АУДИТОРСКИЕ ВЕДОМОСТИ

Content

40-th annual congress of european accounting association

GURSKAYA M.M., KARELSKAIA S.N., ZUGA E.I.

Authors describe the issues and problems discussed at the 40

Balanced system of indicators and derivative from her analysis in strategic management of sales

BORONENKOVA S.A., KRILOV S.U.

Importance In modern conditions the organization’s customer strategy must guarantee an achievement of the sales activity maximization in the long-term perspective that actualizes a problem to make better an accounting’s and analysis’s information for strategic sales management. Objective The article has a theoretical and methodological character and devoted to the possibility of use of the balanced scorecard and produced from it analysis in the process of the strategic sales management. Methods The methodology of the research is based on the R. Kaplan and D. Norton Balanced Scorecard concept and conceptual foundations of the applied strategic analysis developed in the past by one of the authors of this article. Results There is explained that the balanced scorecard’s and applied strategic analysis’s use is concluded in the formation of the balanced scorecard’s customer component and in the its indicators’ analysis. balanced scorecard’s customer indicators estimate consequences of undertaken actions and are constituted accordance’s parameters of the organization’s customer strategy and its realization to the organization’s general plan of development in general. The concrete understanding of strategic customer goals’ achievement requires to use no more two indicators. The balanced scorecard’s customer indicators analysis is supposed comprehensive, integrated research of strategic customer aspects of the organization’s economic activity and is concluded in comparative evaluation, diagnostics and forecasting of indicators’ values of its customer component. Conclusions and Relevance Authors conclude that the introduction of the balanced scorecard and applied strategic analysis will increase an efficiency of the organization’s strategic sales management in conditions of modern market economy.

Compliance-control in auditing activity

PANKOVA S.V., YAKIMOVA V.A.

The article explores essence and importance of compliance audit as a form of financial control in the current conditions of economic development, clarifies the definition of compliance audit and its differences from the audit of financial statements and its role in the classification of audit services based on international audit standards. Based on the application of the risk-oriented approach, the main directions of compliance audit are systematized, which can be used to form the general audit plan for socially significant organizations.

Development of the methodology for organizing and conducting the qualification examination for the right to conduct audit work in the Russian Federation in accordance with international auditor education standards

KRASILNIKOVA I.V., KAZAKOVA N.A., KUNEGINA A.Y., SUKHANOV S.S., PONIKAROVA M.A.

Since 2016, there is an active process of improving the qualification exam for obtaining the qualification certificate of the auditor, aimed at bringing it in line with international education АУДИТОРСКИЕ ВЕДОМОСТИ • 08-2017 standards (IES), developed by the International Federation of Accountants. The model embedded in the IES involves a gradual transition from one level of attestation to another, is a system that describes the algorithm for acquiring professional competence, maintaining it at the proper level and assessing it. The unified certification commission shall submit for discussion to the interested public, all institutional users, its developments in the development of the qualification exam for the right to conduct auditing activities in the Russian Federation.

Expenses on certification of production: accounting and taxation

KUVALDINA T.B.

The concept of the term «certification» is considered, the analysis of types of certification is carried out. The method of accounting and tax accounting of expenses on work of certification of production is offered. Article contains concrete examples, explanations of supervisory authorities and the analysis of arbitration practice

On the concept of transparency in finance

VOLKOVA O.N.

The concept of transparency is one of key concepts in the modern researches and practices in economy, policy, sustainable development, resource allocation, corporate management, etc. Ensuring of transparency in society in general, and in the financial markets, in particular, is one of significant functions of many social and economic institutes, including institutes of accounting and finance. The purpose of this paper is to analyze the concept of transparency in finance and accounting. Institutional approach is applied in this research. The subjects of the analysis are practices of accounting, audit, disclosure of financial information and assessment of assets. The basic method of a research is critical discourse analysis. We consider the approaches to transparency determination, tools and mechanisms of its implementation in the financial sphere, the benefits and problems associated with practices of financial transparency. It is shown that the main mechanisms of transparency on financial markets are disclosure and publication of information about economic actors in public space, and the tools of financial transparency are financial accounting, financial reporting and audit. The main advantages of transparency are marked; they are the reduction of uncertainty in society and markets, the decrease of financial losses risks and a possibility of remote control. The problem aspects of excessive transparency are possible panic during the crisis periods and the support of procyclicality of the financial markets. The role of fair value assessment during the financial crisis of 2007-2009 is discussed. It is shown that fair value is not the reason of crisis, but its accelerator. In the conclusion the question of whether it is necessary to support the increase of transparency in the financial markets is discussed.

Practical implementation of the evaluation assumptions of going concern under ISA570 "Continuity of operations" based on data from financial statements

EGOROVA I.S.

In modern conditions, the independence of economic entities and their responsibility for the outcomes of their activities raises the need to assess its continuity. Business continuity is a key assumption for the functioning of economic entities and financial reporting. In addition, the external auditor, in all applicable cases must provide an audit opinion on the results of verification based on an assessment of business continuity. In practice, as the leadership of the economic subjects and auditors experiencing difficulties in quantifying business continuity within the financial, manufacturing and other events or conditions due to the lack of approved normative legal acts of the methods. In this article the author continues the series of articles in which was formed a number of original approaches to the evaluation of assumptions of continuity. The article presents author»s method of assessing the continuity of the audited entity on the basis of these financial statements in accordance with ISA 570 «Continuity». The technique can be used as the basis for assessing the assumption of continuity of activities of authorities (those responsible for corporate governance) of the economic entity and as a guide for the development of quantitative methods for assessing the continuity of the activities of auditors.

Recent changes in IFRS and ITS impact on corporate financial soundness indicators

SOTNEVA U.D.

This article highlights the recent changes in IFRS, namely in accounting of operational and financial lease and its impact on key financial soundness indicators of corporations. The author analyzed practical implementation and impact of expected changes in IFRS 16 on financial soundness of international and Russian corporations in different industries and identified industry specific characteristics of those changes.

The determination of materiality for integrated reporting purposes

MALINOVSKAY N.V.

The differences in determination of materiality for different types of public reporting purposes are identified. The algorithm for defining materiality for purposes integrated reporting is proposed.

The transparency of the legal boundaries in accounting from the standards for innovation

SHAPOSHNIKOV A.A.

The article analyzes interaction accounting regulations and accounting innovations. The article summarized the facts and opinions of historians of accounting about reliable and conscientious view of accounting report and phenomenon creative accounting.

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