This is one of types of the initiative audit which includes auditing of type of activity selected by the client in order to verify correctness of the accounting of the enterprise.

Limited-scope audit is conducted in the following cases:

• By the decision of founders, shareholders or heads made in the process of the financial and economic activity of the enterprise due to lack of conviction that certain part of the accounting is organized and maintained properly.

• To make the enterprises be ready for cross and thematic auditing to be conducted by supervisory authorities.

• To make up reconciliation acts or settle down disputable issues arisen between enterprises. If relations with counteragent are unclear and reconciliation acts are signed with difficulties the client has opportunity to conduct thematic audit of the enterprises in order to identify discrepancies which hinder to have objective picture in mutual relations with enterprises.

• To implement works related to claims and to draft a statement of claim to be filed with the court. Pursuant to supervisory authorities to provide mandatory audit conclusions, for example, in order to validate authorized capital and other.

• Upon demand from an investor in case of investment made in order to control over spending of funds as well as demand from banks in order to issue credits and control over credit resources.

Audit under ad hoc audit assignment is conducted to audit certain accounts of bookkeeping and reporting, quality conditions of the property, legal and economic expertise of treaties (contracts) which regulate civil and legal relations, capital efficiency and other issues directly related to financial and economic activity of the economic entity.