АУДИТОРСКИЕ ВЕДОМОСТИ

AUDIT PROCEDURES TO CONFIRM BACKGROUND FOR PREPARATION OF ACCOUNTING REPORTS

KIZILOV A.N., VASILENKO A.A.

Sequential decomposition of the notion «audit procedures» with element split out was performed to establish interrelation between the background for preparation of accounting reports and audit procedures.

COMPETENCIES REQUIRED TO FORM A PROFESSIONAL AUDITOR''S JUDGEMENT AS DEFINED BY INTERNATIONAL STANDARDS OF AUDITING

SMOLNIKOVA Y.Y.

The publication states that a distinguished feature of a professional judgement expected from an auditor is that its professional preparation, knowledge and experience result from development of competencies required for a rational judgement.

EXTERNAL CONTROL OVER AUDIT QUALITY BY AN AUTHORISED FEDERAL SUPERVISORY BODY

SIVTSOVA E.V.

The publication covers certain aspects of state control (supervision) over self-regulating auditors’ organisations which regulate external control over audit quality. The publication concludes on the necessity to further improve the audit legal basis.

IFRS RECOGNITION - COMPULSORY CALL OF THE TIME

MYALKINA A.F.

The publication states that quality and quantity of potential investments depend on the extent to which Russia will be able to establish a developed and transparent system of financial reporting in the capital market.

RISK ORIENTED APPROACH TO AND CHALLENGES OF BUILDING INTERNAL CONTROLS IN AUDIT FIRMS

GUZOV Y.N.

The publication covers the concept of a risk oriented approach and challenges of building internal controls in audit firms as an effective defence mechanism when performing audit as income generating activities

SUBSTANTIATING AUDIT TECHNIQUE AND PROCEDURES

ROGULENKO T.M.

The publication covers certain issues related to substantiating audit technique and procedures, consolidation of audit results

TECHNIQUE FOR APPLYING MODERN SYSTEMS OF COST ACCOUNTING AND PRODUCTION COST CALCULATION

BOBROVA E.A.

The publication substantiates the necessity for expenditure/cost classification to form and analyse production cost, to determine ways to reduce expenditures and increase profit, profitability and to reduce cost of goods manufactured. The publication covers certain modern systems that manage cost of goods manufactured

WHY ASSESS THE RISK OF MATERIAL MISSTATEMENTS

SCHERBAKOVA N.S.

The publication covers application of assessment results for the risk of material misstatements in the course of an audit which arise in information systems such as accounting.

ТРУДОВОЕ И ГРАЖДАНСКОЕ ЗАКОНОДАТЕЛЬСТВО: ПРИМЕНЕНИЕ В КОНКРЕТНЫХ СИТУАЦИЯХ

ГОРШКОВА Л.Л.