АУДИТОРСКИЕ ВЕДОМОСТИ

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Control and analytical support of economic security: an institutional-level approach

MIRONOVA O.A.

Control tools and analysis used in different fields of economic activities, are becoming more relevant in the context of global challenges. Economic security as a special kind of economic activities, implementation of steamy at different levels of government and business entities to ensure sustainable development, the need is to increase the efficiency of the control and analytical support to the content characteristics described in the article.

Control procedures in tax monitoring

MIKRUKOV T.V.

Organizations internal control system for the purposes of tax monitoring is considered. Special attention is paid to terminology and categorization of control procedures.

Development of conceptuality in audit theory and practice

SOBOLEVA G.V.

The concept of audit is one of the most important problems in the theory and practice of auditing. The introduction into the Russian practice of the international standard of audit does not mean that it allows to solve all the theoretical and practical problems that exist that are recognized by researchers and practitioners around the world in the audit sphere in the light of materiality. The application of the results of the research carried out recently can be of considerable help in applying the concept of materiality in practical activities.

Entertainment of accounting for entertainment in the XVIII - early XX centuries

LVOVA I.N., LVOVA D.A.

At the XVIII - early XX centuries leisure, or, more precisely, expenses on leisure, becameaccountable, just as the costs of production and sale. The article studiesthe history of employees» clubs of large Russian enterprises through the prism of «entertainment accounting» and considers their activities as an example of leisure organization based on self-management, self-financing and expenditure control.

Improvement of the conceptual and spesific construct of innovating economic analysis

PLASKOVA N.S., POLJANSKAYA T.A., SAMUSENCO A.S.

Today innovative direction represents the basis of economic development of the country and is an important part of fast growing business. Besides significant impact on development of scientific and technological progress innovation contributes to strengthening of economic importance and competitiveness of innovative companies and the economy in general. In this regard there is a need of control for the level and dynamics of various indicators of assessment and forecasting for innovative activity efficiency. First of all creating innovative methodology of economic analysis needs terminological rationale of this new analytical direction as long as formation of a clear system of research conceptual apparatus classification of types and areas of analysis, its methods and models. In the article gives a comparison study of interpretations of the terms from in the regulatory basis as well as Russian and foreign experts’ scientific publications, it also formulates the concept of accounting objects and economic analysis organizations innovative activity.

Internal accounting and audit of costs for quality assurance of products at the design stage

ZENOVA E.N.

In modern conditions of the sanctions imposed on Russia and active import substitution in the market, it is necessary to carry out the internal accounting and auditing costs on ensure product quality. To achieve effective internal accounting and auditing it is necessary to form these expenses by accounting objects, and within objects by elements costs and by costing object. Our proposed method will eliminate the depersonalization of these costs in production costs reflecting only losses from defective products.

Preparation of the audit report in accordance with International Auditing Standarts

POPOV A.N., PETROVA A.N., POPOVA N.N.

Authors are giving comparative characteristics of requirements for the formation of the opinion of the auditor and formalization of the audit report by international audit standards, including important from a practical point of view questions and some possible in practice mistakes and violations.

Prospects of adaptation of the concept of training financial statements according to IFRS in the application of ISA

ZHUKOVA T.V.

On the basis of International standards of auditing (ISA) adopted in Russia in 2017, the expression of the auditor»s opinion on reliability of financial statements performed in accordance with the applicable concept of financial reporting. Analysis of the principles applicable concepts of preparation of financial statements in accordance with ISA has led to the conclusion, that in order to meet the needs of a wide range of users for reliable information for its basis we can take the Concept of preparation of the financial statements in accordance with IFRS.

The etymology of the interrelation of financial, financial-economic and economic sustainability

BARANOVA I.V., VLASENKO M.A.

The interrelation of financial, financial-economic and economic sustainability is examined; the relationship of the considered concepts is shownat the level of features through the system of analytical indicators.

The institutional mechanism of control the quality of audit activity in Russia at the present stage

KONDRASHOVA N.G.

In the article was examined the institutional mechanism of control the quality of audit activity, its levels; structure and functions of regulators; was holded analysis of the results of execute the control functions by regulators and problems of the functioning of this mechanism. It was concluded that in order to provision the proper level of quality of Russian audit services, it is necessary further improvement of the institutional mechanism for auditing quality control in the direction of optimization of the supervisory process, strengthening and widening the financial base, changing the quantities and functions of regulators.

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