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

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.

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.


Auditor ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 22-28 ◽  
Author(s):  
Н. Лосева ◽  
N. Loseva

The article examines the structure of the international audit standards and the Audit Quality Concept developed by the IAASB, the factors and conditions for ensuring the quality of audit services in Russian auditing practice.


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.


2020 ◽  
pp. 49-56
Author(s):  
Vasiliy Ryazhenov ◽  
Victoriya Andreyeva ◽  
Elena Zakharochkina

Russian President Vladimir Putin defined increase in life expectancy from 72.7 to 78 years by 2024 as a national aim in the Decree № 204 of May 7, 2018. Achievement of this aim depends on drug provision system among other factors. Strategy of drug provision for the population of the Russian Federation for the period until 2025 sets the goal of increasing availability of high quality, effective and safe medicines to meet needs of the population and the health system based on the formation of a rational and balanced system of drug provision for the population of the country with available resources. The health care system should expand the possibilities of using modern and effective mechanisms to ensure the financing of drug provision for the population.


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.


2018 ◽  
Vol 239 ◽  
pp. 04004 ◽  
Author(s):  
Svetlana Maydanova ◽  
Igor Ilin

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.


Auditor ◽  
2021 ◽  
pp. 24-28
Author(s):  
Nataliya Kazakova

The article includes materials presented at the scientifi c and practical conferences «Problems of Audit Quality» organized by the Self-regulatory organization of Auditors «Sodruzhestvo» in June-July 2021. Th e conferences are dedicated to the development of audit education and qualifi cation certifi cation of audit personnel in the Russian Federation, aimed at improving the quality of audit through the introduction of a competence-based approach and the creation of a national system for regular monitoring of auditor’s competencies, contributing to the training of broad-based specialists in demand in various areas of economic, business and fi nancial management.


2021 ◽  
Vol 2 (8) ◽  
pp. 106-121
Author(s):  
O. V. IVANOV ◽  
◽  
M. A. IVANOVA ◽  
M. V. TKACHENKO ◽  
◽  
...  

The new phenomena of the world infrastructure practice are analyzed in the context of the paradigm of sustainable development. Special attention is paid to the conceptual and doctrinal design of new approaches to infrastructure development – the concepts of sustainable and high-quality infrastructure, responsible in-vestment. The efforts of the Russian Federation in this area are considered through the prism of the main trends in global infrastructure development. Conclusions are drawn about the key barriers that hinder the full-fledged development of the infrastructure complex, suggestions and recommendations are made on improv-ing approaches to the infrastructure development of Russia to achieve sustainable development.


Author(s):  
Олег Игоревич Денисенко ◽  
Оганнес Давитович Мкртчян

В связи с увеличением числа преступлений террористической направленности разрешения требуют вопросы, связанные с обеспечением объектов (территорий) УИС инструментами антитеррористической защищенности, к которым можно отнести такие, как проведение организационно-практических мероприятий антитеррористической защиты объектов УИС, наличие соответствующей документации и ответственного должностного лица, выполнение режимных требований на объектах УИС в соответствии с законодательством РФ, а также обеспечение контроля за количественными и качественными характеристиками эксплуатируемых инженерно-технических средств охраны и надзора. Актуальность проводимого исследования обусловлена необходимостью качественной реализации в правоприменительной практике совокупности требований обеспечения мероприятий по обеспечению антитеррористической защищенности объектов (территорий) УИС с целью защиты прав и интересов всех субъектов уголовно-исполнительной системы от террористического посягательства. Авторами выявляются проблемы правового и организационного уровня при оценке состояния антитеррористической защищенности объектов УИС: формализм при проведении обследований, недостаточный уровень оснащенности объектов УИС инженерно-техническими средствами охраны и надзора, а также финансирования для удовлетворения нужд объектов УИС в части обеспечения антитеррористической защищенности. Помимо прочего упоминаются такие проблемы, как отсутствие унифицированных принципов организации деятельности комплексных комиссионных обследований, разработанных с учетом современных правоприменительных норм и запросов практики, а также обосновывается необходимость повышения компетентности сотрудников ФСИН России при проведении комплексных комиссионных обследований. In connection with the increase in the number of terrorist crimes, the resolution requires issues related to the provision of facilities (territories) of the penal system with anti-terrorist security tools, which include such as the implementation of organizational and practical measures for the anti-terrorist protection of the penal system, the availability of appropriate documentation and a responsible official, the implementation of regime requirements at the facilities of the penal system in accordance with the legislation of the Russian Federation, as well as ensuring control over the quantitative and qualitative characteristics of the operating engineering and technical means of protection and supervision. The relevance of the study is due to the fact that in law enforcement practice, a high-quality implementation of the set of requirements for ensuring the anti-terrorist protection of objects (territories) of the penal system is required so that the rights and interests of all subjects of the penal system in terms of protection from terrorist encroachment are observed. The authors identify the problems of the legal and organizational level when assessing the state of anti-terrorist security of penal facilities: formalism in conducting surveys, insufficient equipment of penal facilities with engineering and technical means of protection and supervision, as well as the level of funding to meet the needs of penal facilities in terms of ensuring anti-terrorist protection. Among other things, such problems as the lack of unified principles for organizing the activities of complex commission surveys, developed taking into account modern law enforcement norms and practice requests, are mentioned, as well as the need to improve the competence of employees of the Federal Penitentiary Service of Russia when conducting comprehensive commission surveys is substantiated.


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