The article analyses the requirements to writing the internal auditor's report. The author reviews the report's structure and format. The publication covers the Russian practice to prepare the internal auditor's reports.
E-technology rapid development and transition to remote services caused significant risks which resulted in the modified audit objectives and requirements in credit institutions. The article reveals the challenges and specifics of risks arising from using e-technologies and remote banking services. The publication substantiates the audit necessity and recommends the ways to improve the audit process for e-technologies and remote banking services.
The article researches audit of operations with environmental assets and liabilities for the purpose of developing a formal method for such audit. The author substantiates the principles of the proposed holistic approach to data segmentation during audits of environmental aspects recorded in companies' financial statements. The article proposes methods for auditing operations with environmental assets on the basis of the analysed approach.
The article looks into the history of developing the CPA Russia qualification - a new qualification for financial specialists. The article also covers the qualification's role and structure. The author highlights the issue of public importance of similar CPA qualifications in the developed countries. The Russian language role is analysed at a new angle, i.e. the Russian language is treated as the financial language in Russia compared with the trend to use English in global financial sector. The article focuses on the «compact» nature and accessibility of the CPA Russia qualification for the candidates.
The article covers methods to assess the efficient use of budget funds allocated for capital construction. The author attempts to develop the standard audit procedures to set qualitative indicators of the efficient use of budget funds allocated for capital construction.
The objective of this article is to analyse specific features of professional language development in the field of audit. In order to this, the following tasks were set and completed: we selected a sample of professional auditing terms, held a comparative analysis of their definitions in the national federal standards, Code of conduct of Russian Auditors, Rules for Independence of Auditors and Audit Organisations and other regulatory documents, formulated and proposed definitions of certain terms not present in Russian legal framework that regulates auditing activities.
The article looks into the challenges of the strategic accounting in the Russian management practice which is a rather popular scientific trend that drives shaping and developing the theoretical basis for the strategic accounting and the practical framework for its functioning in the entity's strategic management system. The publication reveals the strategic management accounting model in the entity's management system and highlights the interrelation of its components.
LERMONTOV YU. M.
Даются ответы на актуальные вопросы по налоговому законодательству.