The Control of auditor organizations over the work of auditor is carried out in the name of the General Director of “MARIKON AUDIT” Co Ltd. The General Director can assign a part of supervising functions to the responsible person.

Explain to each worker the basic requirements of the audit organization to the personnel at carrying out the auditor checks: to protect an honor, a name and reputation of our organization; to observe independence from external circumstances and personal sympathy, honesty, disinterest, benevolence, imperturbability, a neutrality; to show endurance and respect at work with clients, to have a distance and not to suppose familiarity; equally to protect property interests of investors and interests of the state, always to stand within the limits of the law; not to disclose the classified information on the client; equally protect the property interests of investors and interests of the state, always to stand within the limits of the law; not to disclose the classified information about a client; organize internal seminars to improve the professional skill of auditors, develop their skills and ethics of communication with clients; maintenance of auditors with...

Discussions and checks of validity of auditor plan and the written program, carrying out of audit at a client; appointment of the chief auditor to check the object taking into consideration an experience, professionalism and competence of auditors; providing to the auditors the right of independent plan and audit program preparation; *consultation with auditors on the questions arising during auditor check on problematic issues of book keeping of the managing subject for acceptance by the auditor of adequate actions; control the procedures and terms, provided by plans of audit check; carrying out repeated, free rechecks of reporting reliability by other auditor of audit organization already after audit report delivery by the basic auditor; check of all work done by auditors, for maintenance of its performance according to standards, sufficiency of the documentation and achievement of the purposes of auditor check, check of briefs;  

The principal auditor has a right to sign up auditor's conclusion and assume full liability for carrying out the audit. The principal auditor is obliged to instruct the auditors and assistance of auditors about their responsibilities and the aims of procedures, that they must do, about their activities business entity and possible record auditing problems, which could influence to the essence, organizing time and scale of auditing procedures. The principal auditor has to control and direct the activities, done by assistance of auditor during auditing procedures. The principle auditor and auditors, allocated with supervising functions, consider professional competence of assistants of auditors which perform the work charged to them, at definite degree of direction, a management and the review of work of each separate assistant. Any commission work to assistants should be carried out so that gives a well-founded guarantee that a work will be carried out by...