At audit of accounting reports influence on the size of net assets of such factors as the period of calculation, the calculation purpose, legal and economic contents of information used for calculation, updating of calculation in the light of the events taking place after reporting date is specially studied. It provides to goodness of information on net assets from the point of view of its relevance and completeness. In this work ways of analytical reclassification of information of the current accounting and accounting reports as information base of calculation, and also feature of use of results of calculation for the current control of a condition of net assets and implementation of calculations with participants are designated at repayment of their share or calculation of a stock price.
The work conditions faced by audit companies today, do not leave them another opportunity for cost optimization in order to maintain profits at the level of previous years. We will not describe all the troubles that fell on our audit honorable community, but we will talk on the possibility to optimize the audit companies’ expenses during audit verifications! The work conditions of auditors, established by the state, contributed to the development of new areas and ensure the emergence and development of audit-related services, which develop progressive audit organizations in Russian regions.
On completion of the audit, there is usually drawn up an Audit Report, the structure of which can contain auditor’s recommendations concerning required changes in accounting. Inessa Nazarko - the Head of the Consulting Center “RosNalog”, specialized in professional complex consultancy service in the field of fiscal law, accounting and HR record keeping - has told to our edition how important it is to follow auditor’s recommendations and what consequences the disregard of advice by a company management team or responsible executives can have.
The Russian audit has been undergoing various changes for years: these are changes in law, industry, job. Some of them were revolutionary ones; others were not so dramatic. Now, the audit is following the way of evolutionary development. In can be said that the audit in Russia has developed “on a curve”. This article deals with 6 key problems of the contemporary audit and shows the prospects of the audit market development.
Kuprianova Nadezhda Evgenievna
The organization of the accounting in private educational establishments has some features determined by the specificity of the service provided, as well as by their types of company. The article pays a particular attention to the understanding of the status of income gained from the educational activities in the accounting, namely: should we consider such income as business income or allocated funds of a non-profit organization?
Lobashkov Dmitri Anatolievich
The article covers some aspects, which define the specificity of the accounting in non-profit organizations. This specificity results from the key distinctions of non-profit organizations from profit-making organizations of different types and forms of incorporation.
The article presents historical background for the generation and formation of a system of State and private non-profit organizations. The article reports the views of Russian economists of the XIX century concerning the theory of public good. The activities of modem non-profit organizations are determined as the activities of financial organizations.
Auditing standards terminology should be built up in accordance with the conceptual framework of all branches of law. At the same time, translations of international acts adopted unto the regulatory system of the auditing should be verified with maximum precision. Otherwise, auditors may face problems related to the use of obligatory documents belonging to different levels of the legislation.
Dubrovina Irina Vasilievna
В последнее время в специализированных изданиях активно обсуждаются возможности использования российскими компаниями закрытых паевых инвестиционных фондов (ЗПИФ) для повышения эффективности вложений в различные группы активов. Подробнее об инструменте ЗПИФ и его инвестиционных возможностях и преимуществах мы попросили рассказать Генерального директора Управляющей компании «Газпромбанк - Управление активами» Пчелинцева Александра Анатольевича.