The article deals with the methodology of the audit of settlements with foreign suppliers under import contracts as one of the sections of the audit of imports of goods, works and services. In detail the technique of audit of the organization of primary accounting, audit of the organization of accounting and audit of tax accounting of transactions on calculations with foreign suppliers of goods (works, services) is given.
CHAYA V.T., KOBOZEVA N.V.
The problems of the Russian audit industry are largely related to users ' dissatisfaction with the quality of audit. The system of audit quality indicators used in the Russian practice is insufficiently effective in view of the absence of a unified conceptual framework in the field of audit quality, which allows combining the expectations of interested users, the requirements of regulatory bodies and the public audit function. The most urgent task of the modern stage of audit activity development is to develop a holistic, taking into account the national characteristics of the audit quality concept.
GUZOV Y.N., SOBOLEVA G.V.
The rapid development of digital technologies opens new opportunities for the formation of an accounting environment. There are several promising technologies that can not only be successfully introduced into accounting processes by all participants: accounting services, audit organizations, tax authorities. The article examines the perspectives and problems of introducing blockchain systems into accounting processes.
This article is devoted to non-pecuniary incentives in the form of awards in the auditing activity. The article considers awards system self-regulating organization of auditors of the Association "Sodruzhestvo", the basic principles and the rewards of self-regulating organization of auditors of the Association "Sodruzhestvo". Instruments non-financial incentives can contribute to more effective management in various fields. Considered a premium system can be an example for the creation and implementation of such management tools in other professional societies and consulting spheres of activity.
SHABANNIKOVA Nataliya Nikolaevna
Information on the value of fixed assets is necessary for both external and internal users of financial statements. The reliability of the reporting data on the value of fixed assets can be confirmed on the basis of a detailed audit. In this re-gard, clarification and improvement of the methodology for planning and docu-menting the audit of operations with fixed assets is necessary. Methodical approaches to the audit of fixed assets on the basis of on-object and cyclic ap-proaches are presented in the article. To increase the effectiveness of the audit, the cycles and sub-cycles of business operations with fixed assets in the stages of their life cycle are separated, the forms of working documents of the auditor are compiled
KOZHUROVA Natalia Yuryevna
Public - private entrepreneurship enhances the interaction of business and the state. For today, mechanisms of the state support of export-oriented manufacturers are actively applied. Public - private entrepreneurship is aimed at attracting private sector organizations to the implementation of resource - and capital - intensive infrastructure projects, as well as ensuring the development of production activities in a wide range of economic sectors and, ultimately, improving the living standards of the population.
ШЕРЕМЕТ АНАТОЛИЙ ДАНИЛОВИЧ, НОСОВА ОЛЬГА АЛЕКСАНДРОВНА