АУДИТОРСКИЕ ВЕДОМОСТИ

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AUDIT OF LEGITIMACY AND PERFORMANCE OF STATE UNITARY ENTERPRISES AND STOCK CORPORATIONS WITH STATE OWNERSHIP

VALEEV A.R.

Methodology matters of the audit of legitimacy and performance of state unitary enterprises and stock corporations with state ownership: general audit stages, identification of audit goals and targets, identification and assessment of risks, a typical audit programme and criteria of assessment.

AUDIT OF TRANSACTIONS RELATED TO FEDERAL SUBSIDIES AND VAT DEDUCTIONS

SELEZNEV A.V., NOVIKOV S.S.

The analysis of financial transactions and an increase in assets (cash) of the subsidies recipient with the conclusion that whereas no repeated VAT recovery is observed, the provisions of Article 170.3.6 of the Russian Tax Code should not be necessarily applied.

CONSIDERATIONS SPECIFIC TO PRODUCTION AUDIT AT DAIRY PLANTS

MIZIKOVSKY YE.A., PUKHOVA YE.YU.

Audit procedures developed in respect to each stage of production audit of costs at dairy plants.

REVIEW OF OPENING BALANCES AND OTHER COMPARATIVE DATA OF ACCOUNTING RECORDS

ZUBOVA YE.V.

Opening balances presented in the balance sheet as of the end of the year preceding the reported year are considered to be comparative data. However, opening balances and comparative data have different approaches in first year audit procedures. The article reviews these differences.

SELF-REGULATION IN AUDITING: A BRIEF DESCRIPTION OF RESULTS AND THE WAYS OF FURTHER DEVELOPMENT

YEGOROV M.YE.

Research of the most hot topics of the audit services market, review of certain aspects and prospects of self-regulation in audit.

THE DEVELOPMENT OF ACCOUNTING AND AUDIT IN FRANCE

ZHUKOVA A.G.

Survey of the latest international background in setting up accounting and audit practice with France taken as an example. The survey covers issues related to professional training, regulations and control in accounting and audit.

THE DEVELOPMENT OF TAX CONTROL

SHESHUKOVA T.G., BALENKO D.V.

Description of the tax control classification, tax control challenges and ways to improve

С ЧЕГО НАЧАТЬ ПРИ ИСПОЛЬЗОВАНИИ ПРОГРАММЫ IT АУДИТ: АУДИТОР

СЛОТОВА О.Л.

Определены преимущества программы IT Аудит: Аудитор и представлены рекомендации по ее применению.

БУХГАЛТЕРСКИЙ И НАЛОГОВЫЙ УЧЕТ: КОНКРЕТНЫЕ СИТУАЦИИ

ШАЛДИНА Г.Г.

ХОЗЯЙСТВЕННЫЕ ПАРТНЕРСТВА

ГОРШКОВА Л.Л.

РАСХОДЫ НА ПРОДВИЖЕНИЕ ТОВАРА: ТРУДНОСТИ КВАЛИФИКАЦИИ

ЛЕРМОНТОВ Ю.М.

Определены проблемы, возможные у налогоплательщика при учете расходов на продвижение товара, к которым среди прочего можно отнести расходы на анализ и изучение рынка (затраты на маркетинговые исследования) и расходы на проведение рекламных мероприятий.

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