An auditor or firm must be a member of a Self-Regulatory Organization (SRO) to legally sign an audit contract.
The specific audit services to be provided, such as an independent check of financial statements to express an opinion on their reliability. dogovor auditorskij
Recent regulations may prohibit the provision of these services to persons or entities "connected with Russia" depending on the jurisdiction (e.g., UK or EU sanctions). An auditor or firm must be a member
The compensation for the auditor's work, which is often a fixed amount. Key Operational Clauses dogovor auditorskij
Provisions for the auditor's responsibility regarding the quality and accuracy of the audit. Regulatory Context