The Procedure for Organizing Sampling and Workfl ow Based on the Results of Audits

Th e article discusses the procedure for the formation of document fl ow based on the results of audits. Approaches to the systematization of audit documentation are generalized.

Stakeholder Requirements for Reporting Information and Digital Technologies

The modern system of accounting and reporting is in the process of reforming, and a particularly important component of the reform is the modifi cation of fi nancial reporting, since on its basis decisions are made on the development of the economic system by investors and other stakeholders, namely: the maximum expansion of the circle of information users; presentation of information related to the implementation of the planning function; provision of non-financial reporting refl ecting the value of the organization and preparation of non-fi nancial reporting; reflection of financial information on human capital, brands, innovation, provision of fi nancial environmental and social reporting; formation of general user orientation of fi nancial statements.

On the Development of Professional Audit Education in the Russian Federation

The article is devoted to the development of professional audit education in the context of demand from employers. The forthcoming changes in the qualifi cation exam for auditors, the interaction of the Unifi ed Attestation Commission with specialized international qualifi cations and the introduction of additional certifi cation have been substantiated.

Digitalization and High Technologies As Factors in the Transformation of the World Economy

Th e article analyses the prospects for the development of technologies such as: blockchain, 3D-printing, the Internet of Th ings, 5G-communications, cloud computing, robotics, as well as artifi cial intelligence, virtual and augmented reality. A distinction is made between the NBIC and NBICS technology groups. An expanded concept of nature-like convergent technologies «NBICS +» is presented.

Checking Deductions for Damage Caused in Construction Organizations

In construction, the risks of theft and damage to building materials are high due to their demand, which leads to the existence of operations to recover the amounts of damage caused from the perpetrators. Th e article considers the procedure for checking such a penalty in accordance with current legislation.

To Assess the Activities of Self-Regulatory Organizations of Auditors

In the article, from the standpoint of economic theory, the construction of partial and integral assessments of the activity of the SROA is considered through the assessment of the quality of this activity (and not its effectiveness or efficiency). The expediency of using the method of point estimates and its specific application in the construction of these estimates is shown - both from the standpoint of the national economic approach and from the standpoint of the SROA itself. A table of 18 main activities of the SROA is compiled, based mainly on legislative acts. A number of organizational aspects of the evaluation of the SROA activity are analyzed.

Role and Features of External and Internal Audit in Universities

The article substantiates the feasibility of auditing at universities, examines the main diff erences between the goals, objectives, features of external and internal audit in universities and its impact on the effi ciency of fi nancial and economic activities. New in the article is the identifi cation of the peculiarities of external and internal audit in higher educational institutions, the formulation of the concept of «internal audit at the university», the defi nition of tasks that can be set for internal audit as well as consideration of options for the formation of a subordination scheme of the internal audit unit at the university to ensure maximum the possible level of independence. The results of this study are of theoretical and practical importance for the management of the university, which forms the development strategy and is responsible for the eff ectiveness of the functioning of the university.

What Should Be the Law on Investment Insurance for Individuals?

For consideration by the State Duma of the eighth convocation passed by inheritance from the deputies of the seventh convocation already adopted by them in the fi rst, i.e. conceptual reading the draft law «On insurance of investments of individuals in individual investment accounts.» According to many fi nancial analysts, the adoption of this legal act would help to solve serious problems in the private investment market.

Determinants of Financial Disclosure

The article examines the issues of the dependence of the composition of the accounting (financial) reporting forms, prepared based on the results of the accounting process, on the theoretical views prevailing in scientific circles and in society as a whole. The author analyzes the main provisions of Western liberalism, conservatism, Western European social democracy and draws corresponding parallels, reveals the relationship with those elements that make up financial statements. According to the results of the study, the author claims that the domestic professional community is on the verge of another wave of reforming accounting knowledge and accounting practice.

Information and Analytical Support for Sustainable Development of Companies Based on IFRS

The article focuses on the sustainable development initiatives and sustainable development standards, which are the bases of information-analytic analysis, helping investors to understand the IFRS’ role in climate risk disclosure and other sustainable development risks.