GENERALOVA N.V., POPOVA E.Y.
The article presents findings of goodwill accounting publications in Russian and international mass media in 1990-2014. The authors came to conclusion that the year 2013 saw the peak of Russian publishing activities in this area, whereas the majority of international articles were published in 2002.
The author's vision of the Russian audit market and possible ways of its development are offered. A detailed analysis of development and condition of the Russian audit market, major factors that influenced its formation and its basic problems are presented. A focus is on audit objectives in the current economic situation threatened by the most serious crisis in modern Russian history.
OSTAPOVA V.V., YATSYUK A.V.
The article deals with substance and specific features of approaches (item-by-item and cyclical) to audit of movements and balances on accounts. The article proves that it is reasonable to apply an item-by-item approach to examination of payroll settlements with stuff and proposes audit technique. It shows structure and contents of procedures that comprise the programme for examination of payroll settlements with staff.
GAYDENKO V.V., BELOZEROVA T.G.
The article discloses significance of internal controls for understanding of the audited entity. The stages are established that the auditor should complete at the audit planning stage to gain understanding of the audited entity. Particular attention is paid to the extent of business risks influence on the audit planning process.
KARELSKAYA S.N., ZUGA E.I.
The article considers the commercial education system existing in Russia by the end of the 19th century and the reasons for its transformation into higher education institutions for accountants.
The publication substantiates the necessity to examine the implementation of the income tax prepayment system and suggests a technology for such examination.
В рубрике журнала "БИБЛИОГРАФИЯ" приводятся рецензии на монографию авторов Мизиковского Е.А., Дружиловской Т.Ю. "Методология формирования финансовой отчетности в системах российских и международных стандартов" и учебник автора Пласковой Н.С. "Анализ финансовой отчетности, составленной по МСФО". Рубрику ведет М.В.Мельник, Заслуженный деятель науки РФ, доктор экономических наук, профессор.
This article presents different levels of currency risk management and a comparative analysis with the author's optimal benchmark assessment model of currency risk management. This study is especially relevant due to the adoption of the free exchange rate by the Bank of Russia.