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АУДИТОРСКИЕ ВЕДОМОСТИ

Content

AN AUDIT TEAM: composition and role assignment

SKOBARA V.V.

The publication defines the audit team composition, reviews global practices in setting up an audit team and describes the audit team structure.

AUDIT-INNOVATIONS IN ORGANISATION

AMERSLANOVA A.N.

The publication reports on changes in the audit and consulting market. Due to the changes, audit companies try to offer new services, transform and update their cur-rent ones, develop new control methods and introduce new forms of client relation-ships. The changes are focused on a preventive risk-oriented approach and audits.

AUDIT OF LEGITIMACY AND PERFORMANCE OF GOVERNMENT AND MUNICIPAL AUTONOMOUS INSTITUTIONS

VALEEV A.R.

The publication covers the methods of auditing the legitimacy and performance of government and municipal autonomous institutions, i.e. key audit stages, risk identi-fication and assessment and a typical audit programme. It describes the basis of set-ting up controls over government and municipal institutions and typical cases of non-compliance.

CONTROL METHODS USED BY AUTONOMOUS ENTITIES

MAKOJEV O.S., KEVORKOVA Zh.A.

The article describes methodological approaches to control procedures in autono-mous entities. It recommends implementing control in several stages and describes them.

EMPLOYEE INSURANCE: The rules of calculating income tax

ERMOLAEVA N.V.

The report describes various types of personal insurance contracts and the way ex-penses incurred should be considered for the profit tax purposes.

OVERVIEW OF REGULATIONS IN THE AREA OF INTERNAL AND EXTERNAL AUDITOR INTERACTION

MALYKHIN D.V.

The publication observes regulations and supervisor recommendations on ensuring interaction between internal and external auditors. An efficient interaction between internal and external auditors is one of the key factors to meet the task of regulators and professional and industry associations, i.e. to improve the financial system reli-ability and ensure the fair presentation of the market players reports.

THE METHODOLOGY ASPECTS OF THE INTERNAL CONTROL OVER AUDIT QUALITY

SIVTSOVA E.V.

The publication covers the methodology aspects of setting up and maintaining the internal control over audit quality. The report concludes on the necessity to further improve the audit regulation.

THE PRINCIPLES OF RISK ORIENTED INTERNAL CONTROLS AND AUDITS IN BIG COMPANIES, COR-PORATIONS AND HOLDINGS

IVANOV O.B.

The publication covers the principles of efficient internal controls, audit and risk management in major real sector companies based on internal corporate standards and global best practice, the history of the matter in Russia and requirements of global financial regulators. It also describes how to address internal frauds and gives practical recommendations.

TYPICAL ERRORS/MISSTATEMENTS OF THE 2012 ACCOUNTING REPORTS

KULIKOV A.M.

The article describes typical misstatements identified in the course of audits. It also gives both a comprehensive analysis of such misstatements and recommendations on how to avoid them in the future.

НАЛОГОВОЕ ЗАКОНОДАТЕЛЬСТВО: ПРИМЕНЕНИЕ В КОНКРЕТНЫХ СИТУАЦИЯХ

ГОРШКОВА Л.Л.

Отказ работодателя от оплаты расходов на проезд, понесенных при нахождении в командировке; Расходы на услуги по эвакуации автомобиля

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