АУДИТОРСКИЕ ВЕДОМОСТИ

ANALYTICAL PROCEDURES AS A TOOL FOR IDENTIFICATION OF RISK FRAUDULENT FINANCIAL STATEMENT: methodological and methodical aspects

BAKHTEEV A.V., ARZHENOVSKIY S.V.

The possibility of the use of analytical procedures in the risk-oriented audit as a risk assessment tool material misstatement of the financial statements, whether due to fraud is discussed. Elements of the methodological approach are systematized and methodical cycle of analytical procedures as audit procedures of risk estimates is structured. The requirements for analytical procedures when they are used for risk assessment and testing are formulated. We analyzed the most well-known models of analytical procedures from the perspective of the acceptability of their practical use for the purposes of risk assessment at the financial statement and assertion levels.

CLOSE TO THE NORM

TURBANOV A.V.

В рубрике журнала "ХРОНИКА" публикуется мнение Александра Владимировича Турбанова, председателя Центрального Совета СРО АПР, о съезде ААС, который состоялся 16 ноября, и о происходящем объединении трех СРО - ИПАР, ААС и АПР.

ISSUES FOR THE 2016 STATUTORY FINANCIAL STATEMENTS: the statement of financial results

KLINOV N.N.

Compilation of the statement of financial results should take into account the specifics of activities and transactions of an entity. This article discusses the main topics for preparation of the statement of financial results.

KEY AUDIT MATTERS IN THE NEw INTERNATIONAL STANDARDS ON AUDITING ON AUDITOR''S REPORTS

BULDASHOVA Y.V.

The aim of this article is to consider topical questions related to the preparation of the auditor's reports in accordance with the new and revised auditing standards, effective for audits of financial statements for the periods ending on or after 15 December 2016. The main goals of the article relate to highlighting of the key audit matters as the most important change in the new reporting regime and considering practical recommendations on identification, writing and communication of key audit matters in the auditor's report.

THE ADDED VALUE OF INTERNAL AUDIT: to calculate or not calculate?

MIKRIUKOV T.V.

The article discusses the added value creation of the internal audit units, determines approaches to the calculation of the internal audit recommendations effects.

THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) VISITS MOSCOW

MALOFEEV A.E.

В рубрике журнала "Международный опыт" приводится статья "ВИЗИТ СОВЕТА ПО МЕЖДУНАРОДНЫМ СТАНДАРТАМ АУДИТА И ЗАДАНИЙ, ОБЕСПЕЧИВАЮЩИХ УВЕРЕННОСТЬ (IAASB".

WHO & HOW DO ABROAD GOODWILL RESEARCHES: THE PUBLICATION ANALYSIS

IVANOV A.E.

The article presents the analysis of foreign goodwill researches according to the abstract and citation database Scopus. This analysis covers dynamics and structure of foreign goodwill researches for 1990-2015.1 found the countries, journals and authors who have published the largest number of articles in this area. I considered the dynamics of foreign goodwill publications number. I identified the most significant trends in goodwill researches for each of the years in the study period. I proved that researches of goodwill impairment are the most popular in recent years.

WITHDRAWAL FROM AN AUDIT ENGAGEMENT IN THE PRE-ENGAGEMENT ACTIVITIES STAGE IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING

ALTUKHOVA N.V.

The purpose of this article is to identify the reasons for the withdrawal from an audit engagement at the stage of pre-engagement activities. To do this, Analysis was carried out of the structure and content of preliminary planning activities, including of the process of evaluating client integrity and his reputation.

СОДЕРЖАНИЕ ЖУРНАЛА ЗА 2016 Г

В рубрике журнала "Справочный материал" проиводится СОДЕРЖАНИЕ ЖУРНАЛА за 2016 г, с указанием рубрик и страниц.

ИТОГИ ВНЕОЧЕРЕДНОГО СЪЕЗДА ААС

В рубрике журнала "ХРОНИКА" приводится материал о состоявшемся 16 ноября 2016 года внеочередном съезде ААС, на котором решался вопрос об объединении трех саморегулируемых организаций -ИПАР, ААС и АПР - в единую СРО АПР-ААС.