The article looks into analysis of development trends and their impact on audit practice, in particular, on the audit report's structure and development of International Standards of Auditing in terms of information details in audit reports.
Key changes in regulating purchasing procedures have been considered and analysis of consequences of changes in public procurement law for professional services market is provided. Special attention is paid to the rules and procedures for selecting an auditor for public interest entities.
The article covers principles and procedure for disclosing the effects of error correction in accounting and reporting in accordance with RAR 22/2010 «Error correction in accounting and reporting». Information is illustrated by practical guidelines. Key errors and problems arising when RAR 22/2010 is applied in practice have been considered.
Вниманию читателей журнала предлагается интервью с А.Д. Шереметом, Президентом НП ААС, заслуженным профессором МГУ им. М.В. Ломоносова, доктором экономических наук, заслуженным экономистом РФ, в котором Анатолий Данилович высказал свое мнение о состоянии и перспективах развития российского аудита.
NIKYLINA N.N., BEREZINA S.V.
The article covers preparation of programs on auditing the justification of insurance reserves, classification of insurance reserves, common violations related to justification of insurance reserves and sources of information for performing audit procedures.
Рассматривается вопрос расходов на участие в конкурсе
SLOBODNYAK I.A., KOPYLOVA E.K.
Stock count is not only one of the key elements of accounting practices but also a critical control procedure used by organisations and controlling authorities when performing supervisory activities. The enactment of Federal Law No. 402-FZ "On Accounting" has resulted in specific changes in how the stock count procedure is regulated. However, many issues associated with stock count and certain provisions of Law No 402-FZ remain debatable. The article includes the author's view on how Law No 402-FZ regulates the stock count procedure.