International standards on auditing: theory and practice

2020 ◽  
Author(s):  
Larisa Voronina

The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.

Author(s):  
Юрий Кочинев ◽  
Yuriy Kochinev

The textbook presents theoretical and practical material on auditing. The issues of normative legal regulation and organization of audit activity in Russia are considered, the material on audit planning, techniques and methods of audit is presented and is brought into full compliance with the requirements and recommendations of international standards of audit, which entered into force in the territory of the Russian Federation from 01.01.2017. and also in accordance with the requirements of legislative and regulatory acts on accounting, taxation, civil and labor law as of 01.01.2018. It corresponds to the Federal state educational standard of higher education of the last generation. Designed for auditors, accountants, students of economic universities, persons receiving a second higher education, as well as for those who are certified and improve their skills.


Author(s):  
Тамара Сильвестрова ◽  
Tamara Sil'vestrova ◽  
Славяна Гурова ◽  
Slavyana Gurova ◽  
Яков Шипеев ◽  
...  

The aim of the tutorial is to help the future practitioner or specialist in building skills be familiar with the provisions of the Tax code of the Russian Federation. The structure of the tutorial allows you to easily navigate in the current legislation on taxes and fees in practice. The presentation of the material is accompanied by examples. The textbook is composed in accordance with the Federal state educational standard of higher education of the latest generation of students of educational institutions specializing in training of bachelor 38.03.01 "Economics" specialization: taxes and taxation, Economics of organizations, Finance and credit, world economy; in the direction of training 100700.62 "trading business" provisioning profile: Commerce; training direction 081100.62 "State and municipal management". Addressed to practitioners, bachelors-economists, masters, dealing with tax issues.


2021 ◽  
Author(s):  
Larisa Voronina

The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation. The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, questions for self-examination and interviews, tests and workshops are given for all chapters. The content of the textbook and the professional competencies formed based on the results of its study meet the requirements of the federal state educational standards of higher education of the latest generation, the Main Professional Educational Program of Higher Education (OPOP HE) "Accounting, analysis and audit" in the direction of training 38.03.01 "Economics" and the working program of the discipline "Accounting financial Accounting" (MFUA). For students of economic universities and faculties, students of the system of advanced training and retraining, for practitioners of accounting services, audit companies and administrative and managerial personnel.


Author(s):  
I.E. Rakhimbaeva ◽  
A.M. Bashlykov

The article deals with the problem of improving the quality of professional training of cadets of military educational institutions of higher professional education of the National Guard troops of the Russian Federation (hereinafter referred to as military universities of the VNG RF), the solution of which determines the level of security of the Russian Federation. In connection with the changes that have occurred in the educational process on the basis of the requirements of the Federal State Educational Standard of Higher Education 3 ++, as well as in the structure of the troops, the need to revise the content of military education, as well as the choice of more effective methods for its implementation, has been identified. After analyzing the current state of affairs, the possibilities of frame methods were studied, the main advantage of which is the intensification of the educational process through the structuring of educational information. The authors have developed frame schemes, the effectiveness of which has been tested experimentally. All this made it possible for the teacher to devote more time to explaining the educational material of a lesson, eliminating the excessive amount of information, and for the cadets - to study the subject in more detail, to comprehend the information received, and then apply these methods in their future professional activities when training the personnel of their unit in the army.


Author(s):  
A. V. Molchanov

In today’s Russia there is an objective need for specialists in the field of competition law and antitrust regulation. Adoption of the relevant professional standard, as well as the inclusion of disciplines of competition law and antitrust regulation in federal state educational standards is a prerequisite for meeting this need. The draft professional standard “Specialist in the field of competition law”, developed by the FAS Russia in conjunction with the Association of Antimonopoly Experts and the Chamber of Commerce and Industry of the Russian Federation, was submitted for public discussion.


2021 ◽  
Author(s):  
Mechislav Slifish

The textbook describes the scientific and practical problems of the criminal procedural activity of the bodies of inquiry of the Armed Forces of the Russian Federation, as well as the organization of their procedural activities. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students and cadets studying in the specialty 40.05.01 "Legal support of national security", officials of the bodies of inquiry, as well as students studying in the areas of training 40.03.01 and 40.04.01 "Jurisprudence". It can be used by graduate students, adjuncts and applicants in preparation for passing exams according to the candidate's minimum program and conducting training sessions during pedagogical practice.


2020 ◽  
Author(s):  
Abdulla Kazimagomedov

The textbook covers the basic issues related to the activities of the Central Bank of the Russian Federation. A short and accessible educational material presented on organizational bases of activities, operations and functions of the Central Bank of the Russian Federation. Additionally, to consolidate the knowledge the students are given control questions and tests. Meets the requirements of Federal state educational standard of secondary professional education in the specialty 38.02.07 "Banking", approved by order of Ministry of education of Russia from 28.07.2014 No. 837. For students and teachers, and anyone interested in issues related to the activities of the Central Bank of the Russian Federation.


Author(s):  
Владимир Римшин ◽  
Vladimir Rimshin ◽  
Виктор Греджев ◽  
Viktor Gredzhev

The book describes the sources of legal regulation of urban activities in the Russian Federation, the powers of state authorities of the Russian Federation and bodies of local self-government in the field of urban planning, spatial planning, urban zoning, the provision of land plots for construction, design, construction and reconstruction of objects of capital construction, etc. Meets the requirements of the Federal state educational standard of higher education of the last generation.


Author(s):  
Яков Пляйс ◽  
YAkov Plyays ◽  
Александр Брега ◽  
A. Brega ◽  
Даниэл Петросянц ◽  
...  

The textbook was created by a team of authors of the Department of political science of the Financial University under the Government of the Russian Federation and is designed to study the main topics in the field of "political Science". The textbook reflects not only the previously established provisions of political science, but also new approaches to the basic topics of political science. Meets the requirements of the Federal state educational standard of higher education of the last generation. For University students studying in the areas of higher education (bachelor) and studying Humanities, social Sciences, mathematical and natural Sciences, technical Sciences. The textbook can be used by teachers to develop training courses and special courses on basic topics of political science.


2020 ◽  
Vol 8 (3) ◽  
pp. 29-36
Author(s):  
Yuriy Polikarpov

In connection with the transition of universities of the Russian Federation to teaching students according to the standards of the Federal State Educational Standards of Higher Education 3 ++, the task of forming the professional competencies of the graduate based on the relevant professional standards becomes urgent. The article describes the main stages of standardization of higher professional education in the USSR and the Russian Federation and what documents regulated the volume of taught graphic disciplines in technical universities and the content of these disciplines. The issues of the competency-based model of education are considered, such as the concept of com-petence, classification of competencies. Much attention is paid to graphic competencies. It tells about the experience of the department of descriptive geometry and drawing at the Ufa State Avia-tion Technical University with graduating departments in the formation of professional competencies based on professional standards, drawing up curricula and the main educational program.


Sign in / Sign up

Export Citation Format

Share Document