АУДИТОРСКИЕ ВЕДОМОСТИ

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Audit documentation

Dudnik E.V.

The article reviews requirements to audit documentation subject to FRSAA and ISA. It describes how to apply in practice the results of a project realised by an audit papers developing action team of Southern regional branch of Self-Regulating Auditors' Organisation Non-Profit Partnership «Russian Audit Chamber» («SRO NP RAC»).

Auditors’ Code of Professional Ethics: Certain practical aspects

STAROVOITOVA E.V.

The document describes certain practical aspects of applying the Auditors' Code of Professional Ethics by Russian audit organisations. It shows how to officially identify and assess threats to compliance with the key ethics principles.

Comparative analysis of Russian and international standards on auditing in terms of regulation of analytical procedures

Zeleznyakova E.A., Demina I.D.

The document compares how auditing procedures are regulated by Russian and international auditing Analytical Procedures standards. It also reviews effective and void Russian standards on auditing covering the same subject matter.

Control methods used by autonomous entities

MAKOJEV O.S., KEVORKOVA ZH.A.

The article describes methodological approaches to control procedures in autonomous entities. It recommends implementing control in several stages and describes them.

External control practices: Working papers and their signature by the auditor

BROVKINA N.D.

The audit quality external control practice reveals numerous issues for consideration that relate to those audit activities that are not covered by federal standards on auditing. One of them is whether audit working papers should be signed by the auditor. For the issues like that, the professional community should develop a special discussion and consideration procedure. The article offers to discuss one of the ways to address the issue.

New requirements for asset evaluation under Russian statutory accounting rules

Mizikovsky E.A., Druzhilovskaya E.S.

The authors have analysed the effect of the latest revisions in the national accounting standards and currently developed drafts of new accounting regulations on valuation of entities' assets. The surveys conducted helped identify problems in asset evaluation under the Russian statutory accounting rules and ways to resolve them are offered.

The development of the accounting profession in the 20th21st centuries: The ways and challenges

Pozov A.A.

The article compares the development of accounting in Russia and abroad (with a focus on public trust in the profession and measures against mala fide auditors). It also reviews the development of the profession in terms of the impact of the Big Four oligopoly and resource disparities, offshorised economy, insufficient financing of the Russian accounting higher education establishment. The author also provides recommendations on how to address the issues.

ОТДЕЛЬНЫЕ ВОПРОСЫ НАЛОГООБЛОЖЕНИЯ И ПРЕДСТАВЛЕНИЯ ОТЧЕТНОСТИ

ШАЛДИНА Г.Г.

ОБЕСПЕЧЕНИЕ ИНФОРМАЦИОННОЙ ОТКРЫТОСТИ РАБОТЫ ГОСУДАРСТВЕННЫХ ОРГАНОВ ВЛАСТИ

КУЧЕРОВ ИЛЬЯ ИЛЬИЧ

Руководитель Федеральной службы финансово-бюджетного надзора А.В. Смирнов и ректор Федерального государственного образовательного бюджетного учреждения высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» М.А. Эскиндаров 1 марта 2013 г. подписали Соглашение о сотрудничестве и взаимодействии по направлениям, представляющим взаимный интерес. Представлен один из первых результатов этой совместной работы, касающийся осуществления внешнего контроля качества аудиторских услуг.

ТРУДОВОЕ ЗАКОНОДАТЕЛЬСТВО: ПРИМЕНЕНИЕ В КОНКРЕТНЫХ СИТУАЦИЯХ

ЛЕРМОНТОВ Ю.М.

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