The article deals with the issues of legal regulation of the contract for rendering auditing services. The author makes analisys of the reguiremento of the law. The urgency is due to the existence of conflicting rules of civil law in the provision of audit services in the regulations adopted in different points in time. In modern conditions it is important to protect the rights of users of audit reports as the most dependent part of the undertaking.
Current issues in settlements with employees, social security payments, taxes are critically examined in the article. Specific recommendations to improve them are introduced.
The purpose of the article is to develop proposals for the preparation of an internal standard of the quality control system of an audit firm. To achieve this goal, the author researched the evolution of the requirements for the audit services quality, analyzed contents and structure of the quality control system, and proposed a formalized set of objectives, policies, procedures and rules for internal standard of the quality control system of an audit company.
В рубрике журнала "БИБЛИОГРАФИЯ" приводится РЕЦЕНЗИЯ на учебник М.Ф. Сафоновой, И.Н. Калининой, О.И. Швыревой «Бухгалтерская экспертиза». Рубрику ведет М.В. Мельник, Заслуженный деятель науки РФ, доктор экономических наук, профессор
Presents arguments justifying the features of the independent audit of holdings in accordance with international standards on auditing in Russia. Explains the impact on the objectives of the audit of their operations - areas of activity, the number of legal entities and structures within the holding company, territorial razmesheniya business, the specifics of the internal reporting and accounting policy. Formulates the requirement to ensure the reliability of all parts of consolidation for the audits of consolidated financial statements based on international auditing standards.
AMANZHOLOVA B.A., OVCHINNIKOVA N.N.
The purpose of the study, the results of which are presented in the article, was to identify and assess the consequences of the introduction of the Russian audit practice of ISA 570. To do this, a comparative characteristics of domestic and international auditing standards governing the assessment of going concern, highlighted the key differences that have defined the content of the described effects.
KOLOBAEVA O.B., KOLOBAEVA J.B.
This article deals with the problem of creating a single market for audit services and the need for the approximation of legislation and auditing rules of the participating countries. Particular attention is paid to the identification of the features of the auditors' certification. The author offers advice on the creation of common requirements for auditors and issue qualification certificates, which will be recognized on the territory of the Eaeunion.
The article reviews the reasons for the decline in demand for the results of the accountants' professional activities in modern society. It is proved that the automation of accounting can lead to the disappearance of the accounting profession. The article indicates areas of development of accounting in order to satisfy information demand of internal and external users. The impossibility of refusal of the professional accountant is substantiated; it's an exclusive prerogative of an accountant as a professional person to perform accounting functions and form a professional judgment.