The article extends the dynamic series of the main indicators of the audit services market (many of them in comparable prices); their analysis shows a further significant deterioration of the market. Three types of economic entities are identifiedand described from the standpoint of audit activity. Proposed and justified the allocation of the fourth type, relating to the largest economic entities.
The article deals with the problem of raising the information content of the audit report for interested users, which is of paramount importance when making informed management decisions.
The process of audit is carried out in order to confirm the reliability of the financial statements, which involves several steps. The result of all audit procedures is the issuance of an audit report of independent auditor»s. However, it cannot be issued until an initial level of overall materiality for the Financial Report as a whole, performance materiality and level of misstatements are determined. The article analyzes the legislation in terms of the calculation of these indicators, and also compares the methods of determination the levels of materiality which are applied in practice. The main trends in determining indicators of materiality are identified.
The proposed article deals with doparadigmatic period of accounting development. It is shown that both existing economic conditions of country and dominant ideology of the state influence the theory and methodology of accounting. Thesis about the existence of an ideological crisis in Soviet accounting is proved.
This article discusses general provisions that should include the system of internal control of payroll for any organization to minimize the risk that settlements with personnel are reflected in accounting systems is not reliable, settlements with personnel are reflected in accounting systems in violation of the requirements of legislation and internal normative documents, settlements with the personnel are reflected in the accounting systems untimely.
GLADKOVA T.Yu., KIZ V.V.
Article is devoted to one of the directions of development of the financial market - to transition to uniform standards of accounting of not credit financial credit institutions. The review and the analysis of basic provisions of new standards has allowed to define features of their application by management companies of mutual investment funds and on this basis to consider features of formation of accounting policies proceeding from possible approaches to accounting of the objects specific to management companies of mutual investment funds.
The task of managing and assessing risks is faced by all organizations that carry out entrepreneurial activities. The article reviews the history of the emergence and development of existing methods of risk assessment, chooses the most appropriate methods for use in modern Russian conditions and provides a rationale for this choice.
The article considers the modern requirements to the quality of analytical procedures. The criteria for assessing the quality of analytical procedures are proposed. The algorithm of setting the control system of analytical activity in the economic entity is developed. The method of standardization of analytical activities in order to ensure and improve the quality of analysis and building communication with stakeholders.
FEIGEL M.L., MEYTOVA A.N.
The article expresses researches of the basic factors consumer behavior at the market of software depending on the style of consumer, behavior, incentive factors, irrational and impulsive elements. The problem of creation book and tax accounting software/ products of internal control allows to provide effective control over the work of all organization in business processes.
The article contains the critical analysis of main taxation policies in the near future, submitted by the Ministry of Finance of Russian Federation. It is concluded, that measures in mobilizing additional sources of funding intended by Ministry of Finance are insufficient to achieve a breakthrough in the development of the economy. The author justifies the importance of state’s taxation policy revision and advises on matters concerning expanding of tax base.
The article deals with the problems of VAT regulation in Russia. The revenues by type of tax in the consolidated budget for the period 2015-2017 were analyzed. Reflects the disadvantages of the value added tax and gives ways to address the issue of deficiencies in tax legislation.
An evaluation of the inter-university interdisciplinary textbook on accounting expertise of budget organizations is given. The attempt of the authors to disclose the methodology for organizing and conducting accounting expertise in specific situations of the activities of budget institutions is noted. The textbook is aimed at deepening the theoretical knowledge of students in the field of accounting expertise of budget institutions, introduces solutions to individual problems of its implementation, instills the skills of independent research work to improve the methodology for introducing accounting expertise as a preventive form of control in the economic activities of budget institutions.