizations;

2. Preparation of methodological materials and recommendations for the organization of internal audit in economic entities;

3. Development of a complex of measures to improve the internal control system and practical assistance in its implementation;

4. Strengthening the relationship between the independent auditors and audit committees and internal auditors of economic entities.


III. Ensuring the transparency of financial statements

1. Enhancing the role of audit in ensuring the widespread use of International Financial Reporting Standards;

2. Recognition of the report of an independent auditor as a part of the financial statements of an economic entity;

3. Fixing in the legislation the responsibility in connection with the publication by the objects of mandatory audit of financial statements together with the report of an independent auditor in cases provided by law;

4. Extension of audit services to provide practical assistance for the proper and efficient organization of financial statements;

5. Ensuring the proper level on the problem of increasing the efficiency of financial control, financial sector regulation and coordination of interagency responsibilities under its control;

6. In the case of deviations from the general rules in the preparation of financial statements — giving an extensive explanation of the reasons for these deviations in the explanatory notes accompanying the financial statements.



Təsərrüfat subyektlərinin rəhbərlərinin nəzərinə


1. Azərbaycanda auditor xidmətinə olan tələb və təklifi necə qiymətləndirirsiniz?
2. Azərbaycan Respublikası Auditorlar Palatası tərəfindən tövsiyə olunmuş auditor xidmətlərinin dəyəri Sizi qane edirmi?
3. Ölkədə auditor xidməti bazarının yaxın perspektiv inkişafını necə qiymətləndirirsiniz?


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