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ABOUT US    Who we are

   According to the Law of the Azerbaijan Republic No. 882 "On Audit Services” dated on September 16, 1994 signed by the national leader Heydar Aliyev Chamber of Auditors of Azerbaijan Republic was established to organize state regulation of the audit service in the country; to prepare a system of measures, normative acts aimed at the development and improvement of audit service being in this sphere and the Azerbaijan Republic; to defend the interests of government, economic entities and auditors (audit organizations); to control  over compliance with requirements arising from this law, other legislation and normative-legal acts by the auditors (auditor organizations) in its activity.

Chamber of Auditors of Azerbaijan Republic is an independent financial control body.

The main priciple of Chamber of Auditors is to organize  the work of the audit service and to implement measures according to the existing legislation for its development and improvement of the performance regardless of the form of ownership in order to provide accurate and correct financial and accounting records in all economic entities.

    
      Chamber of Auditors performs the following functions:

  • Organizes and manages the work of audit service in the Republic of Azerbaijan;

  • Provides the license to independent auditors and auditor organizations in the territory of the Republic of Azerbaijan, controls their works and compliance with the Law of the Republic of Azerbaijan “On Audit Services" of the charter of the auditor organizations. 

  • Registers the independent auditors and audit organizations;

  • Develops and approves the rules of the conducting of examinations for the allocation of licenses giving the right to be engaged in audit services;

  • Determines the examination fee, prepares and approves the composition and regulation of examination commission for the allocation of licenses giving the right to be engaged in audit services;  

  • Prepares and approves different report forms;

  • Gives advices to independent auditors and auditor organizations related to the generalization of the audit practice and the issues of the application of the existing legislative acts, prepares proposals for the development and improvement of the audit services and control their implementation;

  • Prepares instructions, recommendations and methodical instructions on conducting audit;

  • Compiles normative documents on the forms and methods of provision of audit services, prepares appropriate recommendations on the basis of the study of national and international experience;

  • Provides review of the claims of customers against the independent auditors and audit organizations in connection with the failure to perform their professional functions in the required level in accordance with the legislative acts of the republic;  

  • Carries out appropriate actions for the protection of rights and legal interests of independent auditors and audit organizations;

  • Monitors and controls financial and economic activity of independent auditor, audit organization, independent external auditor and branch or representative of the external audit organization to the compliance with the Law of the Republic of Azerbaijan on “Audit Services”;Carries out the revised audit;

  • Provides audit opinions to the accuracy of assessment of properties of economic subjects in connection with privatization of state enterprises or other purposes;

  • Carries out the functions of the monitoring body against the legalization of criminally obtained funds or other property and the financing of terrorism in respect to the persons providing audit services within its competence in cases specified by legislation.


Yuxarı

 









Təsərrüfat subyektlərinin rəhbərlərinin nəzərinə



Sorğu

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?

Poll

Do you need round tables, seminars, discussions arranged by the Chamber of Auditors?

 

Yes

No need

To some extent

Don’t know