Аудиторские ведомости

AUDIT OF ACCOUNTING DATA ON INNOVATIVE ACTIVITIES

MIZIKOVSKY E.A., ABUBAKIROVA K.N.

The paper describes a list of documents required to audit the fair presentation of accounting data on innovative activities.

AUDIT OF POLICYHOLDER''S EQUITY COMPONENTS: ESSENCE, SPECIFIC FEATURES OF FORMATION AND CHANGES IN ITS VALUE

NIKULINA N.N.

The book deals with the objective and essence of policyholder's equity components, prerequisites for their increase (decrease), and describes and discusses audit programmes and their use in practical activities.

AUDIT REPORT: PROBLEMS AND SOLUTIONS

MANUZINA N.V., FILIPIEV D.Y.

The book considers the most widespread observations identified in the course of external quality control and related to formation and preparation of audit reports. Areas have been spotted where errors occur due to adoption of new regulations and increasing terminology uncertainty.

Characteristics of audit and review procedures

Vasilenko A.A.

The authors have studied the structure and method for performing procedures used in the course of an audit and a review. It was stated that specific features of such procedures are subject to objectives of the services rendered and the principles of expressing assurance on the audited financial information.

COMPARATIVE ANALYSIS OF KEY REQUIREMENTS FOR ACCOUNTING (FINANCIAL) STATEMENTs IN IFRS AND RAR

GALIMOV S.F.

The authors have examined main differences in the requirements for preparing financial statements under international and Russian financial reporting standards. In a separate development, they have analysed the process of adopting International Financial Reporting Standards in the Russian Federation.

FIVE EFFECTIVE METHODS OF LOW BUDGET MARKETING FROM PRACTICE OF AUDIT AND ADVISORY SERVICES PROMOTION

SERGEICHIK I.A.

Traditional methods to promote audit and advisory services are becoming less effective. The authors give recommendations how to use low-budget marketing methods, which are not quite traditional for audit and advisory business and boost sales without significant investments.

METHODS OF AUDIT ACTIVITY STANDARDISATION

SLOBODNYAK I.A., LARYUNINA E.V.

The authors have systematised methods of audit activity standardisation. Their special focus is on using a systematic approach to its standardisation. Furthermore, methods are discussed in a system link with main stages of audit activity standardisation.

OTHER SERVICES IN AUDIT: IMPLEMENTING PROGRESSIVE COST CALCULATION METHODS

EGOROVA I.S.

The authors have analysed practical aspects of opportunities for audit firms and individual auditors to render other services to economic entities in the form of estblishing financial (management) accounting and management consulting functions as part of the ABC method implementation.

Responsibility for violations when performing cash transactions

BORODINA V.V., RODINOVA N.P.

The authors examine specific examples demonstrating certain typical violations of cash transactions, operations with cash on hand and fraud in organisations, as well as responsibility for violations as defined by legislative regulations