АУДИТОРСКИЕ ВЕДОМОСТИ

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ANALYSIS OF CORRELATIONS BETWEEN THE COMPOSITION OF A COMPANY''S BOARD OF DIRECTORS AND THE RISK OFFRAUDULENT FINANCIAL REPORTING

SOBOLEVA G.V.

Financial statements are the most important source of information relied on by decision-makers in economic processes, thus the high risk of fraudulent financial reporting. Assessment of this risk is a complicated and vital issue addressed in multiple scientific researches using models built on the basis of various data contained in financial statements. This article analyses whether there is a correlation between the risk of misstatement in financial statements and the composition of the company's Board of Directors.

APPLICATION OF ASSUMPTIONS REGARDING MATERIALITY OF VIOLATIONS DURING EXTERNAL QUALITY CONTROL

MANUZINA N.V., FILIPYEV D.Y.

This article reviews the results of external quality control and the violations at the stage of audit planning and at the stage of drafting auditor's opinion. It describes the areas where errors appear in defining both the materiality threshold and the materiality of the violations occurring while drafting the opinion or making a decision to modify it.

ISSUES AND PHASES OF CONTROL SERVICE INTEGRATION IN AN ENTITY''S ORGANISATIONAL STRUCTURE

ERGARDT O.I.

This article studies the issues of integrating a control service at Russian enterprises, paying special attention to its place in the entity's organisational structure

LEASE ACCOUNTING IN TENANT''S BOOKS: Analysis of the Provisions of IFRS (IAS) 17 «Leases» and IFRS 16 «Leases»

ALDAROVA T.M.

This article studies the specifics of accounting rules for lease transactions as stipulated in the new pending International Financial Reporting Standard (IFRS) 16 «Leases» as compared to effective IAS 17 «Leases». It includes study cases with solutions for recognition and valuation of rental assets and liabilities in the tenant's accounts.

STATISTICS ON THE MARKET OF AUDIT SERVICES: Y2015

GUTZAIT E.M.

The author proposed basic principles for the concept of audit statistics based on the earlier developed concept of audit. He calculated the key indicators of the market of audit services in 2015 and analysed the recent developments in this market. As a proxy for a statistical survey, this work summarises published sources on the occurrence of poor-quality audit.

TECHNOLOGY OF USING A CROSS-UNIVERSITY NETWORK FOR EDUCATION OF ACCOUNTANTS AND AUDITORS: Theory and Practice

KAMORDJANOVA N.A.

This article addresses theoretical and practical aspects of preparing accounting and audit specialists using cross-university networks.

VAT CREDIT CARRIED FORWARD

TSYDENOVA E.C., AYUSHIYEVA L.K.

This article discusses the specifics of VAT credit carried forward: how to carry over VAT credit in fixed assets, equipment awaiting installation and intangible assets, how to determine the three-year period for VAT credit carried forward, how to apply VAT credit in invoices under a simplified tax system and in VAT-exempt transactions.

В МОСКВЕ ПРОШЕЛ СЪЕЗД СРО АПР

В рубрике журнала "Новости" приводится материал о состоявшемся 19 мая 2015 года в Москве Съезде Саморегулируемой организации аудиторов «Аудиторская палата России» (Ассоциация).

ЮБИЛЕЙ МАРГАРИТЫ ВИКТОРОВНЫ МЕЛЬНИК, ЗАСЛУЖЕННОГО ДЕЯТЕЛЯ НАУКИ РФ, ДОКТОРА ЭКОНОМИЧЕСКИХ НАУК, ПРОФЕССОРА

В рубрике журнала "Юбилей ученого" публикуется статья о юбилее Маргариты Викторовны МЕЛЬНИК, Заслуженного деятеля науки РФ, доктора экономических наук, профессора.

КОМИССИЕЙ РСПП РАЗРАБОТАНА И УТВЕРЖДЕНА КОНЦЕПЦИЯ ДАЛЬНЕЙШЕГО РАЗВИТИЯ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В РОССИЙСКОЙ ФЕДЕРАЦИИ

В рубрике журнала "Хроника" приводится материал об очередном заседании Комиссии РСПП по аудиторской деятельности, в повестке засе­дания которого был вопрос: «О проекте Концепции дальней­шего развития аудиторской де­ятельности в Российской Федера­ции».

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