TURBANOV A.V., BRAGINA T.P.
В декабре 2015 г. Аудиторской Палате России (АПР) исполняется 20 лет.В рубрике журнала "Навстречу юбилею" приводится обращение руководителей СРО НП АПР к своим членам, читателям,коллегам и партнерам.
A review of issues affecting how internal audit departments should be consulted, including key approaches to providing consulting services to internal audit functions, as well as ways of boosting the efficiency of internal audit.
General and key methodical ISA requirements for auditing public sector companies. Proposed key regulations that somewhat differ from general standards (i.e., in their substance and particular aspects). Key aspects of ISA regulations, which allow auditors engaged with public sector companies to focus on particular issues, as well as understand their rights and obligations. Applicability of ISA with respect to audits of not only commercial (private) entities but also public sector enterprises.
The focus of the article is to review the methodological grounds for assessing risks facing economic entities with respect to categorising their operations and carrying out quantitative assessments.
Two approaches are reviewed (economic and legal) with respect to understanding the accrual principle, as well as their application in regards to revenue and expenditures on property use
KEVORKOVA Z.A., MAMAEVA G.N.
A review of the main methodological elements in audits of asset impairment developed for entities in the real sector of the economy that apply IFRS in their operations.
MELNIK M.V., SOKOLOV V.Y.
Presentation of the results of a meeting with specialists from the International Auditing and Assurance Standards Board (IAASB) focusing on improving audit standards, enhancing audit quality, and further developing the audit practice with due consideration of key stakeholder interests.
В РУБРИКЕ ЖУРНАЛА "ХРОНИКА" ПРИВОДЯТСЯ НОВОСТИ АУДИТОРСКОЙ ПАЛАТЫ РОССИИ.
САВИН А.А., СОТНИКОВА Л.В., ЩЕРБАКОВА Н.С.
В рубрике журнала "In memoriam" публикуется статья, посвященная памяти известного российского ученого, профессора Подольского Владимира Исааковича.