Eposlink

АУДИТОРСКИЕ ВЕДОМОСТИ

Content

ADVANCED MEASUREMENT METHODS IN FINANCIAL ACCOUNTING: IFRS AND RAR

LISOVSKAYA I.A., CHIPURENKO E.V., TRAPEZNIKOVA N.G.

The article examines challenges in application of advanced measurement methods in financial accounting. Accounting on the basis of historical cost is no longer relevant. The authors examine other advanced measurements that are considered allowable for financial accounting purposes. In the authors' opinion, a number of significant steps to implement advanced measurement techniques into the Russian accounting practice are needed.

AUDIT PROFESSION DEVELOPMENT: ACADEMIC AND EDUCATIONAL LITERATURE

MELNIK M.V.

В рубрике журнала "БИБЛИОГРАФИЯ" публикуется статья "Развитие аудита: научная и учебная литература".

BUILDING TIME SERIES OF FEES FOR THE AUDIT SERVICES MARKET

GUTTSAIT E.M.

The article proposes five methods for determining the scope of services provided in comparable prices in the audit services market. The author has built time series of this indicator in the range of 2004 - 2014 and the time series of different average audit fees.

FINANCIAL INTERNAL CONTROLS FROM THE PERSPECTIvE OF MANAGEMENT PARADIGM

ZHUKOV V.N.

The suggested article covers the development of the fundamental views on the substance of financial internal controls from the perspective of management paradigm. The author analyses the key views on this matter, formulates and substantiates his own approach.

IMPROVING THE AUDIT APPROACH IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT STRATEGY IMPLEMENTATION

OSTROVSKAYA O.L.

The article considers the issues of improving quality of financial statement audits by revising the approach to determining auditees; clarifying the procedure for materiality calculation tied into the quality of accounting information. The focus is on the audit of the environmental aspects of the entities' operating activities. The author proposes to clarify the accounting and auditing methods with an aim to create the proper environment for preparing information required to manage sustainable development.

MORE ON MANAGEMENT ACCOUNTING PRINCIPLES

SEMIKOLENOVA M.N.

The article presents the overview of the basic management accounting policies used in the international practices and provides substantiation of the management accounting principles for Russia-based entities. It analyses the key approaches to setting management accounting rules in Russia and abroad and provides rationale for the need to apply the international management accounting principles as a basis for organising Russian entities' information systems.

PERFORMANCE EvALUATION OF A PUBLIC SECTOR ENTITY IN THE COURSE OF THE AUDIT

SHUBINA T.V.

This article covers the auditing methods applied to public sector entities in the modern environment. The core aspect of the audit procedures is the principle of efficiency and prudent use of budget funds.

The new year overview

SOKOLOV V.YA.

В рубрике журнала "ОТ РЕДАКТОРА" приводится статья главного редактора журнала Соколова Вячеслава Ярославовича.

АУДИТОРСКАЯ ПАЛАТА РОССИИ ОТМЕТИЛА 20-ЛЕТНИИ ЮБИЛЕЙ

В рубрике журнала "ХРОНИКА" приводится материал, посвященный 20-летию Саморегулируемой организации аудиторов «Аудиторская палата России» (СРО АПР).

АУДИТОРАМ РАЗЪЯСНИЛИ ПЕРСПЕКТИВЫ ПРИМЕНЕНИЯ ПРОФЕССИОНАЛЬНОГО СТАНДАРТА «АУДИТОР»

В рубрике журнала "ХРОНИКА" приводится материал, предоставленный аудиторской службой «СТЕК», о перспективах применения Профессионального стандарта "Аудитор".

ПЕРВОЕ ЗАСЕДАНИЕ КОМИССИИ РСПП ПО АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ

В рубрике журнала "ХРОНИКА" приводится материал о первом заседании Комиссии РСПП по аудиторской деятельности.

This content is a part of the Accounting, Audit, Taxes collection from eLIBRARY.
If you are interested to know more about access and subscription options, you are welcome to leave your request below or contact us by eresources@mippbooks.com

Request