Vasilenko A.A., Kizilov A.N.
The article considers the difference of scope, structure and content of Federal auditing standards from International Auditing Standards within the challenges connected with the transition to the direct application of IAS in Russia. There are characterized different types of terminology mismatch in the content of International and Federal auditing standards. The conclusion is based on the necessity of interpreting the terminology of auditing standards within the frames of assessment their applicability in accordance with tasks, structure and style of the initial text of IAS taking into account the traditions of Russian auditing practice.
A variety of the transactions made by economic entities, and also lack of uniform approach to their classification creates certain difficulties at their account, the analysis and control. In article the option of classification based on use of a classification sign «a type of economic activity» according to which all set of the transactions made by an economic entity can be divided into the transactions relating to operational (production, the main), financial or investment activities. Classifications of transactions on types of economic activity is necessary for reduction of registration information in the logical and structured look. Control, the analysis and an assessment of transactions, and also adoption of administrative decisions on them, are possible only on condition of their systematization on the basis of harmonious of classification.
Based on a new national anti-corruption plan it can be said that the improvement of the mechanism of control over costs and income of the state (for which it is not presented information about its legitimate acquisition), as well as improving the efficiency of counteraction to corruption in public procurement is becoming a priority. The article tells about the forensic accounting as a one of the most important tools to counter corruption in this area. Based on the analysis main trends of the development of forensic accounting are mentioned (connected primarily with the development of the information society).
Bonoyeva N.A., Razumovskaya N.A.
The article presented the historical chronology of development the financial statements since the inception of the elementary accounting. There were underlined the basic stages and milestones in the birth of modern accounting thought.
Chaya V.T., Nosova O.A., Kobozeva N.V.
The article presents a comparative analysis of the final clauses of the quality of audit activity. The objectives of the audit is only possible if the quality of the meeting. To assess the quality of work of auditors in different countries use different indicators. The establishment of an effective system of indicators of audit quality - a pressing problem of the theory and practice of modern audit, which is a generalization of the foreign experience and Russian practice.
Theoretical basics of the internal control system and risk management at the organizational level are discussed in this article. It is described how the internal control system can be applied for risk management. Also it is offered, how the internal control system can serve as means of definition and as means of the assessment of possible risks and how the internal control system can change to prevent risks.
The research topic is relevant and contains the specifics of management quality system at the enterprise of using and harmonization of legal aspects. The aim of the study is the analysis of external and internal legal environment of the enterprise in the context of quality management. In accordance with the research topic were posed and solved the following tasks: analysis of problems of functioning of enterprise in the modern market subject to the legal element; the study of the implementation of the system of quality management conditionally as a voluntary decision; a study of the legal content of modern quality standards; development of an algorithm for legal support of the quality management system of the enterprise; identifying problems in quality management considering the legal aspects. The results of the study can be used in practical activities of enterprises for the purpose of improving the quality of its activities. The article reveals the problems associated with the legal content of the quality management system, further study of which may be the subject of future research on the topic.
Considered measures to strengthen tax administration and regulation aimed at reducing the volume of illegal schemes of tax optimization. It was found a positive effect of VAT rate reduction on income of the Federal budget and the functioning of enterprises. Identified reserves of budget revenues by reducing the VAT rates.
The article presents a review on the STEREO-ACCOUNTING book by I. R. Sukharev, provides an example of a dynamic balance and gives interpretations thereof.