The experience of self-regulation of audit activity in Russia showed that one of the most important instruments of quality assurance provided by the audit community of users of services is a must professional level of auditors, to ensure that seeks an effective system of education and training. The functioning of this system to achieve these goals is one of the most important tasks of each of the self-regulating organization of auditors.
Ivanova Tatiana N.
Selyanina Elena N.
Over recent years, an audit specifics is that customers who pay for mandatory or voluntary audit often ask to also carry out HR audit. In other words, to verify compliance with the labour law, and draw a detailed report on possible risks and violations. Therefore, HR audit is increasingly becoming an integral part of the general audit of an organization. Using real-life examples, the paper analyses the risks associated with reaching staffing objectives when an organization moves to another leased or owned premises (building, office); and outlines differences between transferring and relocating workers.
Mamina Irina L.
Upon the outcome of desk or field audit, tax officers can put in additional charge of tax and request to pay tax owned, penalties and fines. Lets review the rules for recording such additional charges by a company.
Prerequisites of an integrated approach to the analysis of transactions are special attention and growth of requirements to transactions from supervisory authorities and other participants of the market relations, and also need for definition of reserves of increase of efficiency. Transactions depend on a set of factors, both internal, and external, and are made taking into account interests of various parties. Transactions without carrying out due analytical procedures result in inaccuracies in calculations and to mistakes in decision-making, to growth of risks, loss of image and clients, to deterioration of results of activity of the enterprises. The desirable result (effect) from transactions can be reached only on condition of their system control and the complex economic analysis. The main prerequisites of an integrated approach are presented in article to the analysis of transactions, value of the economic analysis of transactions for controlling and controlled subjects is investigated.
Ежегодный международный финансовый форум МОСИНТЕРФИН 2014 d этом году по традиции стал главной площадкой для обсуждения актуальных проблем российского финансового и экономического сообщества. В форуме приняли участие представители власти, участники экономического рынка, экспертное и деловое сообщество. Центральной темой дискуссии стали финансово-экономические аспекты евразийской интеграции.
Here we examine the questions of structure of report about financial results of enterprise according the Ukrainian form № 2 «Report about financial results», discover the analytic possibilities of report about financial results, propose metodio, model and organization stages of analysis of report about financial results of enterprise. In this article the report about financial results of the Ukrainian company arc given. In the article the analysis of financial results of companies in conditions of globalization of economy is exposed from data of their financial reports. On base of specifying current world method of analysis of financial results companies from data of financial reports the conception of classification of global ratio of financial results of enterprises is developed in the conditions of modern informative economy.