The definition of the audit as a culture-historical and economic phenomenon creates the background for efficient economic model development, the implementation of which at a certain stage will allow achieving the highest economic results, and highly qualified professional entrepreneur will be able to take reasonable economic decisions and demonstrate sustainable performance in a complex economic environment.
Suggested recommendations to improve the state supervision over compliance with the legislation relating to the disclosure of information about companies’ operations, to enhance its usefulness and to strengthen responsibility of corporate supervision bodies over company’s information policy implementation. Considered a possibility of preparing and disclosing integrated accounts of the company.
Defined the meaning and role of state and municipal financial control, its methodological problems, as well as a number of existing gaps and pitfalls of the regulator in normative legal financial control assurance.
Conducted surveys allow outlining possibilities for the expansion of services rendered by auditors.
Defined that internal control must be a continuous and cyclic process of a sequence of interrelated operations with an overview of all lines of activities of any business unit that reflects management techniques and approaches used by the management and aimed at achieving the goals.
Considered the features of the organizational structure of audit firms by the example of multinational accounting firms. Principles of formation of the audit firm’s organizational structure were highlighted. The causes of the audit business division were defined, as well as the opportunities for audit business growth.
Hot topics in export VAT administration, tools and schemes used by taxpayers to have their export VAT reimbursed, types of fake export transactions, losses of the budget and differences in export and import VAT of various countries.
Рассматриваются вопросы отражения в бухгалтерском учете и бухгалтерской отчетности российских организаций последствий исправления ошибок с учетом их существенности и периода выявления. Все рекомендации приведены в соответствии с положениями ПБУ 22/2010 «Исправление ошибок в бухгалтерском учете и отчетности».