The article discusses the advantages that computer information technologies provide in the field of audit services. The history of the audit with the use of computers in Russia is briefly described. The subject of blockchain-technologies is touched upon. Attention is drawn to the fact that the auditor can not rely only on computer programs. Based on the results of computer analysis, the auditor still requires competent conclusions from the results of studies.
The article is devoted to the existing features of the audit in relation to economic entities with a share of state participation, as well as the problems of regulatory support, organization, methodology, as well as the duplication of control functions in this direction.
Boronenkova S.A., Vlasova I.E., Buyanova T.I.
International practice of assessment and recognition of property risks differs from domestic approaches. National accounting standards do not address all of the company's property risks. The paper shows the possibilities of using international financial reporting standards in the management of property risks by testing assets for impairment and provisions, the order of their reflection in accounting and disclosure of risk management practices in the reporting.
Chaya V.T., Kobozeva N.V.
The audit community as a segment of established non-financial enterprises and professions is designed to become an integral part of the national anti-laundering system. To solve this problem, it is necessary to create a scientifically based concept and information and methodological support for the organization of integration processes. Achieving this goal is possible by consolidating the efforts of authorized bodies, self-regulatory organizations of auditors, and the professional community.
This article deals with some issues of conceptual approaches to the evaluation of Spanish surrealism using the example of the most interesting surrealistic images by Salvador Dali. There are examined the examples of time transience in different life spheres. An attempt is made to comprehend the surrealism of Salvador Dali in terms of the artist’s own definition of the meaning of life.
Sidorenko O.V., Shabannikova N.N.
The function of internal audit as an element of management and control at the enterprise becomes increasingly important in the current economic conditions. This concerns the organization of audit and control of operations with fixed assets, which constitute a significant share in the structure of assets of any enterprise. In the article methodical approaches to the organization of internal audit of fixed assets in the system of internal control of the enterprise are presented. Particular attention is paid to improving the methods of planning and conducting internal audit of fixed assets taking into account the assumed risks, tests for assessing the internal control system for operations with fixed assets, a general audit plan, and forms of auditor's documents.