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AN AUDIT TENDER AND THE IMpACT OF THE OUTCOMES OF THE TENDER pROCESS ON THE Quality OF AUDIT SERVICES

ANOKHOVA E.V.

The article covers the development of relationships typical to hiring audit services by state-owned companies, the impact of open tenders on the quality of audit services and the ways of improvement of the current tough situation.

BEST GLOBAL PRACTICES IN EXTERNAL QUALITY CONTROLS OF AUDIT FIRMS

ZHELTYAKOV D.V.

The article covers best global practices in external quality controls of audit firms, compares Russian and international regulations used to ensure external quality controls of audit firms.

COSO COMPONENTS USED IN AN AUDIT ORGANISATION TO ADDRESS THE ISSUE OF CORRUPTION

PAUTOVA E.V.

The publication reviews the role and tasks of an auditor in terms of their anti-corruption efforts. In addition, it covers the internal control framework and procedures of an audit organisation used for anti-corruption purposes

REGULATION OF AUDIT DOCUMENTATION

YUKHIMENKO I.M.

The article describes requirements to drafting audit working papers and reviews court practices on claims to audit firms.

THE CURRENT APPROACHES TO ASSESSING THE QUALITY OF AUDIT AND ACCOUNTING SERVICES

TEMCHENKO O.S.

The publication describes approaches to the subject matter of the «quality» of audit and accounting services and its assessment. It also tells about problems in the system of service quality regulation.

THE ROLE AND PLACE OF THE FEDERAL SERVICE FOR FINANCIAL AND BUDGETARY SUPERVISION IN TERMS OF THE EXTERNAL QUALITY CONTROL OVER AUDIT ORGANISATIONS. TYPICAL FAILURES IDENTIFIED BY ROSFINNADZOR

RUKIN V.V.

The publication describes the practice of he Federal Service for Financial and Budgetary Supervision in terms of the external quality control over audit organisations, reviews typical cases of incompliance identified as a result of external quality control procedures and gives practical recommendations on how to get prepared to inspection visits and avoid mistakes.

СОДЕРЖАНИЕ ЖУРНАЛА ЗА 2013 ГОД

Приводится постраничное содержание всех выпусков журнала за 2013 год, с указанием рубрики и номера журнала.

This content is a part of the Accounting, Audit, Taxes collection from eLIBRARY.
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