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APPLYING THE AUDITORS'' CODE OF PROFESSIONAL ETHICS IN THE RUSSIAN FEDERATION

BUYAN I.A.

Relatively recently, amendments were made to the Russian Federation's Auditors' Code of Professional Ethics, and self-regulatory organisations for the auditing profession established relevant committees or commissions. In this article, the author gives his views on common problems related to varying interpretations of the Code, as well as his proposed solutions to such problems

MATERIALITY IN AUDIT

SOKOLOV V.YA.

Materiality issues, valuations and its application in audit process are considered in this article. A number of contemporary works related to audit theory are criticised. The author of this article argues against conclusions presented in the above article by V.A. Skorodumov, which is devoted to the same issue.

ON THE QUALITY CRITERIA FOR FINANCIAL ACCOUNTING INFORMATION IN THE CONTEXT OF AN AUDIT

BYCHKOVA S.M., ITYGILOVA E.Y.

The article discusses the essence of quality criteria for financial accounting information and the sequence for creating quality assessments of financial accounting information by qualified users

ON TYPICAL BREACHES OF QUALITY IN THE WORK OF AUDIT ORGANISATIONS

SVECHKOPAL A.N.

The author analysed typical errors identified through external monitoring of the quality of work of audit organisations and individual auditors. The article is intended for audit quality control managers at audit organisations, and practicing auditors

RELEVANT ISSUES IN AUDITING ACTIVITY: CONCRETE SITUATIONS

SUKHOVA I.A.

В рубрике ВОПРОСЫ И ОТВЕТЫ приводятся ответы на актуальные вопросы аудиторской деятельности

THEORY AND METHOD OF AUDITING TRANSACTIONS WITH RELATED PARTIES

SAFINA R.R.

The existence in legislation of various interpretations regarding the participants in a group of entities assumes their combination for accounting and audit purposes under a single concept known as «related parties». In this article, the author looks at the theoretical and methodological approaches to auditing related-party transactions, proposes an audit sequence, and demonstrates the need for further improvement of the method for auditing related-party transactions in the interests of all users of such information, while factoring in the current regulatory framework.

THE PROBLEM OF TRANSFORMATION BY INSURERS OF INSURANCE TRANSACTIONS WHEN PREPARING CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

CHERNYKH M.N., AZEMSHA E.A.

The authors consider a number of issues related to transforming insurance transactions when insurers prepare consolidated financial statements under IFRS; they propose an algorithm for the transformation of insurance transactions to be used by insurers when preparing consolidated financial statements

WHAT IS THE CORRECT WAY OF ASSESSING THE ACCEPTABLE LEVEL OF MATERIALITY

SKORODUMOV V.A.

The method for calculating the acceptable of materiality currently used by audit organisations features a number of weaknesses. The article gives recommendations on selecting the basic indicators and method for assessing the acceptable level of materiality in financial statements as a whole, as well as individual reporting indicators, and turnover and balances in accounting records.

РЕЦЕНЗИЯ НА МОНОГРАФИЮ «КОНЦЕПЦИЯ СТРАТЕГИЧЕСКОГО АУДИТА КОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ»

МЕЛЬНИК М.В.

В рубрике журнала БИБЛИОГРАФИЯ приводится рецензия на монографию И. В. Алексеевой "КОНЦЕПЦИЯ СТРАТЕГИЧЕСКОГО АУДИТА КОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ"

ВСТУПИТЕЛЬНАЯ СТАТЬЯ ГЛАВНОГО РЕДАКТОРА ЖУРНАЛА О СЕРИИ ПУБЛИКАЦИЙ ПО ПРОБЛЕМАМ СУЩЕСТВЕННОСТИ В АУДИТЕ

СОКОЛОВ В.Я.

Журнал начинает серию публикаций по проблемам существенности в аудите. Публикуемые нами статьи будут рассматривать различные аспекты проблемы существенности и с разных позиций.

ОБ ОБЩЕМ ОТЧЕТНО-ВЫБОРНОМ СОБРАНИИ ЧЛЕНОВ СРО НП АПР

В рубрике ХРОНИКА приводятся материалы об ОБЩЕМ ОТЧЕТНО-ВЫБОРНОМ СОБРАНИИ ЧЛЕНОВ СРО НП АПР, которое состоялось 23 мая 2014 года

КОНКУРС «КАДРОВЫЙ РЕЗЕРВ-2014»

В рубрике ХРОНИКА организаторами КОНКУРСА "КАДРОВЫЙ РЕЗЕРВ-2014" дан его обзор. Конкурс проводился в апреле - мае 2014 года.

ГОРОДСКАЯ СТУДЕНЧЕСКАЯ ОЛИМПИАДА ПО БУХГАЛТЕРСКОМУ УЧЕТУ ИМ. Я.В. СОКОЛОВА (САНКТ-ПЕТЕРБУРГ)

АБДАЛОВА Е.Б.

17 мая 2014 г. на базе Санкт-Петербургского государственного экономического университета совместно с Региональной общественной организацией «Ассоциация бухгалтеров Санкт-Петербурга» была проведена Городская студенческая олимпиада по бухгалтерскому учету. В статье дан обзор Городской студенческой олимпиады, которая проводится в память и носит имя заслуженного деятеля науки Российской Федерации, доктора экономических наук, профессора Ярослава Вячеславовича Соколова.

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