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The Policy of Risk-Based Internal Audit of Enterprises in the Real Sector of the Economy 实体经济部门企业基于风险的内部审计政策
Auditor Pub Date : 2024-04-08 DOI: 10.12737/1998-0701-2024-10-2-9-14
V. Teryuhov
{"title":"The Policy of Risk-Based Internal Audit of Enterprises in the Real Sector of the Economy","authors":"V. Teryuhov","doi":"10.12737/1998-0701-2024-10-2-9-14","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-2-9-14","url":null,"abstract":"In continuation of the topic of the author’s article «Relevance and practice of risk management in domestic enterprises» (Auditor, No. 4 (2022)) in this material, the author proposes the form of an internal document (standard) «Risk-oriented internal audit Policy», which can be used by enterprises of the real sector of the economy in their practical activities.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"35 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140728205","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
Financial Analysis of the Probability of Insolvency of a Corporation 公司破产概率的财务分析
Auditor Pub Date : 2024-04-08 DOI: 10.12737/1998-0701-2024-10-2-28-34
O. Dyevyatkin, Igor' Zaharov
{"title":"Financial Analysis of the Probability of Insolvency of a Corporation","authors":"O. Dyevyatkin, Igor' Zaharov","doi":"10.12737/1998-0701-2024-10-2-28-34","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-2-28-34","url":null,"abstract":"Financial condition is the most important characteristic of the economic activity of business entities. Therefor in domestic theory and practice there is a search for methods and models that make it possible to predict the bankruptcy of organizations with sufficient accuracy. The article discusses the methods used in the practice of economic entities of the Russian Federation for assessing the likelihood of bankruptcy. As an innovation, an innovative crisis management mechanism is proposed — an autogenic crisis and its practical tool based on stress testing of enterprises in the real sector of the economy. To effectively manage crisis situations, it is recommended to develop a Federal Auditing Standard with a unified set of indicators that allow assessing the likelihood of insolvency (bankruptcy) of the audited organizations. In addition to financial indicators, it is proposed to include in the set of such indicators reflecting the operational and investment activities of business entities.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"20 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140729619","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
Features of the Audit of the Statements of the Authorized Economic Operator 授权经济运营商报表审计的特点
Auditor Pub Date : 2024-01-25 DOI: 10.12737/1998-0701-2024-10-1-10-16
G. Glazkova
{"title":"Features of the Audit of the Statements of the Authorized Economic Operator","authors":"G. Glazkova","doi":"10.12737/1998-0701-2024-10-1-10-16","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-1-10-16","url":null,"abstract":"The purpose of the study is to develop proposals for improving the methodology of auditing the reports of authorized economic operators, taking into account the specifics of their activities. The article suggests approaches to the development of such a methodology, taking into account strategic transformations in the context of customs administration. The methodological basis of the work was a systematic approach, a method for analyzing existing customs control processes, collecting facts, analyzing professional and ethical standards, and structural and functional modeling. The result of the study was the methodological justification of an integrated approach to the organization and implementation of the audit of the statements of an authorized economic operator.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"30 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495042","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 Partnership in the Training of Audit Personnel and Trends in Professional Development During the Period of Educational Transformation 论教育改革时期审计人员培训的伙伴关系和专业发展的趋势
Auditor Pub Date : 2024-01-25 DOI: 10.12737/1998-0701-2024-10-1-17-23
N. Kazakova
{"title":"On Partnership in the Training of Audit Personnel and Trends in Professional Development During the Period of Educational Transformation","authors":"N. Kazakova","doi":"10.12737/1998-0701-2024-10-1-17-23","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-1-17-23","url":null,"abstract":"The article is devoted to the promotion by the Unified Certification Commission of the project of a national system of professional audit education, the implementation of which requires the formation of a Partnership — an association of interested organizations in the field of professional training, qualification certification of audit personnel, as well as professional development and certification of specialists in audit-related types of consulting activities. An analysis and assessment of the quality of methodological preparation of applicants for passing qualifying exams is presented, the influence of the level of preparation of applicants on the results of passing the modules of the professional and qualifying stages of the audit exam is confirmed. Expert opinions on the most pressing topics of exam assignments and exam questions in 2024 have been announced.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495417","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
Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022 2022 年上市股份公司会计（财务）报表审计报告中的主要审计问题
Auditor Pub Date : 2024-01-25 DOI: 10.12737/1998-0701-2024-10-1-24-36
L. Sotnikova
{"title":"Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022","authors":"L. Sotnikova","doi":"10.12737/1998-0701-2024-10-1-24-36","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-10-1-24-36","url":null,"abstract":"This article analyzes the section “Key Audit Issues” of audit reports issued by auditors on the accounting (financial) statements of the largest Russian public joint-stock companies for the 2022 reporting year, presented in the State Information Resource of Accounting Reports as of July 1, 2023. The author concluded that the audit reports are dominated by key audit issues related to the assessment of accounts receivable for settlements with buyers and customers, as well as financial investments in subsidiaries.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"135 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495364","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
Main Priorities of the Russian Budget for 2024–2026 2024-2026 年俄罗斯预算的主要优先事项
Auditor Pub Date : 2024-01-16 DOI: 10.12737/1998-0701-2024-9-12-3-9
I. Smirnov
{"title":"Main Priorities of the Russian Budget for 2024–2026","authors":"I. Smirnov","doi":"10.12737/1998-0701-2024-9-12-3-9","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-9-12-3-9","url":null,"abstract":"Due to the current circumstances, the main priorities of the country is federal budget for the 2024-2026 triennium are: expenditures on defense and security, on fulfilling social obligations and on technical development have been determined","PeriodicalId":512687,"journal":{"name":"Auditor","volume":" 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619204","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
The Use of Analytical Procedures and Artifi cial Intelligence in the Internal Control System of Financial Security Risks of Companies 分析程序和艺术情报在公司财务安全风险内部控制系统中的应用
Auditor Pub Date : 2024-01-16 DOI: 10.12737/1998-0701-2024-9-12-15-22
N. Kazakova
{"title":"The Use of Analytical Procedures and Artifi cial Intelligence in the Internal Control System of Financial Security Risks of Companies","authors":"N. Kazakova","doi":"10.12737/1998-0701-2024-9-12-15-22","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-9-12-15-22","url":null,"abstract":"The article discusses methodological issues of using analytical procedures in the internal control system of financial security risks of a company using the example of accounts receivable. Problems have been identified and the advantages of digital transformation of control activities through analytical procedures of artificial intelligence have been substantiated, which reduces labor intensity, increases the efficiency of internal control as a result of a deeper analysis of information, increased security and confidentiality, as well as a risk-based approach.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":" 82","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619377","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
Some Questions of the Accounting the Expenses on Undertaking Heavy Repair Main Means 关于重型维修主要手段费用核算的几个问题
Auditor Pub Date : 2024-01-16 DOI: 10.12737/1998-0701-2024-9-12-28-32
S. Polenova
{"title":"Some Questions of the Accounting the Expenses on Undertaking Heavy Repair Main Means","authors":"S. Polenova","doi":"10.12737/1998-0701-2024-9-12-28-32","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-9-12-28-32","url":null,"abstract":"In article are considered separate innovation, incorporated FSBU 26/2020 «Capital embedding» and FSBU 6/2020 «Main means», which have touched the methods of the accounting the expenses on heavy repair of the main means.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":" 85","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619800","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
Principles and Methods of Auditing As Elements of Audit Theory 作为审计理论要素的审计原则和方法
Auditor Pub Date : 2024-01-16 DOI: 10.12737/1998-0701-2024-9-12-10-14
K. Arabyan
{"title":"Principles and Methods of Auditing As Elements of Audit Theory","authors":"K. Arabyan","doi":"10.12737/1998-0701-2024-9-12-10-14","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-9-12-10-14","url":null,"abstract":"The article discusses the need to develop audit theory in the context of a crisis in auditing activities. The principles of auditing and methods of conducting audits are being systematized.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"54 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139527484","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
Ways to Ensure State Financing at Turning Points in the Development of Russian Statehood 在俄罗斯国家发展的转折点确保国家资金的途径
Auditor Pub Date : 2024-01-16 DOI: 10.12737/1998-0701-2024-9-12-33-38
D. Chelnokov
{"title":"Ways to Ensure State Financing at Turning Points in the Development of Russian Statehood","authors":"D. Chelnokov","doi":"10.12737/1998-0701-2024-9-12-33-38","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-9-12-33-38","url":null,"abstract":"The article examines the forms and methods of collecting taxes at various stages of the history of the Russian state, taking into account the peculiarities of the social and political situation.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"46 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139527896","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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