Prospects for Standardization of Audit in the Russian Federation

Auditor ◽  
2016 ◽  
Vol 2 (2) ◽  
pp. 12-18 ◽  
Author(s):  
Кочинев ◽  
Yuriy Kochinev ◽  
Ашрафф ◽  
Alio Ashraf
Keyword(s):  
Russian Federation ◽  
International Standards ◽  
Level System ◽  
Auditing Standards ◽  
The Russian Federation ◽  
Audit Standards

This article contains questions on the standardization of auditor`s activities in the Russian Federation. The provisions of legislation, which regulate auditing activities in the Russian Federation and establish the procedure of auditing standards, have been analyzed. The problems, connected with the transition from the three-level system of the audit standards in the Russian Federation to the two-level, have been considered. Tendencies and perspectives of standardization of audit in the Russian Federation in connection with the transition to international standards have been identified.

REGULATION OF AUDITING STANDARDS WORK IN RUSSIA AND CHINA

2016 ◽  
Vol 11 (2) ◽  
pp. 91-94
Author(s):  
Баутин ◽  
Vladimir Bautin ◽  
Карзаева ◽  
Natalya Karzaeva ◽  
Полидань ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Conflict Of Interests ◽  
Chinese Law ◽  
Auditing Standards ◽  
The Russian Federation ◽  
The Law ◽  
Audit Activity ◽  
Audit Standards

The article discusses the role and position of audit standards in the economy. On the basis of concept elements of audit standards we carried out a comparative analysis of the norms of the Chinese Law № 32 from 31 August, 1994 “On audit” and the Law of the Russian Federation №307-FZ from 30 December, 2008 “On Auditing activity”. The place of audit in the model of functioning economic entities in Russia and China was determined, the validity of recognition the audit as an independent infrastructure sector of the economy of two countries was considered, the conflict of participants interests of audit activity in Russia was reviewed and the legislative approach to solving this problem was noted, the absence of conflict of interests in carrying out audit in China was justified. A particular attention is paid to the regulation of auditing standards, confirming the concept of auditing. Based on the analysis we made a conclusion, allowing to recognize the market nature of the audit activity concepts in Russia and administrative nature in China.

scholarly journals Development of the internal standard "Methods of audit and control of operations of inventories"

2018 ◽  
Author(s):  
Irina Vladimirovna Shpakova
Keyword(s):  
Market Economy ◽  
Russian Federation ◽  
Internal Standard ◽  
International Standards ◽  
Internal Standards ◽  
Standard Methods ◽  
Auditing Standards ◽  
The Russian Federation ◽  
And Control

The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.

scholarly journals Legal regulation of obtaining audit evidence in the system of international audit standards in force in the Russian Federation

2020 ◽  
pp. 71-76
Author(s):  
O. S. Sobol
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
International Standards ◽  
Test Items ◽  
Current Period ◽  
Audit Evidence ◽  
The Russian Federation ◽  
Audit Sampling ◽  
Audit Standards ◽  
International Audit

This article analyzes the procedure for obtaining audit evidence, the regulation of which is contained in international auditing standards. The key role in the system of international standards governing the receipt of audit evidence is played by ISA 200, ISA 500, recognized and operating in the current period in the Russian Federation. Taking into account the analysis of these ISAs and the directly related international audit standards, the concept and types of audit evidence are determined, their essential characteristics, audit procedures aimed at obtaining audit evidence, disclose methods for selecting test items in order to obtain audit evidence, including the audit sampling method, which allows for a conclusion on the entire set of elements to be drawn. In addition, the procedure for obtaining audit evidence in relation to certain items of the financial statements is determined.

scholarly journals Key elements of a quality audit of an organization

KANT ◽  
2020 ◽  
Vol 37 (4) ◽  
pp. 59-62
Author(s):  
Nadejda Guselchikova ◽  
Svetlana Megayeva ◽  
Olga Serdyukova
Keyword(s):  
Russian Federation ◽  
Audit Quality ◽  
International Standards ◽  
Final Decision ◽  
High Quality ◽  
Quality Audit ◽  
The Russian Federation ◽  
Audit Standards ◽  
International Audit

The article discusses the main elements that contribute to a high-quality audit of economic entities. International reforms carried out by the International Standards Board (IAASB) began in 2011. The Audit Quality Concept was developed, a survey of respondents was conducted and on the basis of proposals in 2013 a final decision was made. The concept is revised and supplemented annually. These changes in the conduct of a quality audit also affected the Russian Federation. In 2018, our country switched to international audit standards. The problems of conducting a high-quality audit in the country are identified: suspension of reforming legislation in the field of auditing; pandemic.

TO THE QUESTION OF RESPONSIBILITY FOR TORTURE IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 10 (2) ◽  
pp. 103-106
Author(s):  
ASTEMIR ZHURTOV ◽  
Keyword(s):  
Human Rights ◽  
Russian Federation ◽  
Large Scale ◽  
Human Life ◽  
International Standards ◽  
World Community ◽  
The World ◽  
Long Time ◽  
Protection Of Human Rights ◽  
The Russian Federation

Cruel and inhumane acts that harm human life and health, as well as humiliate the dignity, are prohibited in most countries of the world, and Russia is no exception in this issue. The article presents an analysis of the institution of responsibility for torture in the Russian Federation. The author comes to the conclusion that the current criminal law of Russia superficially and fragmentally regulates liability for torture, in connection with which the author formulated the proposals to define such act as an independent crime. In the frame of modern globalization, the world community pays special attention to the protection of human rights, in connection with which large-scale international standards have been created a long time ago. The Universal Declaration of Human Rights and other international acts enshrine prohibitions of cruel and inhumane acts that harm human life and health, as well as degrade the dignity.Considering the historical experience of the past, these standards focus on the prohibition of any kind of torture, regardless of the purpose of their implementation.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

scholarly journals Problems of the preliminary customs informing system and the introduction of the Single Window at the sea check points of the Russian Federation

2018 ◽  
Vol 239 ◽  
pp. 04004 ◽  
Author(s):  
Svetlana Maydanova ◽  
Igor Ilin
Keyword(s):  
Developing Countries ◽  
International Trade ◽  
Russian Federation ◽  
International Organizations ◽  
International Standards ◽  
Eurasian Economic Union ◽  
Check Points ◽  
The Russian Federation ◽  
Economic Union ◽  
National Governments

The Single Window concept in the international trade and logistics has been explored by international organizations and national governments over the last two decades. International standards and recommendations, government decisions on this approach are widespread today in both developed and developing countries. Similar decisions and legal acts were implemented during the last ten years by the Russian Federation, as a member of the Eurasian Economic Union. This article provides overview of the following coherent stage – the implementation of preliminary customs informing system at sea check points of the RF with concerns of the Single Window introduction.

scholarly journals Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IIA’s Exposure Draft of 2010 International Standards for the Professional Practice of Internal Auditing

2010 ◽  
Vol 4 (2) ◽  
pp. C1-C4 ◽  
Author(s):  
James Bierstaker ◽  
Lawrence Abbott ◽  
Susan Parker
Keyword(s):  
Professional Practice ◽  
Internal Audit ◽  
Exposure Period ◽  
International Standards ◽  
Internal Auditing ◽  
Comprehensive Review ◽  
Auditing Standards ◽  
Audit Standards

SUMMARY: Recently, the Institute of Internal Auditor’s (IIA) Internal Audit Standards Board (IASB) conducted a comprehensive review of the International Standards for the Professional Practice of Internal Auditing (Standards). The IIA proposed changes to some of the Standards and also recommended new Standards. The IIA provided for a 90-day exposure period (from February 15, 2010, to May 14, 2010) for interested parties to examine and provide comments on the proposed changes and new Standards. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the IIA on the 2010 International Standards for the Professional Practice of Internal Auditing exposure draft.

scholarly journals About the need to improve the requirements to labeling of food products in the Russian Federation and the Eurasian Economic Union

2019 ◽  
Vol 95 (2) ◽  
pp. 192-198 ◽  
Author(s):  
A. K. Baturin ◽  
O. V. Arnautov ◽  
Olga V. Bagryantseva ◽  
S. A. Khotimchenko ◽  
G. N. Shatrov
Keyword(s):  
Fatty Acids ◽  
Russian Federation ◽  
Nutritional Value ◽  
Food Products ◽  
International Standards ◽  
Chloride Salt ◽  
Positive Effects ◽  
Eurasian Economic Union ◽  
The Russian Federation ◽  
Economic Union

One of the major factors contributing to a healthy diet, proper selection of food consumers is the labeling of food products. In order to improve the requirements to labeling offood products in the Russian Federation and the Eurasian Economic Union and their harmonization with international standards and requirements of the European Union in the Technical regulations of the Customs Union "Food products are part of its labeling" (TR CU 022/2011) it should be amended as follows: 1. The list of indices of the nutritional value offood products referred to in their labeling, should be expanded by next positions: the amount of saturated fatty acids and trans fatty acids; carbohydrates, including mono- and disaccharides and the amount of added sugar; polyols; dietary fiber; added sodium chloride (salt). 2. To carry out the calculation of daily requirements of essential nutrients based on the human consumption of 2000 kcal per day, instead of 2500 kcal. 3. When setting the nutritional value offood products to envisage the application of the "color codes" indicating normal level of consumption by green, permissible - yellow, dangerously - in red. 4. In the text of the regulations Appendix, regulating the use in label offood to include information about the expected positive effects on the human body of the incoming (s) of the food product (s) ingredient (s) in case of systematic use of such a product in food rations.

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