The Reviewer
At the same time he was not allowed to independently conduct such research in its special competence. Appraiser, the reviewer can not express an opinion, and can only be probative to answer the basic question (meets or does not comply with) an evaluation report procedural requirements of the standards (methods). Also, he can not legally qualified to do the offense and the culpability of the appraiser who signed the evaluation report. The so-called expert advice are actually collegiate administrative body, which on the basis of a negative “review” of the evaluation report should make legally significant decisions on the qualifications of the appraiser inspected acts. At the same time their role should include function of the legal conclusion that under the legislation of the audited report on the evaluation and validity of the conclusion of the reviewer.
He must hear appeals from the audited appraiser. Final decision this council should sign the Chairman of the Board, a review should only sign the reviewer, not a group of managers. This is due to the fact that he alone is responsible for this conclusion. Because of the nature valuation services in Russia, the assessor has the right to make mistakes, but has no right to fake an evaluation report. Similarly, we can say about the “expert” on the “expertise” of assessment reports. It should be a procedural (Standard) requirements to establish a quantitative criterion for determining materiality as an error estimator or error “expert” and “expert advice”. 5. The absence of normal regulation and regulation of legal relations, legally significant interactions and products of “expert” assessment reports led to a negative situation on the market “expert” services.
For example, VS Zimin said that the price of such “Expertise” lies in the range from 100 to 200 thousand rubles., Even if the valuation service will cost 20 thousand rubles.
