.The article presents the results of the research conducted by «Audit of Business» scientific school of the Financial University. The importance and relevance of the research is justified by low efficiency of the measures taken in different countries in response to big corporate scandals preceding the economic crisis of 2 007-2 009 and by the decline in public confidence in audit. Hypothesis of the research: cardinal changes result from financial scandals or economic crises which act as «breaking points» in the history of audit development. Methods of the research: applying the theory of system transformation to the history of development of auditing. The result of the research is the concept of a wide view on audit and audit profession which involves the evolutionary development from «audit of financial reporting of an organization» to «audit of business». The article shows the key distinctions between a narrow view on audit and wide understanding of audit and how the above concept can influence the methods of audit in the future. The author reviews the main concepts of compiling public accounts of organizations under conditions of information society and justifies the evolvement of such new directions in auditing as audit of intellectual capital, audit of business processes efficiency and strategic audit.
In recent years due to the requirements of business transparency there has been increased interest in the development of non-financial reporting around the world. The process of standardization of non-financial reporting is actively developing, new methods and guidelines are emerging and developing. There is a growing number of financial institutions that implement and use guidelines for non-financial information disclosure. At the same time, there are a number of difficulties that complicate the process of non-financial reporting preparing and reducing its usefulness for the interested users. In the presented article the best practice of social, environmental and other non-financial information disclosure was evaluated, key problems were identified and proposed the ways of solving. The research was based on the analysis of non-financial reports registered in the National Register of Non-Financial Reports of Russian Union of Industrialists and Entrepreneurs, the database of Integrated Reports registered on the website of the International Committee on Integrated Reporting.
The article outlines the directions of reforming the information system of crop organizations taking into account the needs of management when implementing the cluster approach in the agro-industrial complex. The solution of this task can be developed complex methodology, combining the principles of the methods of ABC (cost accounting by type of activity) and SCM (supply chain management) and giving the opportunity to increase the efficiency of activities throughout the chain of production and processing of agricultural products.
The article examines the main aspects of the integration of educational programs implemented by higher educational institutions with the requirements of professional standards in the field of accounting training. Analysis of the provisions of professional standards determines the direction of updating of federal state educational standards and educational programs for the preparation of bachelors and masters in the field of accounting.
NECHEUHINA N.S., DUDAREVA A.A.
The article is devoted to the impact of the form and content of the audit report on the adoption of effective management decisions. The article analyzes the structure and format of the internal auditor's report. Typical problems encountered by interested parties in the study of internal audit reports are identified. The author suggests approaches to the preparation of internal audit reports that meet the expectations of users.
The article examines the toolkit of stress testing for forecasting the credit risk of a bank. The classification of stress tests with short-and long-term stress tests is supplemented, and a scheme for stress testing of the bank»s loan portfolio is proposed, both in the short and long-term periods.
KRUGLYAK Z.I., SHVYREVA O.I.
Authors have revealed the priority directions of development of the fundamental and enhancing qualitative characteristics of useful financial information based on the international experience, achievements of a modern scientific thought and also features of Russian accounting standards. Offers for structure and contents of the federal standard of the accounting defining the system of qualitative characteristics of financial information including national peculiarities are formulated.
SOBOLEVA G.V., MININA M.S.
The rapid development of corporate reporting and the expansion of information that is included in it require the auditor to adopt new approaches to accounting confirmation. These modern realities are realized in the approaches of the international standard audit 720 «Auditor»s duties related to other information». The purpose of the article is to study the requirements of МСА 720 and to identify those problems that exist in the implementation of the provisions of this standard. The conclusions based on the results of the analysis were verified on the basis of the study of the practice of Russian audit reports, drawn up taking into account the requirements of the standard in question.
Based on the analysis of the professional standard "Internal auditor" systematic requirements for the qualification level of specialists of the internal audit service, as well as the professional quality required of the staff of the structural unit, which will ensure the effective functioning of the entity. Presents the author's approach to the assessment of professional qualities of officers of internal audit service, taking into account the qualifications, business activity, complexity of functions, level of results of work of the RA-employee. The methodology developed for the certification of employees of internal audit service, the organization of training and mother-sexual stimulation.
The article considers the Russian market of accounting outsourcing geographical structure. I have identified trend to increase the number of Ural companies in the Top 30 largest market participants. I analyzed the experience of a similar US market and concluded that the Ural cluster of accounting outsourcinghas been formed. This cluster based on the American model. I gave the reasons of this cluster formation and formulated the immediate prospects for its development.