CONTENTS
ECONOMIC POLICY
Melnik M.V., Bagdasaryan T.A. Federal Accounting Standards for Public Sector Organizations
Kevorkova Zh. A., Gladkova Ye. O. Reforms in the leasing industry: advantages and disadvantages
Aisha S. Yu., Sitnov A. A. Development Strategy of the Economy of the Republic of Djibouti
Melnik M.V., Karueva D. E. Problems of applying strategic audit in the Russian Federation
Usanov A. Yu., Samoilov R. A. Strategic audit as a new concept for assessing the quality and viability of developed strategies in an enterprise
Vetrova I. F., Chebyshev I. I. Resource support of internal control of enterprise strategy in the digital economy
Dvoretskaya V.V., Chernyshev G.O. Interaction of owners of the business process and internal audit in assessing the effectiveness of control procedures
PROBLEMS OF MANAGEMENT
Melnik M.V., Vetrov A.V. Blockchain in the banking control system
Vetrova I.F., Gubanova V.M., Dmitriev A.E. Internal control of procurement management in organizations with state participation
Sitnov A. A., Maksutova A. A. Analysis of the problems of introducing a risk-based approach into the supervisory activities of the Bank of Russia
Kondrashov D. E. The effectiveness of internal control
Glazkova G.V., Kolobaeva O. B. On the organization and role of internal audit in corporations
Kuleshova I. B., Gorshkova M. A. Implementation and methodological support of the federal accounting standard for fixed assets organizations of the public sector
Melnik M.V., Esenova A.K. Role of tax control in state control
Izzuka T. B., Kulakova E. N. Analysis of non-financial reporting as a tool to improve the quality of corporate governance
Melnik M.V., Dorzhieva Ya. A. External audit quality control in transition
Vetrova I. F., Kupriyanova A. A. Development of the system of internal control of educational institutions
Melnik M.V., Gabidov A. S. Features of internal control systems in state organizations
Sitnov A. A., Pecherskikh M. G. Features and problems of control of costing
Kuleshova I. B., Salazar Vazquez Sheilikar De Jesus. Organization of Internal Audit at Venezuelan State Universities
Miller M.V., Fan Thi Thanh Cuen. Organization of internal audit at the enterprises of Vietnam (on the example of the Petrolimex company)
Muzalyov S. V., Samokhin M. A., Rusanov I. A. Tax consulting as a way to optimize the tax burden
Vetrova I.F., Fomina D.S. Reporting of audit organizations: its types and significance in the system of control and supervision
Melnik M.V., Shpitonkova E.V. The role of the company's internal control in attracting credit financing and interaction with the bank
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Miller M.V., Wo Thi Lan An. Risk analysis in the enterprise (for example, the Saigon-Vietnam Water Supply Corporation)
Bulyga R. P., Galaktionova E. A. The methodology of audit of intellectual capital
Vetrova I.F., Vasilieva A. S. Features of internal control over accounts receivable using IT technologies
Kevorkova Zh. A., Bubnova M... Tax examination as a method of state audit
Glazkova G.V., Kolobaeva O. B. Comparative analysis of laws on auditing activities of EAEU member countries
Muzalev S.V., Abbaszade A.N., Dobrieva D.V. Tax audit as a form of audit financial control
Glazkova G.V., Balabina S.V. Features of strategic audit at enterprises of the energy industry
Muzalyov S.V., Ginovyan L.T., Kireeva O. Yu. Tax audit as insurance against tax risks
Kevorkova Zh. A., Davydova R. S. Place and role of strategic audit in the system of state financial control on the example of the presidential managerial training program
Glazkova G.V., Znaenko D.A. Identification of falsification of statements of Russian banks
Muzalev S.V., Klochikhin G.A., Polunin G.M. Establishing differences between tax audit and tax consulting. Tax audit not as a subsequent form of financial control, but as a preliminary, forecast form
Knyazeva N.V., Knyazev G.V. Actual problems of economic expertise conducted on the instructions of law enforcement agencies in bankruptcy cases
Krishtaleva T. I., Kuramshina D. Kh. A broad look at audit: causes, development prospects
Vetrova I.F., Mamkova M.I. Analysis of the possibilities of using cryptocurrencies
Glazkova G.V., May T. Kh. Application of IFRS - real world experience and solution for Vietnam
Egorova I. S., Noyatova K. V. Features of analytical audit procedures: domestic and international practice
Melnik M.V., Ofitserkin O. V. Audit of settlements and cash flows in corporate structures (by the example of PJSC Gazprom)
Sitnov A. A., Rezvykh I. A. Understanding the structure of a group of companies during an audit of consolidated financial statements
Muzalyov S.V., Tashpolatova B. B., Nagaytseva A. A. Assessment of differences between tax audit and tax consulting
Savin A. A., Tsoroev U. B. Motives of falsification of financial statements and methods for its identification during the audit
Maltsev A. S. Methodological features of assessing the investment attractiveness of solid minerals mining facilities
FEDERAL ACCOUNTING STANDARDS FOR STATE SECTOR ORGANIZATIONS
author
M.V. MELNIK, T. A. BAGHDASARYAN
abstract
The article analyzes the draft federal accounting standards for public sector organizations (“Accounting Policies, Estimated Values and Errors”, “Information on Segment Accounting (Financial) Reporting Indicators”, “Equity Method”) translation.
keywords
accounting, federal standard, public sector, budget organization, accounting standard, international financial reporting standard.
REFORMS IN THE LEASING INDUSTRY: ADVANTAGES AND DISADVANTAGES
author
Zh. A. KEVORKOVA, E.O. GLADKOVA
abstract
The article discusses the positive and negative aspects of the reforms proposed by the Central Bank of the Russian Federation for the leasing industry in the field of accounting and regulatory regulation. Based on the study, conclusions are drawn about the impact of such transformations on the activities of both lessors and their auditors.
keywords
audit, leasing operation, accounting, rent, development, regulation, industry, reform.
ECONOMIC DEVELOPMENT STRATEGY OF THE REPUBLIC OF DZHIBUTI
author
S. Yu. AISHA, A. A. SITNOV
abstract
The article highlights the main provisions of the economic development strategy of the Republic of Djibouti. Statistical data on the main ports of the country, which are a key section of the transport system, are presented. The basic projects of implementing the strategy in the transport, logistics and tourism development are highlighted. The main sources of financing the development of the economy of the republic for the near future are identified.
keywords
development strategy, Republic of Djibouti, economic expansion, Islamic finance.
PROBLEMS OF APPLICATION OF STRATEGIC AUDIT IN THE RUSSIAN FEDERATION
author
M.V. MELNIK, D. E. KARUEV
abstract
The article discusses the methodological tools, the object and the main elements of the strategic audit system in the Russian Federation, which allow to determine the problems of its application as a new form of state audit.
keywords
strategic audit, development, economics, mechanism, state audit.
STRATEGIC AUDIT AS A NEW CONCEPT OF EVALUATING QUALITY AND SUSTAINABILITY OF DEVELOPED STRATEGIES AT THE ENTERPRISE
author
A. Yu. USANOV, R. A. SAMOILOV
abstract
The article discusses the theoretical aspects of strategic audit. Studied the terminological base. The author's definition of the concept is given. The goals of strategic audit are defined. The stages of the audit in the field of strategic audit are identified.
keywords
strategic audit, strategy, enterprise, assessment, quality, audit service.
RESOURCE PROVISION OF THE INTERNAL CONTROL OF THE ENTERPRISE STRATEGY IN THE CONDITIONS OF THE DIGITAL ECONOMY
author
I.F. VETROVA, I.I. CHEBYSHEV
abstract
The article is devoted to the features of resource support for strategic control and possible changes in the conditions of this support in connection with the integration and development of the digital economy. Based on the study, the main conclusions are drawn about the degree of influence of the information economy on resource support.
keywords
internal control, strategic control, resource support, digital economy, human resources, methodology, time resource, information resource, material resource.
INTERACTION OF OWNERS OF BUSINESS PROCESS AND INTERNAL AUDIT AT EVALUATION OF EFFICIENCY OF CONTROL PROCEDURES
author
V.V. DVORETSKAYA, G.O. CHERNYSHEV
abstract
The article discusses the need for standardization and formalization of auxiliary business processes to increase their efficiency and degree of control by the internal audit service. A practical example of optimizing the auxiliary process of banking is given, the relationship between the internal auditor and the owner of the business process in assessing the effectiveness of control procedures is shown.
keywords
business process, standardization, optimization, efficiency, internal audit service, control procedure.
BLOCKCHAIN IN THE SYSTEM OF CONTROL OF BANK OPERATIONS
author
M.V. MELNIK, A.V. VETROV
abstract
The effectiveness of the organization depends on the availability of an effective system of internal control. A large role in organizing the internal control system of large companies is played by the use of IT technologies. That is why in order to increase the efficiency of internal control processes, it is necessary to use IT technologies, one of which is blockchain. The article discusses the prospects of using this technology in the banking system.
keywords
blockchain, internal control, technology, distributed registries, software product, IT technology.
INTERNAL PROCUREMENT MANAGEMENT CONTROL IN ORGANIZATIONS WITH STATE PARTICIPATION
author
I.F. VETROVA, V.M. GUBANOVA, A.E. DMITRIEV
abstract
The paper substantiates the need for internal control over material and production resources. The basic methods used in the planning of inventories, as well as control procedures in terms of inventory management, possible risks and ways to minimize them are disclosed.
keywords
internal control, control procedure, risk, material resource, procurement.
ANALYSIS OF PROBLEMS OF IMPLEMENTING A RISK-ORIENTED APPROACH IN THE SUPERVISORY ACTIVITIES OF THE BANK OF RUSSIA
author
A. A. SITNOV, A. A. MAKSUTOVA
abstract
The article analyzes the measures applied by the Bank of Russia in relation to supervised credit organizations for violations of the law and regulations. The main advantages of a risk-based approach and its principles are identified, a list of problems on the way of its implementation in the field of banking supervision is determined. The role of motivated judgment in carrying out control actions by the regulator and applying supervisory measures of influence to credit organizations is indicated.
keywords
Bank of Russia, risk-based approach, financing, terrorism, reasoned judgment.
EFFICIENCY OF INTERNAL CONTROL
author
D. E. Kondrashov
abstract
The article describes the features of implementation and improving the effectiveness of integrated internal control systems. A methodology for self-diagnosis and assessment of the current level of effectiveness of all components of internal control based on the COSO 2013 methodology has been developed.
keywords
internal control, risk, compliance, implementation, self-diagnosis.
ON THE ORGANIZATION AND THE ROLE OF INTERNAL AUDIT IN CORPORATIONS
author
G.V. GLAZKOVA, O.B. KOLOBAEV
abstract
The article discusses the problems of internal audit in corporations, including questions of its organization, principles of formation, attracting qualified personnel, standardization and development. Particular attention is paid to the importance of internal audit and the corporation audit committee.
keywords
internal audit, corporation, internal audit service, audit committee.
IMPLEMENTATION AND METHODOLOGICAL SUPPORT OF THE FEDERAL ACCOUNTING STANDARD FOR ORGANIZATIONS OF THE STATE SECTOR "SECTORAL FUNDS"
author
I. B. KULESHOVA, M. A. GORSHKOVA
abstract
The article discloses innovations in accounting for fixed assets of various accounting entities, the main provisions of the federal standard for accounting for public sector organizations “Fixed Assets”, as well as the issues of its methodological support and transitional provisions for the first application of this document.
keywords
federal accounting standard, fixed assets, investment property, current cadastral valuation.
ROLE OF TAX CONTROL IN STATE CONTROL
author
M.V. MELNIK, A.K. ESENOVA
abstract
In modern conditions, the leading role in the general system of state financial control belongs to tax control, since taxes are the main fiscal and regulatory instruments of a market economy.
keywords
tax audit, state, tax control.
ANALYSIS OF NON-FINANCIAL REPORTING AS AN INSTRUMENT OF INCREASING QUALITY OF CORPORATE GOVERNANCE
author
T. B. IZUZKA, E. N. KULAKOVA
abstract
The article discusses modern approaches to the formation and analysis of non-financial reporting of companies. The basic principles and methods of forming an integrated organization report are investigated. The necessity of using the results of the analysis of non-financial reporting to improve the quality of corporate governance is substantiated.
keywords
non-financial reporting, integrated report, analysis method.
EXTERNAL AUDIT QUALITY CONTROL IN TRANSITION PERIOD
author
M.V. MELNIK, Y. A. DORZHIEVA
abstract
The article considers the main problems of reforming auditing in Russia, the concepts of internal and external quality control, as well as the system of regulatory bodies. The main proposals made by the Central Bank of the Russian Federation as innovations in the audit were studied. The opinions of various parties on the change of the main regulatory body are analyzed.
keywords
audit, activity, external quality control, reform, regulatory body, international audit standard.
DEVELOPMENT OF THE SYSTEM OF INTERNAL CONTROL OF EDUCATIONAL INSTITUTIONS
author
I.F. VETROVA, A.A. KUPRIYANOV
abstract
The article is devoted to identifying the goals of creating an internal control system in higher education institutions (including state) in the face of increasing competition, including due to the development of the digital economy. The main functions of the internal control service in the educational institution are formulated, it is proposed to distinguish two areas in it: competitiveness control and monitoring compliance with regulatory requirements.
keywords
internal control, compliance, performance evaluation, management function, higher education, risk.
FEATURES OF INTERNAL CONTROL SYSTEMS IN STATE ORGANIZATIONS
author
M.V. MELNIK, A.S. GABIDOV
abstract
The authors came to the conclusion that the existence of a successful and effective system of internal financial control is a necessary factor for making rational management decisions. The result of control is a system of identifications, assessments and ways to minimize risks, as well as the elimination of duplicate functions.
keywords
financial control, management decisions, identification system, risk minimization, duplicate functions.
FEATURES AND PROBLEMS OF CONTROL OF CALCULATION OF COST
author
A. A. SITNOV, M. G. PECHERSKikh
abstract
The article is devoted to the features of costing, as well as the problems of its control. The classification of cost. The methods of calculating the cost of production, types of control over this process and their shortcomings are studied.
keywords
control, calculation, accounting, cost.
ORGANIZATION OF INTERNAL AUDIT AT STATE UNIVERSITIES OF VENEZUELA
author
I. B. KULESHOVA, SALASAR VASCES SHEILIKAR DE JESUS
abstract
The article discusses the features and experience of organizing internal audit in higher education institutions of Venezuela.
keywords
internal audit, university, management, control.
ORGANIZATION OF INTERNAL AUDIT AT VIETNAM ENTERPRISES (ON THE EXAMPLE OF PETROLIMEX COMPANY)
author
M.V. MELNIK, FAN THI THANH KUEN
abstract
The article discusses one of the largest Vietnamese companies with a significant share of state capital. The analysis of its work, economic indicators is given, its positioning in the Vietnamese market and relations with strategic partners are shown.
keywords
Vietnamese, company, share, state capital, oil and gas.
TAX CONSULTING AS A METHOD FOR OPTIMIZING TAX LOAD
author
S.V. MUZALEV, M.A. SAMOKHIN, I.A. RUSANOV
abstract
The article raises questions about the goals and results of a tax audit, reveals the concept of tax advice and highlights its main stages. The concepts of tax audit and consulting are compared. The question is raised about the significance of reducing the tax burden for the taxpayer.
keywords
taxes, tax consulting, tax audit, stage, tax consulting, optimization, tax burden.
REPORTING OF AUDIT ORGANIZATIONS: ITS TYPES AND VALUE IN THE SYSTEM OF CONTROL AND SURVEILLANCE
author
I.F. VETROVA, D.S. FOMINA
abstract
The article is devoted to the consideration of statements of audit organizations, which is one of the most important elements in the system of control and supervision of audit activities. The role of reporting information in building a model for the further development of the audit institution in Russia is estimated. Based on the analysis, shortcomings were identified and directions for improving the reporting data of audit organizations were formulated.
keywords
audit, reporting, auditing, quality, reform.
ROLE OF INTERNAL CONTROL OF THE ENTERPRISE IN ATTRACTING LOAN FINANCE AND INTERACTION WITH THE BANK
author
M.V. MELNIK, E.V. SHPITONKOVA
abstract
The article discusses current issues of research on the role of the company's internal control in attracting credit financing and interaction with the bank as an independent concept in the field of the internal control system. The features of such control and the prospects for its development in the light of the integration process of the control process of all participants in the credit market are studied. Theoretical and conceptual provisions are formulated regarding the definition, goals, objectives and elements of the model of internal control of attracting external financing.
keywords
industrial, enterprise, bank, internal control, credit process, credit financing.
ANALYSIS OF RISKS IN THE ENTERPRISE'S ACTIVITY (BY THE EXAMPLE OF WATER SUPPLY CORPORATION “SAIGON-VIETNAM”)
author
M.V. MELNIK, THAI LAN AN
abstract
The article discusses the activities of the Saigon-Vietnam Water Supply Corporation. Key performance indicators of the company are presented, an analysis of the external and internal environment, internal and external risks is carried out.
keywords
water supply, Vietnam, external, internal, risk, company.
INTELLECTUAL CAPITAL AUDIT METHODOLOGY
author
R.P. BULYGA, E.A. GALAKTIONOVA
abstract
The article studies the concept of audit of intellectual capital, its advantages, evaluates the development and specificity of its methodology. The necessity of taking into account the factors of formation of the value of intellectual capital, the sphere of labor activity and the industry of the company under study is considered.
keywords
audit, intellectual capital, intangible asset, reporting, methodology.
FEATURES OF INTERNAL CONTROL FOR ACCOUNTS PAYABLE WITH USE OF IT TECHNOLOGIES
author
I.F. VETROVA, A.S. VASILIEV
abstract
The availability of an effective system of control over receivables determines the influx of funds into the organization that are necessary for its normal functioning. A large role in organizing the system of internal control over the receivables of large companies is played by the use of IT technologies. The article discusses the features of this control in modern conditions of functioning of an economic entity using the example of one of the Russian airlines.
keywords
accounts receivable, internal control, limitation period, bad debts, software product, IT technology.
TAX EXAMINATION AS A METHOD OF STATE AUDIT
author
Zh. A. KEVORKOVA, M. Б. BUBNOVA
abstract
Of great importance in the system of state financial control and state audit is tax control, since 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 the examination. Interest in it is caused by the fact that the tax authorities are practically not involved in it, and judicial practice shows that this control measure reveals unscrupulous taxpayers, one-day firms.
keywords
economic examination, tax examination, state audit, state financial control, budget sphere, tax control.
COMPARATIVE ANALYSIS OF LAWS ON THE AUDIT ACTIVITIES OF EAEU MEMBER COUNTRIES
author
G.V. GLAZKOVA, O.B. KOLOBAEV
abstract
The study considers the organization of a single audit market on the territory of the EAEU as a direction for the development of the audit market of the countries participating in the union, especially Russia. A comparative analysis of the organization of audit in different countries was carried out and points were identified on which approximation of legislation on the audit activities of the association members can be based; principles on which the interaction of these countries can be based. The actions that can contribute to the development of the interaction of the participants of the audit activity, increase its efficiency and effectiveness are identified.
keywords
audit, Eurasian Economic Union, activity, international audit standard, problem, development.
AUDIT OF TAXATION AS A VARIETY OF AUDIT FINANCIAL CONTROL
author
S.V. MUZALEV, A.N. ABBASZADE, D.V. DOBRIEVA
abstract
The article discusses the theoretical aspects of the concept of audit, the main elements and the need for a tax audit in the economy, as well as the use of the Federal Tax Service of Russia in the tax inspection. The factors and reasons for considering a tax audit as an element of financial control are used. An example of the development of tax audit in the Russian Federation is given. The main problems in the field of audit and the main directions of its activity, which provide the state with effective tax revenues, are considered.
keywords
audit control, financial control, tax control, tax audit.
FEATURES OF STRATEGIC AUDIT AT ENTERPRISES OF THE ENERGY INDUSTRY
author
G.V. GLAZKOVA, S.V. BALABINA
abstract
The article analyzes the essence of strategic audit and its specific features. The features of the energy industry enterprises and their influence on the development of strategic audit techniques and methods are determined. The tasks and directions of the strategic audit of enterprises in the energy sector are substantiated.
keywords
strategic audit, business risk, accounting (financial) statements, enterprise, energy audit, energy efficiency, energy conservation.
TAX AUDIT AS A TAX RISK INSURANCE
author
S.V. MUZALEV, L.T. GINOVYAN, O. Yu. KIREEVA
abstract
The paper gives a complete definition of a tax audit. The documents governing the audit in the field of taxation and the main issues of tax audit in Russia are considered. Possible ways to solve pressing problems in this area are given.
keywords
tax audit, tax reporting, problem, business entity, responsibility, comprehensive tax audit, thematic tax audit, tax credit.
PLACE AND ROLE OF STRATEGIC AUDIT IN THE SYSTEM OF STATE FINANCIAL CONTROL ON THE EXAMPLE OF THE PRESIDENTIAL PREPARATION PROGRAM FOR MANAGEMENT PERSONNEL
author
J. A. KEVORKOVA, R. S. DAVYDOVA
abstract
The strategic audit of the presidential managerial training program is a comprehensive analysis of the level of achievement by the audited entity of the strategic goals and objectives of the socio-economic development of the Russian Federation and a comparison of the achieved with the volume of government spending on these goals. Strategic audit includes three stages: preliminary, main and final. The preliminary verification stage, which is described in detail in this article, determines the object, the subject of the control measure, the main goals, issues and methods during the verification process. The authors draw attention to the fact that there is no specific regulatory document that would regulate the strategic audit of this program.
keywords
strategic audit, presidential program for managerial training, audit, analysis, survey, federal reserve of competent leaders, public funds, audit of selection of specialists, audit of selection of higher education institutions, audit of quality and competitiveness of national economy organizations.
IDENTIFICATION OF FALSIFICATION OF REPORTING OF RUSSIAN BANKS
author
G.V. GLAZKOVA, D.A. ZNAENKO
abstract
The aim of the work was to consider some aspects of revealing the facts of falsification of Russian banks and determine the relationship between the level of the bank, its position and types of audit reports, as well as the companies that issued these reports to banks. The authors sought to consider this topic, starting with finding the most accurate determination of the fact of falsification of reports, then moving on to specific banks and comparing the available data with the compiled definition. The result was statistics on the quality of the audit in Russian banks and the frequency of falsification of their accounts.
keywords
bank, audit report, falsification.
ESTABLISHING DIFFERENCES BETWEEN A TAX AUDIT AUDIT AND TAX CONSULTING. TAX AUDIT NOT AS THE FOLLOWING FORM OF FINANCIAL CONTROL, BUT AS A PRELIMINARY, FORECASTING FORM
author
S. V. MUZALEV, G. A. KLOCHIHIN, G. M. POLUNIN
abstract
Today, the tax services market is quite diverse. The article will highlight the significant differences between the terms “tax audit” and “tax consulting” for the optimal functioning of the system of legal regulation of various types of professional activities.
keywords
tax audit, tax consulting, tax audit, financial law.
TOPICAL PROBLEMS OF ECONOMIC EXAMINATION CONDUCTED BY THE LAW ENFORCEMENT BODIES IN BANKRUPTCY
author
N.V. KNYAZEV, G.V. KNYAZEV
abstract
The article discusses the current problems of forensic economic expertise, appointed on the instructions of law enforcement agencies, provides practical examples. The authors offer specific recommendations for the initiators of the examination on the procedure for formulating questions during the examination of criminal (intentional or fictitious) bankruptcy.
keywords
law enforcement agency, economic crime, forensic economic examination, bankruptcy.
WIDE VIEW ON AUDIT: REASONS FOR THE ORIGIN, PROSPECTS FOR DEVELOPMENT
author
T. I. KRISHTALEVA, D. Kh. KURAMSHINA
abstract
The article examines the need of society for audit services, the reasons for the separation of interests of people who are directly involved in the management of organizations, and those who invest in development; the specifics of decision-making in economics and taxation, in particular, the need for independent confirmation of information on the financial results of the economic entity in the form of an audit report.
keywords
historical, strategic audit, business process, internal business value, internal control, audit standard, concept, development.
ANALYSIS OF OPPORTUNITIES FOR USING Cryptocurrencies
author
I.F. VETROVA, M.I. MAMKOVA
abstract
The relevance of the study is due to the need to study the possibility of using cryptocurrency as a means of payment in the performance of work and the provision of services. An analysis of the experience of foreign countries in the regulation and use of cryptocurrencies makes it possible to introduce best practices in the settlement system of leading Russian companies.
keywords
digital technology, cryptocurrency, bitcoin, aviation industry, regulatory, market.
APPLICATION OF IFRS - REAL WORLD EXPERIENCE AND SOLUTION FOR VIETNAM
author
G.V. GLAZKOVA, T.H. MAY
abstract
International Financial Reporting Standards (IFRS) are a system of principles and rules of accounting, presentation of financial statements that are widespread throughout the world. The adoption of IFRS is carried out in different ways, depending on the opinion of each country. There is a need to find ways to successfully implement IFRS in Vietnam. The article discusses the application of standards in different countries, as well as the search for solutions for Vietnam.
keywords
international financial reporting standard, experience, application, financial reporting, Vietnam.
FEATURES OF ANALYTICAL AUDIT PROCEDURES: DOMESTIC AND INTERNATIONAL PRACTICE
author
I.S. EGOROVA, K.V. NOYATOVA
abstract
Audit in Russia is undergoing major changes. One of the pressing issues of reforming audit activities is the implementation of international audit standards. The article discusses the features of international and federal standards governing the conduct of analytical procedures.
keywords
analytical procedure, audit procedure, substantive audit, audit activity, international audit standard.
AUDIT OF CALCULATIONS AND CASH FLOWS MOVEMENT IN CORPORATE STRUCTURES (ON THE EXAMPLE OF GAZPROM PJSC)
author
M.V. MELNIK, O. V. OFITSERKIN
abstract
The article discusses the audit of settlements and cash flows in corporate structures using the example of PJSC Gazprom. The study of the forms of settlements is carried out with the aim of releasing the funds of the enterprise, improving liquidity and efficiency ratios. The reduction in receivables will reduce the need for borrowed resources and reduce the cost of debt servicing.
keywords
audit of settlements, cash flow, accounts payable, receivables, cash flow efficiency, management, control.
UNDERSTANDING THE STRUCTURE OF A GROUP OF COMPANIES DURING THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS
author
A. A. SITNOV, I. A. REZVYKH
abstract
The article is devoted to one of the stages by which the auditor understands the activities of a potential client - the study of the structure of a group of companies during the audit of consolidated financial statements (CFD). Based on the study, key questions are formulated that the auditor needs to consider when conducting an audit of CFD; The audit procedures for collecting information on the structure of the group and analysis of these data have been determined, which should be reflected in the working documents of the audit organization.
keywords
audit, consolidated financial statements, association, organization, structure, group of companies, control, audit procedure.
EVALUATION OF DIFFERENCES BETWEEN TAX AUDIT AND TAX CONSULTING
author
S.V. MUZALEV, B. B. TASHPOLATOV, A. A. NAGAYTSEV
abstract
The article discusses the differences between tax audit and tax consulting; based on expert opinions, the issue of relevance of these operations is highlighted.
keywords
tax audit, tax consulting, distinction, efficiency.
MOTIVES OF FALSIFICATION OF FINANCIAL REPORTING AND METHODS OF ITS IDENTIFICATION DURING THE AUDIT
author
A. A. Savin, W. B. Tsoroev
abstract
The article explores the nature and motives of falsification of financial statements, their types and methods for its identification during the audit. The methodological basis was made by the methods of theoretical analysis and synthesis, observation, detailing, classification. It is concluded that the determination of the motives for falsifying financial statements is the basis for applying the relevant audit procedures. The main methods for identifying falsification of financial statements during an audit are methods for quantitative and qualitative risk assessment, testing, etc.
keywords
financial statements, falsification, motive, method, audit.
METHODICAL FEATURES OF THE ASSESSMENT OF INVESTMENT ATTRACTIVENESS OF OBJECTS OF PROCESSING OF SOLID USEFUL MINES
author
A. S. MALTSEV
abstract
The article analyzes the factors that determine the need for a comprehensive assessment of the prospects of new mining assets.
keywords
valuation, asset, deposit, investment, minerals.
