Bakiev Alexander Sergeevich
During the recent years a decrease of the level of informativeness of annual (financial) accounting statements presented by the absolute majority of organizations is observed. The author of the article analyzed causes that led to such a situation in the country.
Knyazeva NATALIA VLADIMIROVNA
The reliability of financial statements is the subject of audit research and initial hypothesis in various state rules of law, which provides for the use of these statements in a variety of purposes and in solving serious problems. The auditor’s report - an additional guarantee of reliability in the implementation of the tax and the state financial control. The economic system of the state consists of regional economies, administrative units, economy enterprises and control systems at all these levels. Audit is a service industry that is socially significant professional environment, which penetrates into other economic areas and financial space enterprises. In this article the author tries to outline the importance and role of audit for the economic security of our state, and raises questions for discussion in professional circles on auditing, import substitution, in the field of audit services, about the revaluation of values for the state audit of accounting (financial) reporting entities.
Chaya V.T., Nosova O.A., Kobozeva N.V.
In the changing paradigm of national audit, researchers are increasingly turning to international experience. One of directions of reforming of the audit activity is to develop a system of indicators of audit quality, to assess the possibility of the auditor to carry out inspection. The effectiveness of this system can provide the necessary interaction of stakeholders at all levels, such as regulatory audits, audit firms and professional organizations. Effective indicators of audit quality required of different stakeholders in the chain increase the reliability of financial reporting: auditors, audit committees, investors.
This article discusses the problems of tariff regulation of Russian power grid companies. The author notes the need for regulatory changes and proposes solutions of the most acute problems of power grid industry. Final part of the article contains an express analysis of financial position of certain power grid companies and reasons for the decrease of their investment attractiveness.
In December 2015 the President of the Russian Federation V. Putin issued an order according to which integrated measures on improvement of audit services market were taken and which gave Russian auditors a chance to solve permanent problems of the Russian audit system. Being a representer of an opinion shared by professional auditors’ community, the author of the article suggests possible approaches to implementing the President's order.
The paper considers the author’s linguistic model of language of accounting with the universal semantic code and formalization of symbol record transactions and semantics of accounts.