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ACCOUNTING AND TAX RECORDING OF RETURNED QUALITY GOODS AND FINISHED PRODUCTS

KLINOV N.N., MURCHENKO D.S.

The article discusses how entities record transactions of goods and finished products returned to them, provided such goods and products keep their consumer properties. Such transactions appeared in the Russian practice so long ago that this matter was left unregulated in the current accounting regulations. Based on the accounting analysis and common patterns of return of goods, a procedure to record the return of quality goods with consumer properties unchanged is proposed.

COMPARISON OF INTERNATIONAL STANDARDS ON AUDITING AND FEDERAL AUDIT STANDARDS

GERASIMOVA A.R.

The article includes observations and conclusions made as a result of the comparative analysis of provisions of international standards on auditing and federal audit standards, their principal similarities and significant differences are identified

INTERNAL AUDIT STANDARDS SYSTEM AS A BASIS OF ITS EFFICIENT FUNCTIONING

DEMIDOV A.YU., IVANOV O.B., MOVCHAN S.N.

The article discusses the issues of building an internal audit system and controls based on internal standards. The practice of the Russian Audit Chamber, the Federal Treasury, OAO Russian Railways in this area is reviewed. The need of a national system of internal audit standards is substantiated.

INTERNATIONAL RESEARCH AND PRACTICE CONFERENCE IN MEMORY OF S.B. BARNGOLTZ

MELNIK M.V.

В статье говорится о МЕЖДУНАРОДНОЙ НАУЧНО-ПРАКТИЧЕСКОЙ КОНФЕРЕНЦИИ ПАМЯТИ С.Б. БАРНГОЛЬЦ, которая проводилась 11-12 декабря 2014 г.

ON TRANSITION TO DIRECT APPLICATION OF INTERNATIONAL STANDARDS ON AUDITING IN LOCAL PRACTICE

MASSARYGINA V.F.

The article discusses the issues of transition to direct application in the Russian Federation of International Standards on Auditing regulating the audit activities. The stages of development of audit activity in Russia are identified, as well as the main types of differences between the local audit standards and international standards on auditing. The author also analyses some organizational measures related to transition to direct application of international standards in the local audit practice.

ORGANIZATIONAL AND METHODOLOGY ISSUES OF IMPLEMENTING IN THE COMMERCIAL ENTITY MANAGEMENT ACCOUNTING AND ANALYTICAL SUPPORT SYSTEM OF INFLATION-RELATED METHODS

KHAKHONOVA N.N., KRUTSKIKH R.V.

In an unstable environment of the national economy, there is a greater need in application of specialised methods which would be able to identify and offset the impact of inflation on commercial entities' business performance.

PLANNING PRACTICE IN A RISK-FOCUSED AUDIT

GUZOV YU. N., STRELNIKOVA O.V.

The article discusses the modern practice of planning for the purpose of risk-focused audit in large audit firms. In the framework of planning of a risk-focused audit, the main audit stages are identified. Specific features of applying a control and detailed (independent) approach to audit procedures are considered.

SPECIFIC FEATURES oF THE AUDIT oF A GRoUP of ENTITIES UNDER IAS 600 «SPECIAL CoNSIDERATIoNS - AUDITS oF GRoUP FINANCIAL STATEMENTS))

SLINYAKOV YU.V.

The article discusses individual issues of audit methodology and technique for audits of group financial statements based on IAS 600 «Special Considerations - Audits of Group Financial Statements» for the purpose of substantiating audit.

THOUGHTS ON NEW YEARS EVE

SOKOLOV V. YA.

"Размышления под Новый год" - это вступительная статья главного редактора Соколова Вячеслава Ярославовича, в которой он обращается к читательской аудитории журнала.

V INTERNATIONAL RESEARCH AND PRACTICE CONFERENCE «ACCOUNTING, ANALYSIS AND AUDIT: YESTERDAY AND TODAY)

ALIBEKOV SH.I.

В статье сообщается, что кафедрой экономики и бухгалтерского учета Кизлярского филиала Санкт-Петербургского государственного экономического университета 22 декабря 2014 г. была организована и проведена V Международная научно-практическая конференция «Бухгалтерский учет, анализ и аудит: история и современность», посвященная памяти заслуженного деятеля науки РФ, доктора экономических наук, профессора Соколова Ярослава Вячеславовича.

МЕЖДУНАРОДНАЯ НАУЧНО-МЕТОДИЧЕСКАЯ КОНФЕРЕНЦИЯ «ЭКОНОМИЧЕСКАЯ БЕЗОПАСНОСТЬ БИЗНЕСА В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ ЭКОНОМИКИ»

В статье рассказывается о том, что 8-9 декабря 2014 г. в Йошкар-Оле на базе Поволжского государственного технологического университета была проведена Международная научно-методическая конференция «Экономическая безопасность бизнеса в условиях глобализации экономики».

РЕЦЕНЗИЯ НА УЧЕБНИК «БИЗНЕС-АНАЛИЗ ДЕЯТЕЛЬНОСТИ ОРГАНИЗАЦИИ»

МЕЛЬНИК М.В.

В рубрике журнала "Библиография" приводится рецензия на учебник «БИЗНЕС-АНАЛИЗ ДЕЯТЕЛЬНОСТИ ОРГАНИЗАЦИИ», подготовленный специалистами Ростовского государственного экономического университета (РИНХ), под редакцией д.э.н., проф., проректора университета Л.Н. Усенко.

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