Аудиторские ведомости

APPLICATION OF LOGIT-MODELS IN AUDIT PRACTICES FOR ASSESSING GOING CONCERN CONCEPT OF ORGANISATION

PETROV A.N., IVANOVA E.A.

The authors have examined issues concerning practical application in audit activities of methodologies for assessing probability of a debtor's bankruptcy as part of audit procedures aimed to establish applicability of going concern assumption as regards the the audited entity.

EXTERNAL QUALITY REVIEW IN AUDIT ACTIVITIES

EGOROVA I.S.

The author has presented a review of data concerning external quality review system. The publication has highlighted key weaknesses identified through external quality control exercised by audit organisations and individual auditors in the Russian Federation during a period of 2006 through 2013.

ISSUES AND CHALLENGES OF ESTABLISHING AND IMPLEMENTING MANAGEMENT ACCOUNTING IN ORGANISATIONS

SEMINA L.A.

The author has presented key issues and challenges of establishing and implementing a modern management accounting system as well as ways of addressing them to ensure successful operation of Russian entities.

METHODOLOGY FOR MANAGEMENT ACCOUNTING OF COSTS AS PART OF APPLYING A SPECIFIC-ORDER COST SYSTEM AT INDUSTRIAL ENTITIES

SHAROVATOVA E.A., OMELCHENKO I.A.

The author has systematized key areas of arrangements for management accounting in the context of applying the specific-order cost system and cost calculations; recommended a list of key cost accounting items as part of that method; and analysed a methodology for codifying specific orders for accounting purposes.

METHODS AND TECHNIQUES FQR CONDUCTING AUDITS QF CORPORATE INTERNAL CONTROL SYSTEMS

FILOBOKOVA L.Y.

The author presents the component elements of a corporate internal control system, and outlines the relevant methodological approaches and techniques for conducting assessment audits of such approaches in accordance with ISA, as well as the management process for ensuring the achievement of a business entity's strategic goals and objectives.

N.A. BLATOV: A SCHOLAR AND JOURNALIST

LVOVA I.N.

This publication deals with unknown facts and events in the life of N.A. Blatov, an outstanding Russian accountant, specifically his work as a journalist in 1906-1907 when he was a college professor in the Tiflis Commercial College after the graduation from Saint Petersburg University.

RELIANCE ON MANAGEMENT ACCOUNTING DATA IN AUDIT ACTIVITIES

IVASHKEVICH V.B.

The author has analysed feasibility of using accounting and reporting data for management purposes in the context of assessing an entity's performance by external auditors and challenges inherent in such assessment in the process of internal audits and control where an auditor/reviewer has an opportunity to fully apply management accounting data of the audited entity.

STREAMLINING THE PROCESS OF PREPARING IFRS FINANCIAL STATEMENTS BY RUSSIAN ENTITIES

VORONCHENKO T.V.

The author has analysed information requests from various stakeholder groups as well as means of meeting such requests as regards reporting indicators under IFRS. The publication includes comparative analysis of information obtained through the use of three means of preparing IFRS financial statements.

TAX LEGISLATION: SPECIFIC EXAMPLES AND CASE STUDIES

SAZANSKY V.V.

В рубрике "ВОПРОСЫ-ОТВЕТЫ" журнала публикуется статья "Налоговое законодательство: конкретные ситуации".