Audit is the checking of accounts, inventory making of documents and other information about the financial economical activity of managing subjects, irrespective of the forms of property with the aim of definition the authenticity of this accounts, stocktaking of this completeness and in accordauee with scat of norms.

The law of Republic of Tajikistan'About the audit activity" definites the legal basis of carrying out the audit activities and it is drifted to the creation of the indepcudent financial control system, conducive to the protection of property interests of the owner and state.
Audit is carried out by the independent persons auditors, by the audit organizations (firms) in accordance with the treaty of managing  subjects (clients).
In accordance with the fifth item of the Law of audit activity of the Republic of Tajikistan, the auditor makes a conclusion according to the results of auditing, whishes the official flocculent, and dives it to the client in time , which is olefinited by the treaty . The Audit conclusion must be signed and assured by the auditor,who is doing this auditing. The managing subject is responsible for giving the copies of audit conclusion to the interested clients, including the founders,tax and state organs.
The audit is carried out in accordance with the treaty between the auditor (audit firm) and client
Audit firm "Somonaudit" was established in Dushanbe in 1999, and in 2000 was reorganized into the society with a limited responsibility "Somonaudit" and registered in the notarial office of Frunze region of Dushanbe in 14.06.2000 with a number of 18p 110.
There are highly qualified specialist in "Somonaudit" eache of them has a license, experience of wok in the sphere of stock taking and auditing , in planning and controlling the finances, managing,
marketing, tax and right.
The Specialists of "Somonaudit" with a support of USAID and "Pragma"corporation were trained by the request of international standards of audit and on demand of financial accounts and they are
the certificated specialists in this sphere.
The aim of "Somonaudit" is to the professional consultative and audit services to the managing subjects.
The audit services are committed in accordance with the treaty and on
a chargeable base.
In a view of:
-The Audit checking of financial economical activity of the managing subjects, irrespective of the forms of property.
-The expert opinions, consultations by the questions of laws accordance and the other normative acts of financial book keeping, by the question of stock taking finance, taxation, right, bank and insurance activity, ecology, correct organization of the production, marketing and ite.
-Analyzing and forecasting a financial condition with the aim of finding out the reserves to rise the efficiency of the production potential of the managing subjects in conditions of market economy. The prices for the audit service are agreed with the managing subjects in accordance with the treaty. There is a discount for the constant clients for the audit service, and also it is given a packet of normative documents of accounts free of charge.
Auditors have no right without a consent of the checking subjects to divulge an information which contains a commercial secret, with the exception of the occasions of passing the results of checking to the owner (proprietor) or to and organ, which had been ordered this checking.
On the occasion of the offening the facts of legality of financial economical operations, the auditors are obliged to table a resolution into the audit conclusion for the purpose of this removal. To the knowledge of managing subjects:
l. In accordance with the sixth point of decree of the government of the Republic of Tajikistan from 19 th June of 2000 for the number of 259 and an order of the Ministry of Finance of the Republic of Tajikistan from 29.01.2003 for the number of 13 the annual audit checking is obliged:
In joint stock companies of the opened types (point 5, item 114 cit, code. Of the Republic of Tajikistan).
In the managing subjects, it there is a share in this statutory, appertains to the foreign investors (Joint ventures).
2.In accordance with the undermentioned Laws of the Republic of Tajikistan, the managing subjects for the confirmation of authentieity of the annual book keeping of accounts must invite the independent foreign auditor.
3. Item 54 of the law of RT "About the societies with a limited responsibilies "from the 10 th of may 2002 for the number of 53 (point 4 item 98 cit. code of RT)
4. Item 21 of the "law of RT" About the protection and a state support of the enterprise from the forth of may 2002 for the number of 46.
S.Them 19 of the Law of RT "About the productive cooperative societies from the second of December 2002 for the number of 68.

Address: 734043, Republic of Tajikistan.
Dushanbe city, street Fedina18 / 12
apartment 4.
Tel.: 35-43-45; 505-20-87
e-mail: somonaudit@list.ru