The article discusses the objectives of the internal audit establishment in various types of non-financial companies. Different options of the internal audit design based on the size of the company and the maturity level of its risk management and internal control system are provided. The author also describes the form of cooperation between the internal and external audit at various stages of the company development.
POPOV A.N., PETROVA A.N.
Comparative characteristic of requirements for documenting audit procedures in accordance with FSAD «Audit documentation)} and MSA «Audit records» according to the main and the most important in practice criteria.
The content of the financial statements is determined by the requirements of the socio - economic environment. Users of financial statements expect that the report contains non-financial information (environmental information, social information). The aim of the study was to identify the historical roots of the environmental accounting.
The article presents the author's approach to the planning of tax expenses, which is not based on minimization, but on optimization of tax expenses, allowing for economic agents to manage financial resources more effectively, based on current law and contributing of long-term goals in business development with a minimum of tax risks. This task is solved by the expansion of the definition of tax planning expenses and also the proposed methodology, detailed in stages.
This article is devoted to the generalization and the development of scientific methodical fundamentals of formation of indicators and methods of construction of the Statement of Cash Flows. During the analysis of the existing normative legal acts on accounting and the reporting lack of definition of the term «money» used in the name of the Statement, and, in this regard, existence of discrepancies in category components money was revealed. In this regard it is offered to consider under the term «money», money in cash desk, on settlement, currency and special accounts in banks (except for average and the weak liquidity of assets) and transfers to ways. The carried-out analysis of the methods of drawing up the Report on cash flow existing in the international practice allowed to claim that introduction in the Russian accounting regulations of an indirect method as an alternative for the report Statement the current activity is not advisable.
The author makes a review of modern concepts of economic risks and risk management standards. The author's definition of risk is given in the context of the due diligence procedure. In this article there is an analysis of modern classifications of risks. The author presents the classification of risks for the risk identification to perform the due diligence and analyzes modern risk management techniques.
В рубрике журнала "Вопросы и ответы" приводится статья "ПРОБЛЕМНЫЕ ВОПРОСЫ НАЛОГООБЛОЖЕНИЯ СТРОИТЕЛЬСТВА ЖИЛЫХ ОБЪЕКТОВ".
SKACHKO G.A., NIKANDROVA L.K.
This article discusses the need for analysis and diagnostic indicators of economic and financial activity of the organizations to assess their level of economic Assessment of the organization of economic security.