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To improve business profitability first of all you need to choose the right financial strategy and improve efficiency of the accounting policy.
Types of Audit

One way to solve these problems is audit — an independent inspection of accounting (financial) statements, an objective assessment of activities of economic entities (enterprise, project, product, etc) based on available financial documents.

Mandatory audit (i.e. required by law) has a primary objective to check whether annual pro-forma financial statements are drawn up correctly, and whether tax calculations are complete.


Voluntary audit (i.e. the one initiated by company’s owners or management) is a choice of companies that want to strengthen and improve their market positions.

When do you need audit?

The mandatory audit criteria are specified in Article 5, Federal Law No.307-FZ ‘On Auditing’. It is worth mentioning that the law sets the following two criteria for LLCs:

800million RUB

taxable income for previous period

400million RUB
balance sheet assets as of the end of the year

Annual financial statements of companies before their transfer to external users (shareholders, tax inspection, credit institutions, etc) are subject to expert examination by an independent auditor.

What is audit for?

A professional audit reveals full and objective information about economic activities of a company to its management, allows to timely spot financial deficiencies invisible from inside, and promptly eliminate them.

Where do we record the audit results?

An audit opinion is the final official document valid for the judicial authorities, legal persons and individuals, government authorities.

According to Art. 16 of the Federal Law № 307-FZ dated 30 December 2008 ‘On Auditing’ the auditor’s opinion is an official document

Upon completion of an audit the client is provided with:

  • An audit opinion.
  • An audit report.
  • Recommendations on elimination of the detected errors and / or infringements.
Quality of Audit by Sterngoff Audit
We are focused on forming an objective opinion on the fairness of financial statements.
The auditor’s opinion is prepared in accordance with the requirements of the legislation on the basis of the obtained audit evidence.
In the auditor’s opinion, our employees reflect all the important circumstances identified during the audit.
The audit is carried out on a tight schedule, with minimal employee distraction.