1. INDEPENDENCE Auditorgeneral the law "On audit activities" was officially published on 30 December 2032 the Law establishes the main principles and conditions of auditing. For the implementation of its provisions require the adoption of relevant secondary legislation regulating specific aspects of auditing in Russia. But we can already say that auditors have received appropriate legal basis for professional activities, and consumers audit and related services – additional guarantees. the   the Purpose of renting apartments for rent in Novosibirsk, as defined in art. 1 of the Law is the expression of opinion on reliability of financial (accounting) statements of the audited persons and compliance of the procedure of conducting accounting to the legislation of the Russian Federation.Under certainty refers to the degree of accuracy of data of financial (accounting) reporting which allows the user of this reporting on the basis of its data to do correct conclusions about results of economic activities, financial and property status of audited persons and to make based on these insights informed decisions.   the Auditor is not conducting continuous inspection of hotels, or hotels of Novosibirsk. As a rule, and it is quite possible, inspection shall be conducted on a random sample basis. Therefore, the auditor cannot and should not say that statements are absolutely reliable. The auditor should Express opinion on reliability of the reporting in all essential, i.e. greatly influencing the content of reporting, aspects.   the Lack of identity between audit and audit and scrutiny of public authorities (including the tax) are formulated very clearly. This is quite justified, because at the macroeconomic level audit acts as an element of market structure.To achieve the audit objectives, the auditor should collect photos of Novosibirsk, allow with reasonable confidence to make a conclusion on: 1) conformity of accounting of the economic subject to documents and requirements of the normative acts, regulating the procedure of accounting and reporting in the Russian Federation;   2) conformity of the accounting reporting the information on the activities of the economic entity in the disposal of the auditing organization.Based on the above we can conclude that: the   the state financial control authorities, including tax, are not the main users of the results of the audit, although getting the operative part of the audit part of the financial statements;   - subject to inspection by auditors is primarily financial statements. The procedure of tax base calculation and check of correctness of payment of taxes are examined in terms of check in the amount depending on a number of subjective factors associated with a specific object.apartments in Novosibirsk is licensed entrepreneurial activity certified by independent landlords who rent their apartments rent legitimate participants in economic activities aimed at the verification of financial, accounting and tax reporting, to reduce, to an acceptable level the information risk to interested users of the accounting reporting submitted by the enterprise (organization) to the owners and other legal entities and individuals. This definition reflects the audit:   - one goal of the audit is a confirmation of accuracy of reporting, reducing the risk of use in economic activities;- uniform requirements of the audit - availability of certificates and licenses;- one and mandatory the audit is conducted by independent entities.C) the reliability of financial statements, usually cannot be independently valued by the majority of interested governmental users due to difficulties of access accounting and other information as well as multiplicity and complexity of the economic operations reflected in the accounting reporting of economic subjects.   in Addition to the audit, the auditors and auditing firms can provide associated with rent apartments services for the production, restoration and conducting accounting, preparation of income declarations and accounting (financial) reporting, analysis of financial and economic activities, evaluation of assets and liabilities of the economic entity, advising in financial matters, tax, banking and other economic legislation, as well as training and other services for the profile of their activities.According to the definition of validation statements are audited by an independent auditor using sst chat programme on the Internet.The independence of the auditor is defined:   - free choice of auditor (audit firm) of the economic entity;- a contractual relationship between the auditor (audit firm) and the client that allows the landlord to choose freely apartments in Novosibirsk and to be independent from the directives of any public authorities;   - the possibility to refuse the issuance of the audit report before elimination of noted shortcomings;- the impossibility of auditor check at related or business relations with the client, exceeding contractual relations concerning audit activities;   the Prohibition of auditors and audit firms to engage in economic, commercial and financial activities not related to audit, consulting and other services permitted by law on demyansk.