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Professional Standards As an Integral Part of the Process of Transformation of Internal Control and Audit 专业标准是内部控制和审计改革进程的组成部分
Auditor Pub Date : 2024-07-29 DOI: 10.12737/1998-0701-2024-10-5-17-23
I. Vetrova, Margarita Mel'nik
{"title":"Professional Standards As an Integral Part of the Process of Transformation of Internal Control and Audit","authors":"I. Vetrova, Margarita Mel'nik","doi":"10.12737/1998-0701-2024-10-5-17-23","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-5-17-23","url":null,"abstract":". The article analyzes the current professional standards, shows the effectiveness of their application and the real impact on strengthening cooperation between employers and educational organizations that train specialists in this field. New requirements have been formulated for the content of professional standards, in particular, for a clearer definition of generalized labor functions characterizing the qualification requirements of employees of control bodies of different levels, the content of labor functions of specialists of different skill levels, requirements for the training and organization of their activities. The directions of expansion and improvement of the organization of work on internal audit and control in existing economic entities have been identified.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"2 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A System of Indicators Characterizing the Effectiveness of the Implementation of the Bankruptcy Procedure 衡量破产程序执行效果的指标体系
Auditor Pub Date : 2024-07-29 DOI: 10.12737/1998-0701-2024-10-5-30-42
M. Starkova, Nadezhda Chayka, Sergei Guskov
{"title":"A System of Indicators Characterizing the Effectiveness of the Implementation of the Bankruptcy Procedure","authors":"M. Starkova, Nadezhda Chayka, Sergei Guskov","doi":"10.12737/1998-0701-2024-10-5-30-42","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-5-30-42","url":null,"abstract":"The article presents criteria for the effectiveness of bankruptcy proceedings, the signs and indicators that characterize them, as well as a methodology for calculating the effectiveness of bankruptcy proceedings. With the help of a comprehensive analysis of the bankruptcy estate in order to determine the directions for its effective management, it is possible to create a mechanism for effective management in the bankruptcy procedure. The methodology is aimed at finding reserves for satisfying creditors’ claims, strengthening control over the use of the bankruptcy estate and improving the regulation of bankruptcy procedures.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"14 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Characteristics of the Market for Audit and Consulting Services 审计和咨询服务市场的特点
Auditor Pub Date : 2024-07-29 DOI: 10.12737/1998-0701-2024-10-5-10-16
K. Arabyan, S. Stadnik
{"title":"Characteristics of the Market for Audit and Consulting Services","authors":"K. Arabyan, S. Stadnik","doi":"10.12737/1998-0701-2024-10-5-10-16","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-5-10-16","url":null,"abstract":"The article analyzes the market for auditing and consulting services under sanctions and summarizes the trends and features of its development.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"9 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Scientific-Practical Attitudes of Monitoring Sustainable Development of Pharmaceutical Industry in Russia 监测俄罗斯制药业可持续发展的科学实践态度
Auditor Pub Date : 2024-07-29 DOI: 10.12737/1998-0701-2024-10-5-43-49
N. Kazakova, M. Balihin
{"title":"Scientific-Practical Attitudes of Monitoring Sustainable Development of Pharmaceutical Industry in Russia","authors":"N. Kazakova, M. Balihin","doi":"10.12737/1998-0701-2024-10-5-43-49","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-5-43-49","url":null,"abstract":"The article presents analysis of status and key questions of the development strategy of pharmaceutical industry in Russia. Scientific-practical methods of monitoring were analyzed and critically evaluated. Valuable risk factors of sustainable development of industry were determined. Also, the author’s method, that orientates on transformation of pharmaceutical industry was ordered and principles of monitoring and methods of indicators valuation were developed","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"14 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the Main Directions of Improving Financial Legislation 论完善金融立法的主要方向
Auditor Pub Date : 2024-07-29 DOI: 10.12737/1998-0701-2024-10-5-3-9
E. Smirnov
{"title":"On the Main Directions of Improving Financial Legislation","authors":"E. Smirnov","doi":"10.12737/1998-0701-2024-10-5-3-9","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-5-3-9","url":null,"abstract":"In the State Duma, in line with the improvement of financial legislation, bills № 531412-8 and № 269223-8 are being prepared for the second reading, designed to significantly increase the level of efficiency and competitiveness of the Russian financial market.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"11 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On the Definition of the Object, Subject and Subject of Accounting Knowledge 论会计知识的客体、主体和主体的定义
Auditor Pub Date : 2024-07-29 DOI: 10.12737/1998-0701-2024-10-5-24-29
N. Mislavskaya
{"title":"On the Definition of the Object, Subject and Subject of Accounting Knowledge","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2024-10-5-24-29","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-5-24-29","url":null,"abstract":"The article analyzes the approaches of modern philosophy of science to defining the fundamental concepts of an object, subject and subject that arise in the process of conducting both scientific research and the practical activities of economists in the field of accounting and accounting (financial) reporting. The author argues his own point of view on the issue through a retrospective analysis of the views of philosophers and comes to a conclusion about the social nature of the concepts under consideration. This conclusion substantiates the prospects for clarifying modern generally accepted views on the object, subject and subject of accounting science and practice.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"13 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Experts answer GARANT Legal Consultin 专家回答 GARANT Legal Consultin
Auditor Pub Date : 2024-04-09 DOI: 10.12737/1998-0701-2024-10-2-43-50
Irina Lazareva, Rezeda Ibatullina, Ekaterina Lazukova, Tat'yana Koshkina, Ol'ga Davydova, Elizaveta Polyakova
{"title":"Experts answer GARANT Legal Consultin","authors":"Irina Lazareva, Rezeda Ibatullina, Ekaterina Lazukova, Tat'yana Koshkina, Ol'ga Davydova, Elizaveta Polyakova","doi":"10.12737/1998-0701-2024-10-2-43-50","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-2-43-50","url":null,"abstract":"The questions concerning tax risks, electronic document management, VAT are answered by the experts of the Legal Consulting GARANT","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"7 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140721697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modern Trends in Measuring the Financial Performance of an Organization 衡量组织财务绩效的现代趋势
Auditor Pub Date : 2024-04-08 DOI: 10.12737/1998-0701-2024-10-2-20-27
L. Shmarova, E. Pilevina
{"title":"Modern Trends in Measuring the Financial Performance of an Organization","authors":"L. Shmarova, E. Pilevina","doi":"10.12737/1998-0701-2024-10-2-20-27","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-2-20-27","url":null,"abstract":"The work is devoted to the formation of indicators of the financial performance of an organization and their use for analytical purposes. It examines methods for generating the Financial Results Report and analyzes approaches to the formation of profit indicators in Russian and foreign accounting practice (in accordance with Russian Accounting Standards and International Financial Reporting Standards). In addition, in the practical activities of analysts, additional indicators for assessing financial performance are widespread, which are also reflected in this article. As a result of the analysis, the authors concluded that indicators reflecting the financial results of organizations are incomparable. This fact makes a necessity to develop a single, unified system of profit indicators or analytical purposes.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"154 S313","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140731525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MODIFICATION OF THE SECOND POSTULATE OF AUDITING FORMULATED BY R. MAUTZ, H.SHARAF 对 R. Mautz、H.Sharaf 提出的审计第二假设的修改
Auditor Pub Date : 2024-04-08 DOI: 10.12737/1998-0701-2024-10-2-3-8
Anastasiya Popova
{"title":"MODIFICATION OF THE SECOND POSTULATE OF AUDITING FORMULATED BY R. MAUTZ, H.SHARAF","authors":"Anastasiya Popova","doi":"10.12737/1998-0701-2024-10-2-3-8","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-2-3-8","url":null,"abstract":"The article discusses the second and third postulates of auditing formulated by R. Mautz and H. Sharaf, and their subsequent modification. The likelihood of a conflict of interest between the auditor and the audited entity (employees, administration, business owners) and the auditor and users of the reports is being investigated. The author comes to the conclusion that the original formulation of the second postulate of R. Mautz and H. Sharaf has lost its relevance and does not find application in modern realities, the author's vision of this postulate is proposed","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"203 S614","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140730718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Improving the Methods of Analysis and Evaluation of the Effectiveness of «Green» Investments 改进 "绿色 "投资效果的分析和评估方法
Auditor Pub Date : 2024-04-08 DOI: 10.12737/1998-0701-2024-10-2-35-42
K. Astvacaturova
{"title":"Improving the Methods of Analysis and Evaluation of the Effectiveness of «Green» Investments","authors":"K. Astvacaturova","doi":"10.12737/1998-0701-2024-10-2-35-42","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-2-35-42","url":null,"abstract":"The relevance of the methods for analyzing and evaluating the effectiveness of «green» investments development due to the insufficient scientific validity of the approaches used today, because of which there is a risk of incorrect assessment of projects and investment expectations. The article proposes an author’s modification of the methodology for analyzing and evaluating the effectiveness of «green» investments, based on the calculation of a complex index and an aggregated assessment of a set of factors of financial efficiency; financial stability; social efficiency; environmental efficiency, as well as the use of the decoupling index to monitor the achievement of “green” investment goals.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"32 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140728288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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