АУДИТ

DUE DILIGENCE as a by-product of the audit service

Safina Rezeda Raisovna, Topko Tatyana Valeryevna

In work the relevance of this research is defined and the main goal is allocated. The main theoretical bases of the concept Due diligence are opened, practical aspects of activity of this procedure as the service accompanying audit are considered and also author's methodical recommendations about development of the intra-corporate standard for this service are offered.

Execute not pardon... where do we put a comma?

Cherkasova N.V.

The article considers the main stages of disciplinary proceedings of self-regulatory organizations of auditors on the example of the Self-Regulatory Organization of Auditors of the “Sodruzhestvo” Association (SRO AAS), taking into account its own many years’ experience in practical work organization of the disciplinary body and consideration of disciplinary cases.

Features of the organization of internal regional financial control of higher education institutions

Drachena I.P.

The article analyzes the costs of the regional budget for education in General and higher education in particular, as well as the analysis of the composition of education costs in the context of each area of training. This publication describes in detail the internal regional financial control, which is a significant and necessary component of the integrated management of educational institutions.

Poly-Evaluation Method in the Operating Cycle: Essence and Technique (Turnover Stock Case Study)

Ulianova N.V.

In this article the author continues analyzing possibilities of using accounting methods for predicative profit analysis in the operating cycle. For this purpose the principle of continuous cost evaluation and turnover stock value and accounts receivable recognition is formed, the method of cost and value recognition by means of a double-entry method is suggested. When applied the author’s poly-evaluation method enables to prepare a balance sheet and to include in its liabilities a predictive profit evaluation related to turnover stock at various operating cycle stages.

Problems of KPI instruction for departmens of internal contro and audit

Barkova R.N., Pimenov D.M.

In the article considers the issue of analyzing of successfulness of the function of internal control and audit. In several the importance of KPI (key performance indicators) mechanism in this issue, its particularity, and also identified the main problems that accompany the process of setting these indicators.

Prospects for development of audit activity in the conditions of digitalization of the economy

Yugay Aleksandra Leont'evna

In this article, prospects for the development of the market of audit and consulting services in the digital economy are examined. Specific features and problems of development of audit activity in conditions of digitalization are determined.

Rationing as a tool of economic activity and a means of ensuring the development of the enterprise

Chhutiashvili N.V.

Labor regulation is not only a measuring tool on the basis of which it is possible to determine the number of employees, but also an instrument of economic activity and a means of ensuring the development of the enterprise as a means of assessing the results of labor activity, as well as the basis for stimulating labor. Rationing contributes to labor efficiency, innovation and acts as a means of scientific and technological progress. The functioning of the centralized system of labor regulation management will lead to an increase in the proportion of science-based standards and objectivity of the assessment of the tasks performed, will provide quality regulation of the personnel of the enterprise.

УСТАНОВЛЕНА ОБЯЗАННОСТЬ СОВЕТА ДИРЕКТОРОВ ПУБЛИЧНОГО АКЦИОНЕРНОГО ОБЩЕСТВА ФОРМИРОВАТЬ КОМИТЕТ ПО АУДИТУ

ДОСТУП К АУДИТОРСКОЙ ТАЙНЕ ПРЕДОСТАВЛЕН НАЛОГОВЫМ ОРГАНАМ

О ПРИМЕНЕНИИ ОТДЕЛЬНЫХ НОРМ ФЕДЕРАЛЬНОГО ЗАКОНА N 115-ФЗ ОТ 07.08.2001

ЧЕРКАСОВА НАТАЛЬЯ ВЛАДИМИРОВНА

Черкасова Наталья Владимировна к.э.н., член комиссии Рабочего органа Совета по аудиторской деятельности, член Правления, председатель Дисциплинарной комиссии СРО ААС, генеральный директор ЗАО «Аудиторская фирма «Зеркало»

ОБ ОТВЕТАХ НА ЗАПРОСЫ КОНТРОЛИРУЮЩИХ ОРГАНОВ