Proactive audit for business in Ukraine
Proactive audit — is an effective tool for business owners who want to be confident in the correctness of their accounting and tax records, identify risks in a timely manner, and make informed management decisions.
LLC "Audit Bureau of Larisa Podgorich"« provides professional auditing and consulting services focused on real business needs.
What is a proactive audit?
An initiative audit is an inspection of the financial and economic activities of an enterprise, which is carried out by decision of the owner or management of the business, and not by virtue of legislative requirements.
Unlike a mandatory audit, a proactive audit:
- has a flexible scope and format;
- focused on specific client tasks;
- allows you to identify problems before inspections by regulatory authorities.
Such an audit is particularly useful for assessing the real financial condition of a company and improving the quality of business management.
Who are our audit services designed for?
Our clients are business owners who:
- seek to be confident in the correctness of financial reporting;
- preparing for tax or other audits;
- plan to attract investors or partners;
- want to reduce tax and financial risks.
Clients expect not only verification, but also clear explanations, professional conclusions, and clear recommendations - this is exactly what we offer.
For small, medium and large business owners
For company executives
For individual entrepreneurs
Enterprises from various sectors of the economy
Why choose
LLC "Audit Bureau of Larisa Podgorich"«
Our key advantages:
Our key advantages:
- practical experience working with businesses of various scales;
- individual approach to each client;
- compliance with the principles of confidentiality and professional ethics;
- clear communication without unnecessary theory and complex formulations.
We work for results and are interested in long-term cooperation with clients.
Order a proactive audit
If you want to get an objective assessment of the financial and tax status of your business, contact LLC "Audit Bureau of Larisa Podgorich"«. A proactive audit will help identify risks, verify the correctness of accounting, and prepare for inspections by regulatory authorities.
Leave a request and we will select the optimal format for a proactive audit, taking into account the specifics of your business.
What goals do our clients achieve?
Building trust in financial reporting
Identifying errors and risks prior to inspections by regulatory authorities
Optimization of tax burden
Getting a clear picture of the financial health of the business
How is it going? proactive audit
Initial consultation and definition of audit objectives
Accounting and tax accounting analysis
Identification of financial and tax risks
Preparation of audit conclusions and recommendations
Discussing results and next steps with the client
Questions and Answers (FAQ)
What is a proactive audit and how does it differ from a mandatory audit?
An initiative audit is an independent review of the financial and economic activities of an enterprise, which is carried out by decision of the owner or management of the business, and not at the request of the law. The main goal of such an audit is to obtain objective and reliable information about the state of accounting and tax accounting, identify possible errors and risks, and increase the financial transparency of the business.
Unlike a mandatory audit, a proactive audit has flexible nature. The business owner independently determines the scope of the audit, the period to be analyzed, and the areas to focus on. This can be a complete audit of the entire enterprise or an audit of individual areas - tax accounting, financial reporting, individual business transactions, or a specific reporting period. This approach allows you to obtain exactly the information that is most important for making management decisions.
A statutory audit, in turn, is carried out in cases expressly provided for by law. Its purpose is to confirm the reliability of financial reporting for government agencies, investors or other interested parties. The scope and procedure for conducting a statutory audit are regulated by regulatory acts, and the company cannot change them at its own discretion.
Another significant difference is business interests orientation. A proactive audit is aimed primarily at the owner or manager of the enterprise and helps answer practical questions: whether accounting is being kept correctly, what tax risks exist, where errors are possible and how to eliminate them. A mandatory audit, on the other hand, is more formal in nature and focuses on compliance with established requirements.
LLC "Audit Bureau of Larisa Podgorich"« conducts a proactive audit with an emphasis on practical benefits for the client. Based on the results of the audit, we provide not only an audit opinion, but also detailed recommendations on improving accounting, optimizing the tax burden, and reducing financial risks.
Thus, a proactive audit is an effective tool for internal control and business management, while a mandatory audit is a legal requirement. The combination of both formats allows a business to operate transparently, confidently and responsibly, having a complete picture of the financial condition of the enterprise.
When is it appropriate to order a proactive audit for a business?
It is advisable to order an initiative audit in cases where the owner or management of the business wants independently control the financial and tax status of the enterprise, without waiting for mandatory inspections or requirements from government agencies. This is a preventive control tool that allows you to detect problems at an early stage and avoid financial losses in the future.
Most often, a proactive audit is ordered before tax or other inspections by regulatory authorities. Conducting an audit in advance helps to verify the correctness of accounting and tax records, identify possible errors, eliminate them before the official inspection, and significantly reduce the risk of fines and additional charges. This allows a business to pass inspections confidently and without unnecessary stress.
Proactive auditing is also advisable in case of changing accountant or outsourcing accounting. In such situations, an audit makes it possible to record the real state of accounting on a certain date, identify existing errors or inconsistencies, and avoid liability for possible previous violations.
Another common case is business scaling or change in activity structure. When opening new areas, increasing the volume of operations, switching to a different taxation system or attracting investors, it is important to have a clear picture of the company's financial condition. A proactive audit helps to assess the business's readiness for such changes and make informed management decisions.
It is also advisable to order a proactive audit in case of internal doubts about the correctness of accounting. If the owner or manager of a business is not completely confident in the work of an accountant, questions arise about the correctness of reporting or tax calculations, an independent audit allows you to obtain an objective assessment and understand the real state of affairs.
LLC "Audit Bureau of Larisa Podgorich"« recommends conducting a proactive audit also in cases of:
significant changes in tax legislation;
complex or non-standard business transactions;
preparing a business for sale or reorganization;
the need to increase the company's financial transparency.
Thus, proactive auditing is appropriate in any situation where a business seeks to act proactively, minimize risks, and have full control over financial processes. It is an investment in the stability, security, and long-term development of the company.
Who is a proactive audit suitable for: sole proprietors or legal entities?
Proactive audit is suitable both individual entrepreneurs (FOP) and legal entities, regardless of the scale of the business, type of activity or taxation system. Its main value is that the audit is conducted at the initiative of the business owner and is adapted to the specific needs of the client, rather than to the formal requirements of the law.
For Individual entrepreneur Proactive audit is a particularly useful control tool, as the entrepreneur is personally responsible for the correctness of accounting and tax payment. Even minor errors can lead to fines or additional charges. Proactive audit allows you to check the correctness of accounting for income and expenses, the correct application of tax rates, the timeliness of reporting and compliance of activities with tax legislation. This is especially important for sole proprietors who work without a permanent accountant or keep their own records.
For legal entities Proactive audit has an even wider range of applications. Companies with a large number of business transactions, employees and contractors have increased financial and tax risks. An independent audit allows you to assess the correctness of accounting and tax accounting, financial reporting, internal processes and control systems. This helps management to identify problem areas in a timely manner and prevent negative consequences.
Proactive audit is suitable as small and medium businesses, which does not have internal audit or financial control, and big business, for which financial transparency, risk management, and confirmation of accounting accuracy are important. It is also appropriate for companies preparing for audits, scaling, reorganization, or attracting investors.
LLC "Audit Bureau of Larisa Podgorich"« conducts a proactive audit taking into account the specifics of each form of business. For individual entrepreneurs, the audit may focus on individual periods or areas of accounting, and for legal entities, it may cover a comprehensive audit of financial and economic activities or individual areas.
Thus, proactive auditing is a universal tool for any business. It is suitable for both individual entrepreneurs and legal entities that seek to have control over financial processes, minimize risks, and make informed management decisions based on reliable financial information.
What risks can a proactive audit identify before inspections by regulatory authorities?
Proactive auditing allows for early detection financial, tax and accounting risks, which may result in fines, surcharges or disputes with regulatory authorities. Its key advantage is that businesses get the opportunity to eliminate problems before the official inspection begins, acting proactively, rather than in a reactive mode to claims.
First of all, proactive auditing helps to identify accounting errors. These may include incorrectly reflected business transactions, discrepancies between primary documents and accounting registers, incorrect classification of income and expenses, or violations of accounting principles. Such errors often accumulate over time and become apparent during audits.
Considerable attention is paid during proactive audits to tax risks. An audit allows you to identify incorrect calculation of taxes and fees, errors in determining the tax base, incorrect application of tax rates or benefits, as well as risks associated with the chosen taxation system. These are the aspects that most often become the subject of comments from tax authorities.
A separate category is risks associated with primary documentation. An initiative audit allows you to check the availability, correctness of execution and completeness of primary documents, contracts and acts. The absence or improper execution of documents is one of the most common reasons for additional charges during inspections.
Auditing also helps to identify risks associated with untimely or incorrect reporting. These may include late filing of tax or financial statements, errors in figures, or incomplete disclosure of information. Such violations, even without significant financial errors, can result in penalties.
For businesses with employees, it is important to identify risks in the field of settlements with personnel: incorrect calculation of wages, taxes and contributions, errors in accounting for employment relations. These issues are often the focus of attention of regulatory authorities.
LLC "Audit Bureau of Larisa Podgorich"« During a proactive audit, it also analyzes systemic risks — lack of internal control, inconsistent accounting processes, dependence on a single accountant without proper verification of his work. Eliminating such risks increases the overall financial security of the business.
Thus, proactive auditing allows you to identify and minimize a wide range of risks even before inspections by regulatory authorities. This gives businesses time to correct errors, reduces the likelihood of fines and additional charges, and provides confidence in the company's financial and tax stability.
Does a proactive audit help prepare for a tax audit?
Yes, proactive auditing is one of the most effective tools for preparing a business for a tax audit. Its main advantage is that the inspection is carried out in advance, in a calm manner, without pressure from regulatory authorities. This allows potential problems to be identified and eliminated before they become the subject of formal complaints.
During an initiative audit, a comprehensive analysis of the company's accounting and tax records is carried out. Auditors check the correctness of the calculation of taxes and fees, compliance of accounting with current legislation, the correctness of tax and financial reporting, as well as the availability and proper execution of primary documentation. These are the aspects most often checked by tax authorities.
Special attention is paid during the proactive audit to tax risks, which may lead to fines or additional charges. These may include errors in determining the tax base, incorrect application of rates or benefits, incorrect reflection of business transactions, risky contracts or transactions with counterparties. Identifying such risks before the audit gives the business the opportunity to correct them in a timely manner or prepare a substantiated position.
Proactive auditing also helps to systematize documents and prepare for requests from regulatory authorities. During the audit, it becomes clear which documents need to be revised, which are missing or have violations. This significantly reduces chaos and stress during a real tax audit.
Another important advantage is the possibility preparation of an internal behavioral strategy during the audit. Based on the results of a proactive audit, business management receives a clear understanding of the strengths and weaknesses of accounting, as well as recommendations for action in the event of disputes with tax authorities.
LLC "Audit Bureau of Larisa Podgorich"« conducts proactive audits with a focus on practical preparation for tax audits. We do not limit ourselves to fixing errors, but provide specific recommendations for their elimination, minimizing risks, and improving accounting processes.
Thus, a proactive audit not only helps prepare for a tax audit, but it also allows a business to face it with confidence, understanding of its financial situation, and a significantly lower level of risk. It is an investment in the company's peace of mind, control, and financial security.
What documents are required to conduct a proactive audit?
The list of documents for conducting an initiative audit is being formed individually and depends on the scale of the business, organizational and legal form, taxation system, selected period and audit objectives. At the same time, there is a basic set of documents that allows the auditor to objectively assess the state of the company's accounting and tax accounting.
First of all, to conduct a proactive audit, you need: registration and constituent documents. For legal entities, this includes the charter, information about management and organizational structure, and for sole proprietors, registration data and information about the chosen taxation system. These documents help the auditor understand the legal status of the business and its tax obligations.
The main part of the audit consists of accounting documents. These include accounting registers, turnover and balance sheets, the general ledger, as well as financial statements for the period being audited. It is on the basis of these data that the analysis of the financial condition and the correctness of the reflection of business transactions is carried out.
Equally important is tax documentation. Tax returns, tax and fee calculations, Unified State Register of Companies reports and other mandatory reporting forms are provided for an initiative audit. The auditor checks the correctness of indicators, the timeliness of reporting and the correspondence of accounting and tax accounting data.
Special attention is paid to primary documents, which confirm the implementation of business transactions. These are contracts with counterparties, invoices, certificates of work performed, invoices, payment documents and other supporting materials. The availability and correctness of primary documentation is one of the key aspects during inspections by regulatory authorities.
For enterprises with employees, additional information may be required. payroll and personnel accounting documents: information on payroll, taxes and contributions, staffing, contracts with employees. This allows you to check the correctness of calculations and compliance with labor legislation within the framework of accounting.
LLC "Audit Bureau of Larisa Podgorich"« is flexible in the formation of the list of documents. Before the audit begins, we clarify the objectives of the audit and determine only those documents that are necessary to achieve the set objectives. This allows us to avoid unnecessary burden on the client and make the audit as effective as possible.
Thus, conducting a proactive audit requires a structured set of accounting, tax, and primary documents. Their analysis allows you to identify risks, assess the financial condition of the business, and prepare for inspections by regulatory authorities with maximum confidence.
How long does it take to conduct a proactive audit?
The duration of a proactive audit depends on several key factors and is determined by: individually for each business. Unlike a mandatory audit, a proactive audit has a flexible format that allows you to adapt the scope and timing of the audit to the specific tasks of the client.
The duration of the audit is primarily influenced by scope of inspection. A comprehensive audit of the entire financial and economic activity of an enterprise over a long period of time requires more time than checking a separate section of accounting, tax calculations or one reporting period. In some cases, the audit may be focused only on specific operations or areas, which significantly reduces the time required for completion.
The second important factor is scale and complexity of the business. For small businesses or sole proprietorships with a small number of transactions, an initiative audit can take from a few days to one or two weeks. For medium and large companies with a large number of documents, employees and contractors, the audit usually takes longer and can last several weeks.
Also taken into account accounting and tax accounting status at the time of the audit. If records are kept systematically, documentation is organized and accessible, the audit will be faster. In the event of significant errors, the absence of some documents, or the need for additional analysis, the terms may be extended.
An important role is also played by efficiency of document provision by the client. Timely provision of requested information allows auditors to adhere to the agreed schedule and complete the audit on time. In case of delays, the deadlines may be adjusted.
LLC "Audit Bureau of Larisa Podgorich"« Before starting an initiative audit, we agree with the client on the approximate timing of the audit and the stages of work. We strive to conduct the audit as efficiently as possible, without creating an unnecessary burden on the business and without disrupting its operations.
In some cases, it is possible to conduct urgent proactive audit, for example, before a tax audit or an important transaction. This format focuses on key risk areas and is agreed upon separately.
Thus, the duration of a proactive audit can vary from several days to several weeks, depending on the tasks, the scale of the business and the state of accounting. The exact terms are determined after a preliminary acquaintance with the company's activities and agreed with the client before the start of work.
Can I order a proactive audit for a specific period or transactions?
Yes, an initiative audit can be ordered for a specific period or specific business transactions. Flexibility is one of the main advantages of proactive auditing, as it is not limited to standard frameworks and can be adapted to specific business needs.
Audit for separate period — month, quarter or year — is often ordered in situations where the owner or management of a business wants to check the correctness of accounting for a certain period of time. This may be relevant after changing the accountant, switching to accounting outsourcing, internal doubts about the correctness of reporting, or before tax audits. This format allows you to get an objective assessment of the state of accounting for the selected period without having to check the entire history of the enterprise.
Also, a proactive audit can be aimed at individual business transactions or groups thereof. This is particularly useful in cases of complex, atypical or large-scale transactions that may have significant tax and financial implications. For example, these may be transactions with large counterparties, investment transactions, fixed asset transactions, transactions with non-residents or changes in business structure.
During such an audit, auditors analyze the legality and correctness of the reflection of specific transactions in accounting and tax accounting, check the availability and correctness of primary documentation, assess possible tax risks and compliance of transactions with current legislation. Based on the results, the client receives clear conclusions and recommendations for eliminating the identified shortcomings or minimizing risks.
LLC "Audit Bureau of Larisa Podgorich"« approaches proactive auditing taking into account the client's practical tasks. We help determine the optimal scope of the audit so that the audit is as useful as possible and does not create an unnecessary burden on the business.
This audit format is especially convenient for businesses that do not require a comprehensive review of all activities, but want to be sure of the correctness of individual decisions or periods of work. It allows you to save time and resources, while receiving a professional independent assessment.
Thus, a proactive audit for a specific period or transaction is a complete and effective service that helps businesses control risks, make informed decisions, and operate confidently within the law.
How does proactive audit affect the optimization of the tax burden?
Proactive auditing directly impacts optimization of the tax burden, as it allows a business to objectively assess how tax liabilities are formed, whether tax legislation is being applied correctly, and whether the company is paying more taxes than required by law.
During an initiative audit, a detailed analysis of accounting and tax accounting is carried out. Auditors check the correctness of determining the tax base, classification of income and expenses, application of tax rates, benefits and special tax regimes. Very often, such an audit reveals situations where the tax burden is overstated due to errors, inaccuracies or incorrect interpretation of the norms of the legislation.
One of the key aspects is identification of tax risks, which may lead to additional charges and fines in the future. Eliminating such risks not only protects the business from financial sanctions, but also allows you to build a more predictable and stable taxation model. This is especially important for companies that operate with large volumes of transactions or have a complex business structure.
Proactive auditing also helps to assess efficiency of the chosen taxation system. The audit analyzes whether the current taxation system corresponds to the real indicators of the business, and whether there are legal opportunities for its optimization. This may apply to both legal entities and individual entrepreneurs who change the scale or nature of their activities over time.
It is important to emphasize that the optimization of the tax burden within the framework of a proactive audit is carried out exclusively by legal methods. It is not about tax evasion, but about the correct application of current legislation, eliminating errors and using the opportunities provided by law. It is this approach that ensures the long-term financial security of a business.
Based on the results of a proactive audit, the business owner or management receives clear recommendations, which may include adjusting accounting approaches, changing internal processes, reviewing individual transactions, or preparing for a change in the tax system. All of this is aimed at reducing the tax burden without violating the law.
Thus, proactive audit is an effective tool for optimizing the tax burden. It allows businesses to pay taxes in the correct, economically justified amount, minimize risks, and build financial activities transparently, confidently, and with the company's long-term interests in mind.
Are the results of a proactive audit confidential?
Yes, the results of the proactive audit are completely confidential. Confidentiality is one of the basic principles of professional activity of an audit company and a mandatory condition of cooperation with the client. All information obtained during the proactive audit is used exclusively in the interests of the business and is not subject to disclosure to third parties without the client's consent.
During an audit, auditors have access to financial, accounting, tax and management information of the enterprise, which is often a trade secret. That is why the audit company bears professional and contractual responsibility for the preservation of such information. Audit results, audit conclusions, analytical materials and recommendations are provided exclusively to the audit client and are used by him at his own discretion.
Confidentiality of the results of an independent audit is ensured at several levels. First, the relevant obligations are fixed in the contract for the provision of audit services, which clearly defines the procedure for using information and responsibility for its disclosure. Second, auditors are obliged to adhere to professional ethics and standards of auditing activity, which explicitly prohibit the transfer of client information to third parties.
LLC "Audit Bureau of Larisa Podgorich"« pays special attention to the protection of client data. We apply internal rules of limited access to documents, ensure secure storage of information and use secure communication channels. All audit materials are processed only by those specialists who are directly involved in the project.
It is important to note that a proactive audit, unlike a mandatory one, does not provide for automatic transmission of results to government agencies. The decision to use the audit results — for example, for internal control, preparation for inspections, negotiations with partners or investors — is made solely by the client.
Thus, the results of the proactive audit are confidential and protected. The business can be sure that all information about the financial condition, risks and internal processes will remain under the full control of the owner or management of the company. Confidentiality is the foundation of trust and long-term cooperation between the client and the audit company.
What results does a business get after conducting a proactive audit?
After conducting a proactive audit, the business receives clear, objective and professional understanding of the real financial and tax situation of the enterprise. This is not a formal audit for the sake of a report, but a practical tool that allows the owner or management to make informed management decisions and minimize risks.
First of all, the result of a proactive audit is identifying errors and risks in accounting and tax accounting. An audit allows you to see inaccuracies that may have accumulated over a long period of time: errors in the reflection of income and expenses, incorrect tax calculation, problems with primary documentation or non-compliance of reporting with legal requirements. Identifying such points before inspections by regulatory authorities gives the business time to eliminate them without financial sanctions.
The second important result is reduction of tax and financial risks. Based on the audit results, the client gains an understanding of which transactions or accounting approaches may raise questions from tax authorities. This allows them to change or adjust accounting processes and avoid fines, additional charges, and disputes in the future.
Proactive auditing also gives businesses a clear picture of the financial condition of the company. The owner or management receives objective information about the financial performance, structure of income and expenses, liabilities and overall level of financial stability of the company. Such information is extremely valuable for strategic planning, scaling the business or preparing to attract investors.
An important result is practical recommendations, which are provided based on the audit results. These may include advice on improving accounting, optimizing the tax burden within the framework of legislation, improving internal processes, or increasing the level of financial control. The business receives not only a list of problems, but also specific ways to solve them.
LLC "Audit Bureau of Larisa Podgorich"« focuses on making the results of the proactive audit understandable and useful for the client. We explain the identified issues in plain language and help you understand how they affect the business and what steps should be taken next.
In addition, after a proactive audit, the business receives confidence and peace. The owner knows the real state of affairs, understands his strengths and weaknesses, and can confidently interact with regulatory authorities, partners, or investors.
Thus, the result of a proactive audit is not only an audit opinion, but a comprehensive benefit for the business: control, transparency, risk reduction, and the basis for stable and safe development.
How much does a proactive audit cost and what does its cost depend on?
The cost of a proactive audit is not universal or fixed for all enterprises - it is formed individually for each client and depends on a number of key factors. This is justified by the fact that proactive auditing has a high level of personalization: the scope of work, the depth of analysis and the tasks that the business sets for itself can differ significantly.
First of all, the cost of an audit is affected by scope of inspection. If the audit covers the full financial and economic cycle of the enterprise — all reporting periods, all areas of activity, a large number of counterparties and transactions — it requires more time and resources. In this case, the price will be higher than with a limited inspection of only individual areas or one reporting period.
The second important factor is complexity of business activities. Companies with a large number of accounting transactions, complex contracts, foreign counterparties, different lines of business or non-standard business cases require a deeper analysis. In such a situation, auditors examine each of the sections more carefully, which also affects the duration and cost of the work.
The cost also depends on the state of accounting and tax records at the time of the request. If accounting is kept systematically, structured, and documentation is complete and accessible, the audit will be faster and with less labor costs. However, if accounting needs to be streamlined or there are inconsistencies, the audit will require more time to analyze and correct errors, which also affects the price.
Another factor is format and detail of the reporting that the client expects to receive. A classic proactive audit provides an audit report with identified risks and recommendations. However, the client can also order extended conclusion, with comparative analysis, impact modeling, tax burden optimization suggestions, and other additional modules. Such additions are also taken into account in the final price.
The cost may also depend on urgency of work. If the audit needs to be conducted on a tight deadline — for example, before a tax audit or an important deal — this may require additional work from specialists and, accordingly, be reflected in the price quote.
LLC "Audit Bureau of Larisa Podgorich"« forms the cost of the proactive audit transparently and reasonably. Before forming a commercial offer, we conduct preliminary consultation, during which we clarify the specifics of the business, audit objectives, the scope of the necessary inspection and the state of accounting. Based on this, we prepare an individual cost estimate with a clear list of works and stages.
Thus, the exact price of a proactive audit can be determined only after a preliminary analysis of the situation. This allows the client to receive exactly the services they need, without unnecessary costs, and allows auditors to work efficiently and purposefully, taking into account the real needs of the business.
