АУДИТОРСКИЕ ВЕДОМОСТИ

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A REVIEW OF ARBITRATION PRACTICE OF CLAIMING AGAINST AUDIT FIRMS

DEREVYAGINA E.V.

The article describes the current arbitration practice of claiming against audit organisations both in Russia but globally. It arranges the claims in a systematic manner and gives recommendations to audit organisations on mitigating a civil liability risk.

ASSESSMENT OF PERFORMANCE RESULTS AS A VVAY OF IMPROVING THE EFFICIENCY OF INTERNAL CONTROL SYSTEM

POLULEKH M.V.

Current approach to preparing qualitative information about performance results for accounting and reporting purposes is described.

AUDIT OF IFRS FINANCIAL STATEMENTS: concept, goals, objectives and methods

SHTEPHAN M.A., VOLKOVA D.P.

Regulatory documents that allow excluding audit of IFRS financial statements from a group of audit-related services and other services related to auditing activity are analysed. Goals and objectives of IFRS financial statements audit have been established, key methods of the audit have been covered.

AUDITOR''S REPORT: drafts new framework

MASSARYGINA V.F.

The article looks into whether IFRS that regulate the auditor's report preparation should be amended or not. Comparative analysis of approaches to amending the auditor's report applied by International Auditing and Assurance Standards Board and the European Commission was made. The article also covers some aspects of the potential impact of the proposed amendments to IFRS that regulate auditor's report preparation on domestic audit practice.

BUSINESS TRIPS AND BUSINESS TRAVEL EXPENSES: complex accounting and taxation issues

SLOBODNYAK I.A.

The article analyses numerous disputable issues related to employee business trips, such as accounting for and taxation of business travel expenses. The positions of the Russian FTS, the Russian Ministry of Finance and arbitrazh practice on relevant issues are also analysed.

DISCOUNTED (PRESENT) VALUE APPLIED TO MEASURE ASSETS AND LIABILITIES

KUVALDINA T.B., LAPIN D.R.

Application of discounted (present) value as a way of measuring assets and liabilities for accounting purposes was explored. Different approaches to applying present value proposed by IFRS are listed.

IMPACT OF FINANCIAL INFORMATION USEFULNESS CONCEPT ON ESTABLISHING THE CRITERIA FOR FINANCIAL STATEMENTS AUDIT

BYCHKOVA S.M., ITYGILOVA E.YU.

The article includes justification of necessity for determining the audit criteria based on current concept of financial information usefulness established by Conceptual Framework 2010 - IFRS in the context of established accounting doctrine.

INITIAL PARADIGMS OF AUDIT ACTIVITY: problems and solutions

CHAYA V.T.

Why does solving the specific tasks related to audit activity development in Russia depend on resolution of general issues? What new requirements should audit of tomorrow comply with? The proposed article covers these particular issues and some ways to solve them. In addition, a range of problems associated with lack of clear theory of audit and audit activity and conceptual framework for their development has been explored.

MODERN CONCEPT OF SOCIAL AUDIT AND CORPORATE SOCIAL REPORTING

MIZIKOVSKY E.A., RUBTSOVA E.M.

The article justified the significance of corporate social reporting, highlighted the key problem associated with its preparation in Russia and looked into major views on "social audit" definition.

SIGNIFICANT AUDITED ITEMS WHEN AUDITING ORGANISATION''S FOREIGN ACTIVITY

ANTIPINA N.S.

Specifics of foreign economic activity auditing as exemplified by import transactions have been covered. Key items of the auditor's focus when auditing the data and key documents required for import transactions have been specified.

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