Nikiforov Sergei Leonidovich
Various layers of auditor community have opposite views of goal-setting in auditor activity and of current state of the Russian auditing market that doesn’t allow finding consensus in vision of further ways of development of audit in Russia. For determination of a vector of further development of the Russian audit the author of article offers to return to initial tasks and the fundamental purposes of auditor activity -performance of functions of independent financial control and service to public interests.
Currently the role of accounting in the scientific and practical activities is unobvious and ambiguous. The prestige of a chief accountant is far from being so high as it was in the 90s of the last century. In this article the author analyzes the reasons for the decline of interest in accounting and considers future prospects of its development.
Nazarova Vera Leonidovna
Budgeting process allows to estimate in advance future results of decisions which need to be made today, helps to carry out these decisions and to control their performance. I.e. the budgeting system is one of the business management functions. Budgets allow to predict the financial state of the company, need for financial resources, financial results, to compare the planned results and results obtained, to estimate and analyze the revealed deviations in order to respond in due time. This article allows defining the subject matter of budgeting system in strategic management accounting.
Modern concepts of accounting are based on different targets of accounting information users. It is a kind of obstacle to a harmonious and systematic development of accounting. The author proves the concept of a modern accounting system aimed at maintaining the competitive advantages of a company, and as a result, its financial well-being and persons interested in its activity.
The article specifies requirements imposed by auditing standards to determination and use of risks in audit, as well as the application example of actions and calculations which have to provide compliance of audit to requirements of standards regarding determination of risk of essential misstatements at the level of groups of the same operations and balances of bookkeeping accounts, and regarding influence of risks on audit process. There is also a solution of accompanying problem of determination of groups of the same operations in the article.
The article looks the possibility of combining the auditor's professional judgment with the method of expert evaluations for various audit tasks. A specific example of such a combination to assess the impact of disciplinary actions against audit firms and auditors on the quality of audit services.
Shlychkova O.A., Shekhtman S.N.
Despite variety of publications on this subject in our practice we often have to face the issues concerning revaluation of fixed assets both in accounting and in taxation management.
Plotnikov Anatoliy Nikolaevich, Plotnikov Denis Anatovevich, Gel'd Mariya Vladimirovna
Article is devoted to research of formation and development of auditor activity, the comparative analysis of implementation of auditor activity in Germany, the USA and other European countries, and also to detection of its features.
The article deals the theory of two series of four accounts in solving problems of accounting, analysis and forecasting.
Many companies and individual entrepreneurs weigh their pros and cons of change of taxation regime, and tax payers at Simplified tax system estimate benefits from change of taxation object. Since July 1, 2015 these questions became urgent for those who pay sales tax. Let’s get through «advantages» and «disadvantages» of special regimes on the example of a retail trade in Moscow.