title: ÐÐ»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð²Ð½ÐµÑÐ½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ° ÑÑÑÐ°Ñ Ð¾Ð²ÑÑ ÑÐµÐ·ÐµÑÐ²Ð¾Ð² (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐ¤Ð-ÐÑÐ´Ð¸Ñ"
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Planning and implementation of an external audit of insurance reserves (on the example of LLC AFK-Audit)
Creators: name: Ð ÐµÐ·Ð½Ð¸ÑÐµÐ½ÐºÐ¾, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÑÑÐ°Ñ Ð¾Ð²ÑÐµ ÑÐµÐ·ÐµÑÐ²Ñ
Ð°ÑÐ´Ð¸Ñ
Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
ÑÑÑÐ°Ñ Ð¾Ð²ÑÐ¸Ðº
ÑÑÑÐ°Ñ Ð¾Ð²Ð°Ð½Ð¸Ðµ
Ð¿ÐµÑÐµÑÑÑÐ°Ñ Ð¾Ð²Ð°Ð½Ð¸Ðµ
Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð°
ÑÐ¸ÑÐº
insurance reserves
audit
planning
audit report
insurer
insurance
reinsurance
liabilities
risk

description: Ð Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ Ð¾ÑÐ²ÐµÑÐµÐ½ Ð¿Ð¾ÑÑÐ´Ð¾Ðº Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ° ÑÑÑÐ°ÑÐ¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð¸ ÐµÐ³Ð¾ Ð¾ÑÐ»Ð¸ÑÐ¸Ñ, Ð¾ÑÐ¾Ð±ÐµÐ½Ð½ÑÐµ Ð°ÑÐ¿ÐµÐºÑÑ Ð¾Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð² Ð´ÑÑÐ³Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ. ÐÐ° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¤Ð-ÐÑÐ´Ð¸ÑÂ» ÑÐ¾Ð·Ð´Ð°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÑÑÑÐ°ÑÐ¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹, Ð¾Ð±ÑÐ°Ð·ÑÑ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ð¸ Ð¸ Ð¿Ð»Ð°Ð½ Ð¿Ð¾ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐµ ÑÑÑÐ°ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÐµÑÐ²Ð¾Ð². ÐÐ°Ð´Ð°Ð½Ð¸Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
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Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ ÐÐÐ Â«ÐÐ¤Ð-ÐÑÐ´Ð¸ÑÂ» ÑÐ»ÐµÐ´ÑÐµÑ Ð½Ð°ÑÐ°ÑÑ Ð¿ÑÐ¸Ð²Ð»ÐµÐºÐ°ÑÑ Ð² Ð²Ð¸Ð´Ðµ ÐºÐ»Ð¸ÐµÐ½ÑÐ¾Ð² ÑÑÑÐ°ÑÐ¾Ð²ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. Ð¢Ð°Ðº ÐºÐ°Ðº ÑÑÑÐ°ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ ÑÑÐ¸ÑÐ°ÐµÑÑÑ Ð¾Ð´Ð½Ð¸Ð¼ Ð¸Ð· ÑÐµÐºÑÐ¾ÑÐ¾Ð², ÐºÐ¾ÑÐ¾ÑÐ¾Ðµ Ð¿Ð¾Ð´Ð´ÐµÑÐ¶Ð¸Ð²Ð°ÐµÑ ÑÑÐ°Ð±Ð¸Ð»ÑÐ½Ð¾Ðµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸. Ð¢Ð°ÐºÐ¶Ðµ, ÑÑÑÐ°ÑÐ¾Ð²Ð°Ñ ÑÑÐµÑÐ° ÑÐ²Ð»ÑÐµÑÑÑ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸ Ð²Ð°Ð¶Ð½ÑÐ¼ ÑÐµÐºÑÐ¾ÑÐ¾Ð¼, ÐºÐ¾ÑÐ¾ÑÑÐ¹ Ð¿ÑÐ¸Ð²Ð»ÐµÐºÐ°ÐµÑ Ð²ÐµÑÐ¾Ð¼ÑÐ¹ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð» Ð´Ð»Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸. ÐÐ¾Ð¼Ð¸Ð¼Ð¾ Ð²ÑÐµÐ³Ð¾ Ð²ÑÑÐµÑÐºÐ°Ð·Ð°Ð½Ð½Ð¾Ð³Ð¾ ÑÑÑÐ°ÑÐ¾Ð²ÑÐµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿Ð¾Ð¼Ð¾Ð³Ð°ÑÑ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÑÑ ÑÐ¸ÑÑÐ°ÑÐ¸Ñ Ð² ÑÑÑÐ°Ð½Ðµ Ð¸ Ð¾Ð±ÑÐµÑÑÐ²Ðµ. Ð¡Ð»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÐ½Ð¾, Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð²Ð¸Ð´Ðµ Ð°Ð²ÑÐ¾ÑÐ¸ÑÐµÑÐ½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ OOO Â«ÐÐ¤Ð-ÐÑÐ´Ð¸ÑÂ», Ð¿Ð¾Ð¼Ð¾Ð¶ÐµÑ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð¼Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÑÑÐ°ÑÐ¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹.
description: This paper highlights the procedure for conducting an audit of insurance organizations and its differences, special aspects from auditing in other organizations. Based on the example of AFK-Audit LLC, recommendations were created for the audit of insurance organizations, sample documents and a plan for the audit of insurance reserves. Tasks that were solved during the study:
â analysis of the requirements and recommendations of international audit standards;
â recommendations are given in the literature on the planning and implementation of audit of insurance reserves;
â characteristics of the organization LLC "AFK-Audit";
â financial analysis of the activities of the audit company;
â devÐµlopment of measures Ð°imed at improving the rÐµliability of the audit of insurance reserves in LLC AFK-AUDIT.
The work was carried out on the example of the Russian audit company LLC AFK-Audit. The financial analysis of the enterprise. Recommendations are given for future inspections of this company by insurance organizations, in particular their strass reserves.
As a result, it was revealed that AFK-Audit LLC should start attracting insurance organizations as clients. Since the insurance industry is considered one of the sectors that supports the stable development of the economy. Also, the insurance sector is a strategically important sector that attracts significant investment capital for the development of the economy. In addition to the foregoing, insurance organizations help coordinate the socio-economic situation in the country and society. Therefore, additional audit control in the form of a reputable company, AFK-Audit LLC, will help the sustainable development of insurance organizations.