In the Code of professional ethics of auditors it is written directly down that the auditor for one reason or another leaving auditor firm is obliged to report to firm all documentation which is available for it and other professional information on the performed work.
Separate article of the Code is devoted to the relations of auditors with auditor firm. First of all as the requirement of professional ethics is proclaimed situation: the auditor is obliged to seek to carry out the professional activity in group of experts, organizationally united in auditor firm.
Only the sufficient volume of the demanded information can be an objective basis for conclusions, recommendations and the conclusions of the auditor. The auditor issuing the conclusion without check or on the basis of superficial check and incomplete knowledge of affairs of the client has no moral justification. Unfortunately, such violations of professional ethics quite often happen at our auditors. I think that them it is necessary and it is possible to get rid only the general and without compromise efforts of all auditors and auditor society.
Meanwhile in auditor activity the important place is taken also by other types of works, first of all consulting services, also auditor firms quite often assume also accounting functions. The sphere of auditor activity continuously extends.
Let's note some main stages of history of development of types of auditor activity. Audit and respectively the accountant-auditor's profession as those appeared originally in England in the middle of the last century, and then, through an insignificant period, in a number of economically developed countries - the USA, Germany, France and some other.
Foreign auditor firms see the task in confirmation of that accounting reports authentically and precisely reflect a financial position of the organization. There are various users of auditor services. However, first of all audit is necessary for protection of interests of shareholders it is enough to them to have the general confirmation of correctness of data of accounting.