Boronenkova S.A., Guzun L.G.
This article describes the concept of "business activity”, legal acts, differently interpreting the concept and system of indicators of business activity, a detailed and refined system of indicators of business activity, various groups of users of information about the business activity of an economic entity, the analysis of the rating of business activity, indicators with which the ranking of enterprises on the degree of reliability, as well as the ranking matrix.
The publication reveals the possibilities of using the Islamic accounting model for countries in non-Islamic jurisdictions. The specifics of financial instruments and accounting, regulated by the AAOFI standards, were also substantiated, and a comparative study of countries using them in practice, taking into account moral and ethical principles, was conducted.
The article is devoted to the design of workplaces, which identifies the knowledge, abilities and behaviors that are necessary to fulfill the goals and objectives of the enterprise. Professional standards, on the one hand, fix the mandatory requirements, and on the other hand, the program of daily work of the employee on himself. Additional qualitative and quantitative parameters of labor, necessary for effective and successful work, qualification requirements and additional parameters can be widely reflected in the projects of workplaces.
The article considers the determinants of the quality of standardized analytical procedures. The interrelation of standardization of the economic analysis and quality of its results is proved. Features of analytical procedures as object of standardization are revealed. The legal conditions for the development of standardization of economic analysis are studied. A model of a standard model of economic analysis is proposed.
The presented paper discloses the method of forming the valuation (poly-valuation) of the accounts receivable cost and value in the process of the financial cycle. The cost and value of accounts receivable take into account the duration of the financial cycle. Through a system of valuations and values, a reliable valuation of debt receivable is formed in the reporting, taking into account its impairment and the client’s solvency. It is suggested to use the poly-valuation method to justify the effectiveness of commercial credit in settlements with clients.
Guzov Y.N., Stupina M.V.
The article examines the practical application of key audit issues in the UK. This first country changed the format of the audit report. The experience of the UK on the formation of key audit issues has become the classical base of audit reports in the world since 2017.
Специально для октябрьского номера журнала «Аудит» редакция взяла интервью у директора аудиторской фирмы ООО «Аудит БЕЗ границ», которая занимает лидирующие позиции среди аудиторско-консалтинговых компаний Южного Федерального округа.