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

Author(s):  
O. S. Sobol

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.

KANT ◽  
2020 ◽  
Vol 37 (4) ◽  
pp. 59-62
Author(s):  
Nadejda Guselchikova ◽  
Svetlana Megayeva ◽  
Olga Serdyukova

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.


2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov

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.


Author(s):  
Николай Кичигин ◽  
Nikolay Kichigin

The article compares the legal regulation and the law enforcement practice relating to the conduct of environmental assessment in the Russian Federation, procedures for environmental assessment, which is applicable abroad (USA, EU, China). Through the use of historical, comparative legal methods of research concludes that the national system of environmental assessment in the Russian Federation, including the assessment of impact of perspective economic and other activities on environment and ecological examination, is not an effective one and does not meet international standards of environmental assessment. The article analyzes the reasons for the ineffectiveness of environmental assessment in the Russian Federation, identifies the main differences of the Russian model of environmental assessment from their foreign counterparts. The main differences between Russian and foreign models are as follows: stages of the environmental assessment process (no stages of screening and scoping), conduct environmental assessment at the earliest stage of economic activity and at the stage of preparation of project documentation, the lack of methodology for the environmental assessment process, the lack of differentiation of environmental assessment on the individual direction of research, etc. These differences lead to the imperfection and ineffectiveness of environmental assessment in the Russian Federation and need to be addressed. The results can be used in legislative activities in the preparation of draft normative legal acts in the educational activity.


Author(s):  
M. A. Khitskov

Russia's integration into the international legal economy is extremely difficult. The main reason for this is the much later transition of the Russian Federation to a market-based economic system. The Russian Federation is more focused on domestic legislation, and although international sources of regulation are recognized on its territory, they do not have the same authority as in the legal systems of the Western world. Therefore, an important part of Russia's integration into the international economy is the synchronization of financial regulation in national systems. The article is devoted to one of the key points of Russia's integration into the international economy: the implementation of international accounting regulations and audit rules. In turn, the international standards for the regulation of auditing activities, their main goal is to create a single legal regulation of accounting statements. The relevance of the topic is determined on the one hand, by the importance of international markets and the attractiveness of Russia for foreign investors, and on the other, by the many problems that arise when trying to implement the norms of international law in the national legal field. The article examines the immediate difficulties and problems, as well as legal conflicts that arose in the process of implementing the norms of international financial law in the Russian Federation. The basis of the study was the cause-and-effect relationships, which become the basis for the occurrence of the above-mentioned problems. The article analyzes the linguistic, legal, moral and ethical contradictions that accompany the process of implementing the norms of international financial law in the national legal system of the Russian Federation. The analysis involves the consideration of problems in accordance with the moments of their occurrence. Further in the article the ways of solving the mentioned problems, the possibilities of overcoming legal conflicts, the ways of overcoming social and ethical contradictions are considered. In addition to the analysis of the legal essence of the process of implementation of international financial reporting standards, the article examines the situation of the modern market of audit services and the impact of audit practices on the system of regulation of the legal relations under study.


Author(s):  
Elena Lukinova

Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).


Author(s):  
Dmitrii Ivanov ◽  
Michail Kulikov

The goal of this research is to identify problems arising during the implementation of international standards for the selection of preventive measures into Russian criminal procedure legislation. The authors specify the concept of international standards of criminal court proceedings, present the specific features of their incorporation into constitutional norms as well as rules in different branches of law. The importance of preventive measures in the general mechanism of legal regulation is shown. The authors prove the necessity of systemic changes in the part of Russian legislation that deals with the legal regulation of preventive measures with the purpose of creating an integrated mechanism of criminal prosecution and protection against it. Key findings of research include: 1) Russian criminal proceedings, including its part regulating the selection of preventive measures, should fully correspond to international standards; 2) international standards are implemented in Russian criminal procedure legislation both indirectly, though constitutional clauses, and directly, through the improvements in the Criminal Procedure Code of the Russian Federation; 3) preventive measures should only be selected if there are sufficient grounds for them, and these grounds are not the at the discretion of officials involved in criminal proceedings, they are real evidence in the materials of a criminal case that is necessary and sufficient for selecting a specific measure from the measures included in the law; 4) circumstances that are taken into consideration when selecting a preventive measure, if they potentially provide for a stricter measure from their general list, should be explicitly laid down in the law, and contrary to this, the list of circumstances that could improve the position of a person is not exhaustive; 5) to give a person an opportunity to defend their position, the possibility of selecting the preventive measure of detention is only feasible for the accused, and should be excluded for the suspect; 6) since the proper behavior of a person, from the position of the prosecution, is to give testimony that proves their involvement in a crime, the corresponding indication that this is necessary to ensure such behavior should be removed from the law when selecting the preventive measure of recognizance not to leave; 7) the supervision of the command staff of a military base over military personnel should not be substituted with an actual deprivation or limitation of the freedom of movement within the territory of the base; 8) when there are no grounds for selecting detention, the court should have a possibility to select any other preventive measure from those included in the law. From the methodological standpoint, this research is an analysis of international normative legal acts and generally recognized principles and norms of international law regulating preventive measures as well as the problems of their implementation in Russian criminal proceedings. The following methods were used: comparative legal, historic legal, sociological, interpretation of law norms, a number of logical methods. The obtained data was used to formulate key conclusions, which made it possible to correctly use a number of terms, and determine the necessity of a systemic improvement of Russian legislation through the introduction of mechanisms that ensure the rights, liberties and lawful interests of a person when selecting a preventive measure.


Auditor ◽  
2016 ◽  
Vol 2 (2) ◽  
pp. 12-18 ◽  
Author(s):  
Кочинев ◽  
Yuriy Kochinev ◽  
Ашрафф ◽  
Alio Ashraf

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.


2020 ◽  
Vol 10 (2) ◽  
pp. 103-106
Author(s):  
ASTEMIR ZHURTOV ◽  

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.


Author(s):  
Yanis Arturovich Sekste ◽  
Anna Sergeevna Markevich

The subject of this research is the problems emerging in the process of establishment and development of the Institution of personal data protection in the Russian Federation. Special attention is turned to the comparison of Soviet and Western models of protection of private life and personal data. The authors used interdisciplinary approach, as comprehensive and coherent understanding of socio-legal institution of personal data protection in the Russian Federation is only possible in inseparable connection with examination of peculiarities of the key historical stages in legal regulation of private life of the citizen. After dissolution of the Soviet political and legal system, the primary task of Russian law consisted in development and legal formalization of the institution of protection of human and civil rights and freedoms, first and foremost by means of restricting invasion of privacy by the state and enjoyment of personal freedom. It is concluded that the peculiarities of development of the new Russian political and legal model significantly impacted the formation of the institution of personal data protection in the Russian Federation. The authors believe that the Russian legislator and competent government branches are not always capable to manage the entire information flow of personal data; therefore, one of the priority tasks in modern Russian society is the permanent analysis and constant monitoring of the development of information technologies.


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