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Application of the risk-oriented approach in the process of stratification and determination of the sample size for the purposes of internal audit

YAKIMOVA Vilena Anatol'evna, BEVZYUK Yana Igorevna

This article proposes an integrated approach to the formation of an audit sample for internal audit purposes, based on the developed classification of risks by cause-effect, methods of stratification and calculation of the volume of a sample. The proposed algorithm and methodology of the sample survey was tested using the example of accounts receivable audit of LLC «Blag-RKC», which allowed to identify risk areas of audit and to formulate an optimal internal audit plan.

Audit of efficiency of use and control budget funds of the Kyrgyz Republic

BEKSULTANOV Azisbek Abdilkarievich

The article defines the need of auditing for effective use and control of budgetary funds of the Kyrgyz Republic, as well as its importance in the work to remedy the current situation with budgetary violations

Budgeting as a planning and control tool in a credit institution

YUDENKOV Yuriy, PASHKOV Roman

MBA banks The article deals with the procedures for preparing and monitoring of the bank’s budget as a whole, and for specific objects of budgeting. Paying special attention to substantive aspects of the budgeting process - particularly, to the transfer pricing for banking products in a credit institution

Concept and system of indicators of the business activity of the operating subject

BORONENKOVA Svetlana Aronovna, MUKHACHEVA Anastasiya Pavlovna

In this article, the notion and system of indicators of business activity is reviewed and refined. In the system of indicators qualitative and quantitative criteria are singled out, the latter are subdivided into indicators of resource and financial and economic potential. The analysis of the system of indicators serves as the basis for a general rating evaluation.

Developmen of management accounting. Questions of standardization and regulation in companies

KHALIKOVA Elvira Anvarovna, RAKHIMOVA Gulnaz Robertovna

The article deals with the organization of management accounting in companies. The necessity of standardization and regulation of managerial accounting is substantiated by forming the corporate accounting standard - accounting policy for the purposes of management accounting, the main formation of which is the company's business model. The authors present a fragment of information disclosure in the accounting policy for the purposes of management accounting in terms of methodological section.

Economic analysisof thedynamics of labor productivity in the Russian chemical industry in 2010-2015

RUTSKY Yevgeny Igorevich

The article examines the current trends in the Russian chemical industry The analysis of the dynamics of the average annual number of employees and the productivity of enterprises and organizations of the chemical industry in 2010 - 2015 years. The dynamics of wages in the chemical industry A comparative analysis of the rate of growth of labor productivity and wages in the industry

Functionally-value analysis in Russian authors modern publications

KOVALEV Anatoly Pavlovich

The article gives an overview of scientific publications of Russian authors on the topic of functionally-value analysis. The main trends in the development of the methodology of this type of analysis are noted. The strengthening of the value orientation in conducting the analysis is underlined. The tasks and problems of further application of functionally-value analysis in economic activity are noted

Improvement of tax administration on the example of the Republic of Bashkortostan

ARISTARKHOVA Margarita Konstantinovna, SHEINA Anastasia Yuryevna

The article is devoted to the topical topic - improving tax administration as one of their priority areas of tax policy for the coming years. The components of tax administration are analyzed on the example of the Republic of Bashkortostan. The problem of the analytical component of tax administration, manifested in the formation and accumulation of debt, is singled out. The authors proposed a methodical approach, the emphasis in which was made on the timeliness of identifying and working with deviations of actual revenues from planned.

В ФЕДЕРАЛЬНОМ СОБРАНИИ

РЕФОРМА АУДИТА: ПРЕДЛОЖЕНИЯ ЦБ БУДУТ СМЯГЧЕНЫ

КОММЕНТАРИЙ К ПРОЕКТУ ФЕДЕРАЛЬНОГО ЗАКОНА «О ВНЕСЕНИИ ИЗМЕНЕНИЯ В ФЕДЕРАЛЬНЫЙ ЗАКОН «ОБ АКЦИОНЕРНЫХ ОБЩЕСТВАХ»

В ГОСТЯХ У РЕДАКЦИИ КОНСТАНТИНОВА ИРИНА ГЕОРГИЕВНА

Специально для июльского номера редакция журнала «АУДИТ » взяла интервью у Константиновой Ирины Георгиевны, генерального директора ООО «АудитФинансЛюкс».

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