Аудиторские ведомости

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CRITICAL REVIEW OF THE TEXTBOOK AUDIT

MELNIK M.V.

В рубрике журнала "Библиография " приводится рецензия на вышедшее в 2014 г. в свет пятое, переработанное и дополненное издание учебника «Аудит» под редакцией одного из ведущих специалистов России в области аудиторской деятельности Владимира Исаковича Подольского.

DERIVATIVES: accounting and reporting

KLINOV N.N.

The paper summarises hands-on experience of Russian organisations in accounting for and disclosing derivative transactions. The presented approach to the derivatives accounting is in line with the effective accounting and reporting laws and regulations.

DUE DILIGENCE: theory and practice

GUZOV Y.N., SAVENKOVA N.D.

The paper explains the notion of due diligence, its goals and objections, target, technique, types of due diligence as an audit service variety - agreed upon procedures.

EAEU: NEO-FINANCIAL APPROACH TO INTEGRATION

ADAMBEKOVA A.A.

The papers looks at the integration development issues in relation to the national financial markets aiming at establishing Eurasian financial centers of growth. The paper provides an assessment of current mechanisms of financial institutions integration and gives an estimate of the financial markets capacity of the member states. It presents conclusions regarding the assessment of integration capabilities of the Kazakhstan's banking sector.

MANAGEMENT AUDIT IN THE SYSTEM OF AUDIT AND CONSULTING SERVICES

BOGATAYA I.N., KIZILOV A.N.

The paper defines the position of the management audit in the system of audit and consulting services based on the requirements of effective laws and regulations, provides the classification of the management audit by type, and examines how it correlates with other types of audit.

OUTLOOK FOR EAEU - CHALLENGING QUEST FOR BALANCE AND GROWTH

VERENKOV A.I.

The paper is devoted to the foundation for the establishment of the Eurasian Economic Union (EAEU) as one of the examples of regional integration in a world characterized by multiple centers of power. It looks at the main areas of focus for the EAEU and the related challenges. The article is for information purposes and recommended to be read by auditors and consultants who engage in projects involving public finances and projects in the area of international cooperation.

PROSPECTS FOR SELF-REGULATION IN THE AREA OF AUDIT PROFESSION

TURBANOV A.V.

The paper looks at self-regulation evolution issues related to the audit profession, examines deficiencies of the existing self-regulating mechanism, and puts forward conclusions and recommendations.

THE 2015 Y.V. SOKOLOV CITY-WIDE STUDENT COMPETITION IN ACCOUNTING (SAINT PETERSBURG)

ABDALOVA E.B.

В рубрике журнала "Хроника" приводится материал о городской студенческой олимпиаде по бухгалтерскому учету им. Я.В. СОКОЛОВА - 2015 (Санкт-Петербург)

THE «SIBERIAN PERSONNEL RESERVE» CONTEST MARKS ITS 5TH YEAR!

MANUZINA N.V.

В рубрике журнала "Хроника" рассказывается о конкурсе «СИБИРСКИЙ КАДРОВЫЙ РЕЗЕРВ» - 2015 и его победителях.

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