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«CODE OF FRANCIS PIXLEY»: EXPERTISE IN SOURCE STUDIES FOR AUDIT HISTORY RESEARCH

BARANOV P.P.

The publication presents the findings of the author's historical survey of sources for audit practice and research theory of audit, based on source studies analysis of evidence listed in research papers of Francis Pixley, the English researcher of XIX-XX centuries. The article specifies the composition of historical documents and items of historical and cultural heritage evidencing the existence of audit practice in England during the Early Middle Ages and the Middle Ages. Furthermore, the paper describes the first attempts of scientific interpretation of audit.

HIERARCHY ANALYSIS TECHNIQUE FOR QUANTIFICATION OF BUSINESS PROCESS RISKS

SHTEFAN M.A., BALASANYAN A.E.

The authors come up with a proprietary technique for assessment of a business process risk, which is based on a modified hierarchy analysis method, and propose to use morphological analysis and testing methods. The method is tested on the HR Management process.

INTERNAL CONTROLS AUDIT THEORY

GUZOV Y.N., PERESTORONINA L.G., STRELNIKOVA O.V.

The article examines internal controls audit theoretical framework. It sets out basic requirements for internal controls that are functioning effectively.

MANAGEMENT ACCOUNTING: necessity or inevitability?

SEMINA L.A.

The authors classify main positions of management accounting specialists in regard to the understanding of the «management accounting» term, i.e., non-acceptance of the management accounting term; considering the management accounting to be an integral part of accounting on the whole; considering the management accounting to be an independent type of accounting.

Quality, effectiveness and competitiveness of audit activity

FILOBOKOVA L.Y., ISRAILOVA Z.R.

The article sets out an understanding of the nature of such categories, as Quality of Audit Activity, Effectiveness of Audit Activity, and Competitiveness of Audit Activity, and their relationship and interdependence; and outlines a technique, which can be used to assess the audit quality and effectiveness at the micro and meso level based on non-formalised methodological approaches to quantification and measurement.

RECORDING COSTS RELATED TO GOVERNMENT PROCUREMENT CONTRACTS IN ACCORDANCE WITH CUSTOMER REQUIREMENTS

CHERNENKO A.F., AFONINA O.A.

Приведены обоснование и алгоритм подготовки информации о планируемых и фактических затратах в целях аудита государственного оборонного заказа со стороны государственного заказчика. Предлагаемые решения в области аналитического учета затрат обеспечивают прозрачность и достоверность представляемой информации, что непосредственно влияет на положительность аудиторского заключения заказчика.

RISK MANAGEMENT IN THE DERIVATIVES MARKET

SAFONOVA T.Y.

The article examines the system of financial risks having largest impact on derivatives transactions, looks into interdependencies between credit and legal risks, and articulates approaches to risk mitigation for hedges. Special attention is paid to tax and legal risks negatively affecting the development of the Russian derivatives market.

УКАЗАТЕЛЬ СТАТЕЙ, ОПУБЛИКОВАННЫХ В 2015 Г

В № 12 ЖУРНАЛА ПРИВОДИТСЯ АЛФАВИТНЫЙ УКАЗАТЕЛЬ ВСЕХ СТАТЕЙ, ОПУБЛИКОВАННЫХ В 2015 Г.

АУДИТОРСКАЯ ПАЛАТА РОССИИ И АССА ПОДПИСАЛИ МЕМОРАНДУМ О ВЗАИМОПОНИМАНИИ

В РУБРИКЕ ЖУРНАЛА "ХРОНИКА" ПРИВОДИТСЯ МАТЕРИАЛ о подписании Меморандума о взаимопонимании между СРО НП «Ау­диторская Палата России» (АПР) и ACCA (The Association of Chartered Certified Accountants).

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