GARIPOV I.R., SHARAMKO M.M.
The authors have analysed a draft version of an auditors' professional standard, developed proposals as regards its improvement and further elaboration of its provisions with a view to improving quality of the requirements in respect of auditors' knowledge and skills as well practicality of the draft standard in the context of current realities.
В рубрике журнала "Хроника" освещается ЕЖЕГОДНАЯ МЕЖДУНАРОДНАЯ НАУЧНО-МЕТОДИЧЕСКАЯ КОНФЕРЕНЦИЯ «ВЫСШЕЕ ОБРАЗОВАНИЕ ПО НОВЫМ СТАНДАРТАМ: перезагрузка образовательных программ».
In preparing IFRS financial statements the procedure of discount of future cash flows is widely used. The results of assessment of different financial statements elements depend on the discount rate. This article will look at the cases when IFRS require application of discounted cash flow method, how it should be technically implemented and how discount rate should be properly determined and justified
The article deals with approached to establishing a methodological basis for financial analysis as one of the procedures for evaluating a borrower's creditworthiness. The author has substantiated a need to improve IT support of financial analysis as part of a procedure for evaluating a borrower's creditworthiness. The author has come up with five groups of financial and economic characteristics of a borrowing entity's performance.
BOGATAYA I.N., KIZILLOV A.N.
Based on the effective statutory and regulatory enactments, the authors perform comparative analysis of varying audit and consulting services and explain methodological approaches to their identification.
BELOZEROVA T.G., LUGOVSKOY D.V.
The author systematizes the requirements for external quality control of audit organisations and individual auditors. The author presents the template plan of counter-audits. The author justifies the need to present the information on the results of prior audits. The author offers the method for calculating risks related to external quality control of auditors' work and cyclicity of audits. The author gives the formulas for calculating absolute and relative cyclicity.
The author has formulated key theses regarding internal audit as a basic element of an entity's analytical accounting system with a view to establishing its role, place and significance in an economic entity. She also determined its tasks, objectives and functions.
The author has emphasised key indicators of the audit services market, presented a methodology of identifying them, structured time series of certain key indicators for a period of 2004 -2013, based on which the author analysed the development of that market in Russia during the aforementioned period. The author has structured time series of average prices (fees) for audits in certain sectors of the audit market presented in both current and comparable prices.
В рубрике журнала "Библиография" приведена РЕЦЕНЗИЯ НА МОНОГРАФИЮ д.э.н., профессора БАБИЧЕВОЙ Н.Э. «ТЕОРЕТИКО-МЕТОДОЛОГИЧЕСКИЕ ОСНОВЫ ЭКОНОМИЧЕСКОГО АНАЛИЗА РАЗВИТИЯ ОРГАНИЗАЦИЙ НА ОСНОВЕ РЕСУРСНОГО ПОДХОДА». Рубрику ведет М.В.Мельник, Заслуженный деятель науки РФ, доктор экономических наук, профессор.
В рубрике журнала "Хроника" освещается юбилейная десятая конференция «Современный менеджмент: проблемы и перспективы».