Muzalev S.V., Abbaszade A.N., Dobrieva D.V.
This article examines the theoretical aspects of the concept of audit, the main elements and the need for tax audit in the implementation of the economy, as well as use in the tax inspection of the Federal Tax Service. The factors and reasons for considering the tax audit as an element of financial control were used. The example of the development of tax audit in the territory of the Russian Federation is given. The main problems in the sphere of audit and the main directions of its activity are considered. These factors provide the state with effective tax collections in the appropriate budget.
Suimalieva N.K., Ermekova K., Garaeva A.M., Arzybaev A.A.
Formation of reporting in accordance to IFRS is one of the conditions that opens to construction companies an opportunity of joining international markets of capitals. The accounting system of construction company has large differences with accounting systems of other types of activities. It causes imperfection of methodology of accounting, taxation and internal control system. It is a serious barrier for increasing of investment volume in a capital construction.
Egorova I.S., Noyatova K.V.
Nowdays, audit in Russia is undergoing some serious amendments. One of the most actual questions of the auditing reforming in our country is the process of integration of international standards on auditing. The article is dedicated to the analysis of international and national standards, regulating analytical procedures.
Glazkova G.V., Balabina S.V.
This article analyzes the essence of strategic audit and its specific features. The article is devoted to the determination of the peculiarities of the enterprises of the energy industry and their influence on the development of methods of strategic audit. The directions of strategic audit of enterprises of the power complex are justified.
Vetrova I.F., Fomina D.S.
This article is dedicated to consideration of the reporting of audit firms, which is one of the most important elements in the system of control and supervision of audit activities. Evaluates the role of reporting information in building models for the further development of the audit institution in Russia. Based on the analysis, shortcomings were identified and directions for improving the reporting data of audit firms were formulated.
Glazkova G.V., Znaenko D.A.
The purpose of the work was to review some parties to identify the facts of falsification of Russian banks and to determine the relationship between the level of the Bank, its position and the types of audit reports, as well as companies that issued these reports to banks. The authors sought to consider this topic, starting with finding the most accurate definition of the fact of falsification of reports, then moving to specific banks and comparing the available data with the definition. The result was statistical data on the quality of the audit in Russian banks and the frequency of falsification of their reporting.
Kevorkova Zh. A., Bubnova M.E.
Tax control is of great importance in the system of state financial control and state audit, as it not only ensures compliance with the legislation on taxes and fees, but also attracts financial resources to the state budget. One of the means of tax control is examination. Interest in it is caused by the fact that the tax authorities are not involved in it, and judicial practice shows that this control event reveals unscrupulous taxpayers, one-day firms.