1) What is an audit?
An audit is an independent examination of the accuracy and reliability of accounting records, as well as accounting and financial statements, at business entities engaged in the production and sale of goods, provision of services and performance of works. An audit involves an independent examination of the annual financial statements prepared by economic entities in accordance with applicable legislation in order to determine whether assets, liabilities, equity and financial results are properly, completely and accurately reflected. The basis of an audit is the mutual interest of the state, the management of the enterprise and its owners (depositors, shareholders).
2) What is required to obtain the auditor qualification?
https://audit.gov.az/Az/page/486
3) What is required to obtain permission to engage in audit activities?
https://audit.gov.az/Az/page/487
4) Examination program for obtaining the auditor qualification.
https://audit.gov.az/Az/page/888
5) How can we contact you?
AUDIT LEGAL REGULATION AND WORK WITH STATE AUTHORITIES DEPARTMENT:
Tel.: 498-28-55 (112,123,124)
AUDIT ORGANIZATION, REPORTING AND INFORMATION DEPARTMENT:
Tel.: 564-80-62
AUDIT INNOVATIVE DEVELOPMENT, OPERATIONAL REGULATION AND QUALITY MANAGEMENT DEPARTMENT:
Tel.: 498-28-55 (118,119)
EXECUTIVE DISCIPLINE AND INTERNAL CONTROL DEPARTMENT IN THE AUDIT SYSTEM:
Tel.: 498-28-55 (136)
STAFF TRAINING DEPARTMENT:
Tel.: 565-21-75
FINANCIAL AND TECHNICAL SUPPORT DEPARTMENT:
Tel.: 465-65-45
6) How much is the examination fee for obtaining the auditor qualification?
500 manats
7) How is the examination for obtaining the auditor qualification organized: online or in person?
https://audit.gov.az/Az/page/888
8) How many times a year are examinations for obtaining the auditor qualification held?
2–3 times a year according to the approved schedule.
9) Where can the list of audit organizations or independent auditors be found?
Audit organizations: https://audit.gov.az/Az/page/5
Independent auditors: https://audit.gov.az/Az/page/6
10) Where can the electronic version of the International Standards on Auditing be obtained?
