Pub Date : 2023-11-13DOI: 10.12737/1998-0701-2023-9-10-40-44
N. Mislavskaya
The article analyzes modern problems of economic science related to the predominant use of the hypothetico-de-ductive scientific method, both in the theory of economic disciplines and in the practical activities of accounting workers, auditors, and analysts of economic activities of organizations. Attention is focused on the mathematization of balance sheet indicators. It is proposed to clarify the definition of accounting (financial) statements in order to increase the useful-ness of information for making informed management and investment decisions.
{"title":"Balance Sheet and the Problem of Mathematization","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2023-9-10-40-44","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-10-40-44","url":null,"abstract":"The article analyzes modern problems of economic science related to the predominant use of the hypothetico-de-ductive scientific method, both in the theory of economic disciplines and in the practical activities of accounting workers, auditors, and analysts of economic activities of organizations. Attention is focused on the mathematization of balance sheet indicators. It is proposed to clarify the definition of accounting (financial) statements in order to increase the useful-ness of information for making informed management and investment decisions.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"34 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136347680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-13DOI: 10.12737/1998-0701-2023-9-10-10-22
V. Khanferyan
The annual, nineteenth edition of the rankings of leading valuation companies compiled by the RAEX agency ("RAEX-Analytics") demonstrates stagnation in the market of valuation services.
{"title":"Ranking of the Leading Russian Evaluation Organizations and Groups: Results of 2022","authors":"V. Khanferyan","doi":"10.12737/1998-0701-2023-9-10-10-22","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-10-10-22","url":null,"abstract":"The annual, nineteenth edition of the rankings of leading valuation companies compiled by the RAEX agency (\"RAEX-Analytics\") demonstrates stagnation in the market of valuation services.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"64 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136283480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-13DOI: 10.12737/1998-0701-2023-9-10-45-51
B. Kiselev
Abstract. Th is article discusses and analyzes the theoretical aspects of multi-criteria analysis, which is a method for evaluating the effectiveness of digital financial assets of a corporation. Attention was paid to the stages of multi-criteria analy-sis and its key methods. As a result of the study, the main criteria that should be used when evaluating digital financial assets of a corporation using a multi-criteria analysis were identified, and their key role and significance were shown by a practical example. In addition, various parameters and factors have been identifi ed that have a direct impact on obtaining an objective assessment when applying this methodology. Based on the identified characteristics of the method under study, its features, advantages and limitations were identified, which should be taken into account when using it.
{"title":"Multi-Criteria Analysis As a Method of Evaluating the Effectiveness of Digital Financial Assets of a Corporation","authors":"B. Kiselev","doi":"10.12737/1998-0701-2023-9-10-45-51","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-10-45-51","url":null,"abstract":"Abstract. Th is article discusses and analyzes the theoretical aspects of multi-criteria analysis, which is a method for evaluating the effectiveness of digital financial assets of a corporation. Attention was paid to the stages of multi-criteria analy-sis and its key methods. As a result of the study, the main criteria that should be used when evaluating digital financial assets of a corporation using a multi-criteria analysis were identified, and their key role and significance were shown by a practical example. In addition, various parameters and factors have been identifi ed that have a direct impact on obtaining an objective assessment when applying this methodology. Based on the identified characteristics of the method under study, its features, advantages and limitations were identified, which should be taken into account when using it.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"61 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136347075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-13DOI: 10.12737/1998-0701-2023-9-10-3-9
E. Smirnov
Th is summer, the Russian Parliament adopted Federal Law No. 369-FZ, which significantly improved the legal mechanism for combating the theft of funds from the accounts of individual clients, and also established a procedure for the return of funds already debited from their accounts by fraudsters.
{"title":"New in Protecting Bank Accounts from Fraudsters","authors":"E. Smirnov","doi":"10.12737/1998-0701-2023-9-10-3-9","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-10-3-9","url":null,"abstract":"Th is summer, the Russian Parliament adopted Federal Law No. 369-FZ, which significantly improved the legal mechanism for combating the theft of funds from the accounts of individual clients, and also established a procedure for the return of funds already debited from their accounts by fraudsters.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"49 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136347422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-13DOI: 10.12737/1998-0701-2023-9-10-32-39
N. Loseva
The article discusses the requirements of new international standards for managing the quality of financial audit in an audit organization and when performing an audit task.
本文讨论了新国际准则对审计机构财务审计质量管理和审计任务执行的要求。
{"title":"Accounting Audit Quality Management in Accordance with Requirements of ISA","authors":"N. Loseva","doi":"10.12737/1998-0701-2023-9-10-32-39","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-10-32-39","url":null,"abstract":"The article discusses the requirements of new international standards for managing the quality of financial audit in an audit organization and when performing an audit task.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"35 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136347673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-13DOI: 10.12737/1998-0701-2023-9-10-23-31
T. Zykova, T. Kupriyanova
The article explores approaches to the concept of «HR audit» and formulates the definition of HR audit from the point of view of the process approach. The paper presents a description of the audit process of personnel management, its elements and sequence, proposes a strategy and plan for auditing personnel management of the managing organization, defines control procedures for auditing personnel management of the managing organization, formulates requirements for the structure and content of the report based on the results of the personnel management audit.
{"title":"Personnel Management Audit in Housing and Communal Services Company","authors":"T. Zykova, T. Kupriyanova","doi":"10.12737/1998-0701-2023-9-10-23-31","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-10-23-31","url":null,"abstract":"The article explores approaches to the concept of «HR audit» and formulates the definition of HR audit from the point of view of the process approach. The paper presents a description of the audit process of personnel management, its elements and sequence, proposes a strategy and plan for auditing personnel management of the managing organization, defines control procedures for auditing personnel management of the managing organization, formulates requirements for the structure and content of the report based on the results of the personnel management audit.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"52 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136346244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-06DOI: 10.12737/1998-0701-2023-9-9-36-40
N. Mislavskaya
The article is devoted to a retrospective analysis of the formation and development of depreciation accounting. The author focuses on the fact that the concept and economic meaning of depreciation, despite the established accounting methodology, cannot be classified as trivial. The methodology for recording this economic transaction has a multifactorial nature. The author offers his own, utilitarian version of accounting, which is consistent with the modern conditions of economic activity.
{"title":"Depreciation Is a Controversial Issue","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2023-9-9-36-40","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-9-36-40","url":null,"abstract":"The article is devoted to a retrospective analysis of the formation and development of depreciation accounting. The author focuses on the fact that the concept and economic meaning of depreciation, despite the established accounting methodology, cannot be classified as trivial. The methodology for recording this economic transaction has a multifactorial nature. The author offers his own, utilitarian version of accounting, which is consistent with the modern conditions of economic activity.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347707","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-06DOI: 10.12737/1998-0701-2023-9-9-22-28
T. Zykova, T. Kupriyanova
The article explores approaches to the concept of HR audit and formulates the definition of HR audit from the point of view of the process approach. The paper presents a description of the audit process of personnel management, its elements and sequence, proposes a strategy and plan for auditing personnel management of the managing organization, defines control procedures for auditing personnel management of the managing organization, formulates requirements for the structure and content of the report based on the results of the personnel management audit.
{"title":"Personnel Management Audit in Housing and Communal Services Company","authors":"T. Zykova, T. Kupriyanova","doi":"10.12737/1998-0701-2023-9-9-22-28","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-9-22-28","url":null,"abstract":"The article explores approaches to the concept of HR audit and formulates the definition of HR audit from the point of view of the process approach. The paper presents a description of the audit process of personnel management, its elements and sequence, proposes a strategy and plan for auditing personnel management of the managing organization, defines control procedures for auditing personnel management of the managing organization, formulates requirements for the structure and content of the report based on the results of the personnel management audit.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"243 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-06DOI: 10.12737/1998-0701-2023-9-9-11-21
I. Dymova, Yulia Dymova
The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accounting and auditing practice. The article presents the dynamics of the number of legal entities and individuals eligible to carry out audit activities in Russia and the dynamics of their income for the period from 2018 to 2022. Based on the eight principles of institutional design formulated by E. Ostrom at the end of the 20th century, the authors propose the basic principles necessary for determining the institutional framework for audit, the observance of which will ensure the development of audit activities and maintaining a high level of audit services quality.
{"title":"Institutional Design of Financial Audit","authors":"I. Dymova, Yulia Dymova","doi":"10.12737/1998-0701-2023-9-9-11-21","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-9-11-21","url":null,"abstract":"The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accounting and auditing practice. The article presents the dynamics of the number of legal entities and individuals eligible to carry out audit activities in Russia and the dynamics of their income for the period from 2018 to 2022. Based on the eight principles of institutional design formulated by E. Ostrom at the end of the 20th century, the authors propose the basic principles necessary for determining the institutional framework for audit, the observance of which will ensure the development of audit activities and maintaining a high level of audit services quality.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"299 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135350411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-06DOI: 10.12737/1998-0701-2023-9-9-29-35
Taisiya Krishtaleva
The article discusses the problems of information disclosure, shows what and to what extent information in reporting should be disclosed in order to meet the requirements of regulations, taking into account the needs of the main users of reporting. When preparing financial statements, companies need to consider whether the primary users of the financial statements will understand that portion of the information that is not disclosed in detail. Similarly, judgments regarding materiality must take into account the quantitative and qualitative characteristics of a piece of information, its relevance and necessity to the primary users of the financial statements. It is important to determine the necessary amount and structure of information to present it in financial statements in a manner that is understandable and sufficient for users.
{"title":"Disclosure of Individual Information When Presenting Items in the Financial Statements of a Commercial Organization","authors":"Taisiya Krishtaleva","doi":"10.12737/1998-0701-2023-9-9-29-35","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-9-29-35","url":null,"abstract":"The article discusses the problems of information disclosure, shows what and to what extent information in reporting should be disclosed in order to meet the requirements of regulations, taking into account the needs of the main users of reporting. When preparing financial statements, companies need to consider whether the primary users of the financial statements will understand that portion of the information that is not disclosed in detail. Similarly, judgments regarding materiality must take into account the quantitative and qualitative characteristics of a piece of information, its relevance and necessity to the primary users of the financial statements. It is important to determine the necessary amount and structure of information to present it in financial statements in a manner that is understandable and sufficient for users.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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