Pub Date : 2023-10-06DOI: 10.12737/1998-0701-2023-9-9-41-47
Svyetlana Grishkina, N. Kalpakchi
The author proposes an algorithm for determining the level of “digital maturity” of accounting and control processes in small businesses and justifies the feasibility of achieving a high level to improve the quality of information support for managing a small enterprise and its business processes, as well as to ensure information transparency of small businesses in the Russian Federation
{"title":"Digitalization of Accounting and Control Processes in Small Business Organizations As a Factor of Increasing Their Information Transparency","authors":"Svyetlana Grishkina, N. Kalpakchi","doi":"10.12737/1998-0701-2023-9-9-41-47","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-9-41-47","url":null,"abstract":"The author proposes an algorithm for determining the level of “digital maturity” of accounting and control processes in small businesses and justifies the feasibility of achieving a high level to improve the quality of information support for managing a small enterprise and its business processes, as well as to ensure information transparency of small businesses in the Russian Federation","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"124 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":"135352454","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: 10.12737/1998-0701-2023-9-9-3-10
E. Smirnov
Last summer, the Russian Parliament adopted Federal Law No. 340-FZ dated July 24, 2023 “On Amendments to Certain Legislative Acts of the Russian Federation,” which provides for the introduction of a digital ruble into the country’s financial sector.
{"title":"Changes Are Expected in Financial Markets","authors":"E. Smirnov","doi":"10.12737/1998-0701-2023-9-9-3-10","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-9-3-10","url":null,"abstract":"Last summer, the Russian Parliament adopted Federal Law No. 340-FZ dated July 24, 2023 “On Amendments to Certain Legislative Acts of the Russian Federation,” which provides for the introduction of a digital ruble into the country’s financial sector.","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":"135352303","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-46-50
A. Gubin
This article discusses the problems of customs control over compliance with the conditions of application of customs procedures. The directions of such control are defined. Various offenses related to the application of customs procedures and responsibility for them are considered. It is revealed that customs control over the use of goods in accordance with the conditions of the customs procedure is the most difficult since it is carried out selectively. To improve the effectiveness of this area of control, it is proposed to use customs monitoring. Information that is promptly obtained from the accounting records of an organization can reveal the fact of illegal use or disposal of goods.
{"title":"Improvement of Customs Control over Compliance with the Conditions of the Customs Procedure","authors":"A. Gubin","doi":"10.12737/1998-0701-2023-9-8-46-50","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-46-50","url":null,"abstract":"This article discusses the problems of customs control over compliance with the conditions of application of customs procedures. The directions of such control are defined. Various offenses related to the application of customs procedures and responsibility for them are considered. It is revealed that customs control over the use of goods in accordance with the conditions of the customs procedure is the most difficult since it is carried out selectively. To improve the effectiveness of this area of control, it is proposed to use customs monitoring. Information that is promptly obtained from the accounting records of an organization can reveal the fact of illegal use or disposal of goods.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"273 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135538225","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-41-45
A. Boldycheva, E. Ermolaeva, M. Starkova
The article is devoted to certain problems and issues of tax administration in the Russian Federation. The amendments to the Tax Code of the Russian Federation related to the new procedure for paying taxes from January 1, 2023, the introduction of such concepts as a Single tax payment and a Single taxpayer tax Account are considered in detail.
{"title":"Current Questions of Tax Administration Digitalization","authors":"A. Boldycheva, E. Ermolaeva, M. Starkova","doi":"10.12737/1998-0701-2023-9-8-41-45","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-41-45","url":null,"abstract":"The article is devoted to certain problems and issues of tax administration in the Russian Federation. The amendments to the Tax Code of the Russian Federation related to the new procedure for paying taxes from January 1, 2023, the introduction of such concepts as a Single tax payment and a Single taxpayer tax Account are considered in detail.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135537293","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-10-22
V. Khanferyan
The 28th annual ranking of the largest Russian audit companies by the RAEX rating agency revealed a noticeable reduction in this market — even the nominal, excluding inflation, revenue of the list participants fell by 3.6%. The reduced demand for consulting is pulling down, while the revenue from the audit is stable
{"title":"Ranking of the Largest Russian Audit Organizations and Groups: Results of 2022","authors":"V. Khanferyan","doi":"10.12737/1998-0701-2023-9-8-10-22","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-10-22","url":null,"abstract":"The 28th annual ranking of the largest Russian audit companies by the RAEX rating agency revealed a noticeable reduction in this market — even the nominal, excluding inflation, revenue of the list participants fell by 3.6%. The reduced demand for consulting is pulling down, while the revenue from the audit is stable","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135536917","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-23-27
Yuriy Kochinev
The article is devoted to a topical issue — the development of a methodology for assessing risks associated with the quality of work of an audit organization. The need to identify and assess the risks associated with quality, as well as the development of response measures by the audit organization, are established by the International Standard for Quality Management (ISQM) 1, the provisions of which are applicable from 12/15/2022. Th e purpose of the work is to develop a methodology for assessing risks associated with the quality of the work of an audit organization. The article substantiates the choice of a method for assessing risks associated with quality; identified and systematized the reasons for the occurrence of risks associated with quality; on the basis of the «fuzzy sets» method, the risk assessment associated with quality is formalized.
{"title":"Risk Assessment in the Auditing Organization in Accordance with International Quality Management Standard (ISQM) 1","authors":"Yuriy Kochinev","doi":"10.12737/1998-0701-2023-9-8-23-27","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-23-27","url":null,"abstract":"The article is devoted to a topical issue — the development of a methodology for assessing risks associated with the quality of work of an audit organization. The need to identify and assess the risks associated with quality, as well as the development of response measures by the audit organization, are established by the International Standard for Quality Management (ISQM) 1, the provisions of which are applicable from 12/15/2022. Th e purpose of the work is to develop a methodology for assessing risks associated with the quality of the work of an audit organization. The article substantiates the choice of a method for assessing risks associated with quality; identified and systematized the reasons for the occurrence of risks associated with quality; on the basis of the «fuzzy sets» method, the risk assessment associated with quality is formalized.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539177","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-36-40
N. Mislavskaya
The article provides a retrospective analysis of the role and importance of inventory, both in the process of economic activity and in the accounting system. The transformation of the inventory from the main accounting method to one of the parity methods of accounting and preparation of accounting (financial) statements is traced. The innovations introduced by the relevant Federal Accounting Standards, which will come into force in 2025, are also analyzed. The conclusion is made about the increasing role of inventory at the present stage of development of accounting knowledge.
{"title":"Inventory: Yesterday and Today","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2023-9-8-36-40","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-36-40","url":null,"abstract":"The article provides a retrospective analysis of the role and importance of inventory, both in the process of economic activity and in the accounting system. The transformation of the inventory from the main accounting method to one of the parity methods of accounting and preparation of accounting (financial) statements is traced. The innovations introduced by the relevant Federal Accounting Standards, which will come into force in 2025, are also analyzed. The conclusion is made about the increasing role of inventory at the present stage of development of accounting knowledge.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135538068","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-29-35
Mariya Ermakova
The article gives the concept of agricultural holding, highlights the main features that affect the system of its financial accounting. The necessity of organizing a management accounting system in agricultural holding companies is substantiated. The information contained in the main sections of the management accounting policy of the agricultural holding is disclosed. Recommendations on the formation of methodological aspects of the management accounting policy of the integrated agricultural structure are proposed. The variants of the organization of management accounting in the accounting system used in international practice are considered. The options for generating information on costs for ordinary activities in agricultural holding companies are disclosed.
{"title":"ORGANIZATION OF MANAGEMENT ACCOUNTING IN AGRICULTURAL HOLDING COMPANIES","authors":"Mariya Ermakova","doi":"10.12737/1998-0701-2023-9-8-29-35","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-29-35","url":null,"abstract":"The article gives the concept of agricultural holding, highlights the main features that affect the system of its financial accounting. The necessity of organizing a management accounting system in agricultural holding companies is substantiated. The information contained in the main sections of the management accounting policy of the agricultural holding is disclosed. Recommendations on the formation of methodological aspects of the management accounting policy of the integrated agricultural structure are proposed. The variants of the organization of management accounting in the accounting system used in international practice are considered. The options for generating information on costs for ordinary activities in agricultural holding companies are disclosed.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135538081","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 : 2023-09-27DOI: 10.12737/1998-0701-2023-9-8-3-9
E. Smirnov
By adopting Federal Law No. 298-FZ of July 10, 2023, the Parliament of Russia has significantly increased the level of control over the activities of payment agents in the country’s financial market — operators for accepting payments from individuals.
{"title":"The Activity of Accepting Payments from Individuals Will Become More Transparent","authors":"E. Smirnov","doi":"10.12737/1998-0701-2023-9-8-3-9","DOIUrl":"https://doi.org/10.12737/1998-0701-2023-9-8-3-9","url":null,"abstract":"By adopting Federal Law No. 298-FZ of July 10, 2023, the Parliament of Russia has significantly increased the level of control over the activities of payment agents in the country’s financial market — operators for accepting payments from individuals.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"214 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135538210","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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