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Assessment of audit risk through the application of mathematical methods

LITVINOV Dmitrij Nikolaevich, GOROVIK Yulia Alexandrovna, SHIROBOKOV Vladimir Grigor'evich

In modern conditions the problem of formation of professional opinion of the auditor in relation to audit risk assessment finds a solution through the application of mathematical tools The purpose of this article is to study the need to assess audit risk, and consideration of options for the implementation of this assessment. In the present article using various mathematical methods to analyze approaches to the definition of audit risk Importance of assessing audit risk in the process of formation of the concept of risk-based audit in accordance with international standards. It is concluded that under the conditions of application of international auditing standards, the mathematical approach to the definition of audit risk is a means of implementing a risk-based approach

Features of internal corporate control in public corporations

EGOROVA Irina Sergeevna

Currently, normative legal acts is № t fixed, the definition of internal corporate control. However, the special relevance of the organization and implementation of internal control, the rationale of which was marked by article 19 of Federal law №. 402-FZ "On accounting” dated 06.12.2011 Specific actions for the organization and conduct of internal control is reflected in the Ministry of Finance of the Russian Federation № PZ-11/2013 "the Organization and implementation of the economic entity's internal control committed to the facts of economic life, accounting and preparation of accounting (financial) statements". In this regard, the article is an attempt to identify the internal corporate control activities and its features for corporations within the framework of the evaluation of the effectiveness of the use of public funds.

Formation of personnel of modern company

CHHUTIASHVILI N.V.

Formation of personnel of modern innovative enterprise aimed at creating such a person in the company, which we need in the emerging new conditions of development of productive forces and social relations. However, without creating a workforce characterized by certain social, public signs, it is impossible to imagine a new type of modern enterprise employee. The creation of such an employee is connected with the development of the system of worker participation in management, the humanization and rationalization of labor, innovative developments (technology) and with other systems

Modern information technologies in the system of internal audit and control: business inteligence and mathematical modeling

MITROVICH Stanislatanislav, KALASHNIKOV Maksim Aleksandrovich

One of the most promising direction of improving the methods of internal audit and control is including mathematical modelling and implementation of modern IT systems, especially - business intelligence systems. Specific examples of the application of business intelligence in the real sector of the Russian economy shows a successful solution of actual problems of organization of internal audit and risk management organizations, especially in the conversion of heterogeneous and disparate economic data into structured information for subsequent visualization for the management and use of it in making further decisions.

Practice of accounting and auditing

Mamina I., Ryzhkova M., Korzukhina A.

Priorities and benefits of the single sales tax consumption

FEDOSIMOV Boris Aleksandrovich

The necessity of improving the Russian tax system in the form of introduction of a uniform turnover tax and consumption (ENEP), substituting value added taxes; individual income; social tax; profit organizations; simplified tax, unified tax on imputed income; tax on property of organizations.

Regeneration of Public Property in Russia, or Fallacy of K. Marx''s Two Ideas

SHAMOV A.A.

This article is devoted to the analysis of problems of the business propertyrole. Special attention is givento the development of ownership forms since ancient times to present day. Two socio-economic systems are considered here. One of them is oriented towards private property, and the other onetowards state property Russian tendency of the state property to regenerate into bureaucratic property is shown.

В ГОСТЯХ У РЕДАКЦИИ: РОМАНОВА СВЕТЛАНА ИГОРЕВНА, УПРАВЛЯЮЩИЙ ПАРТНЕР ГРУППЫ «НЕКСИА ПАЧОЛИ»

ЛИРИЧЕСКАЯ СТРАНИЦА

СУЙЦ ВИКТОР

ПИСЬМО ФЕДЕРАЛЬНОЙ НАЛОГОВОЙ СЛУЖБЫ ОТ 23 ДЕКАБРЯ 2016 Г. № ЕД-4-15/24784 “О РАССМОТРЕНИИ ОБРАЩЕНИЯ"

В ФЕДЕРАЛЬНОМ СОБРАНИИ

РАБОТОДАТЕЛЬ НЕ ВПРАВЕ ВЗЫСКИВАТЬ СУММУ УПЛАЧЕННОГО АДМИНИСТРАТИВНОГО ШТРАФА С РАБОТНИКА, ПРИЧАСТНОГО К НАРУШЕНИЮ

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