INTERCOMPANY STANDARDIZATION OF AUDIT OF FIXED ASSETS
Abstract and keywords
Abstract (English):
In modern terms, standardization is one of the key factors, that characterize the effective development of audit activities in the Russian Federation and contribute to its adaptation to the requirements of international auditing standards. During the process of standardization of audit activities, a system of documentation is created, that establishes uniform requirements for the audit procedure, the order of formation and presentation of the audit report and the auditor’s report, internal and external control of auditing quality, training of auditors and assessment of their qualifications. The standard sets out rules, general principles, characteristics, intended for permanent and durable usage and affecting various professional activities and their results. The standard is being developed on the basis of mutual consent of the parties and approved by the competent authority. The unified structure of the standard should include: information on general provisions; basic concepts and definitions, that are used in the standard; aims and objectives of the audit of separate accounting object; normative legal acts and sources of information, used in the verification process; methodological approaches to the testing of the internal control system; audit evidence and analysis procedures, used in the verification process; typical errors and irregularities, detected during the audit. Standards are the basis for high-quality audits, introduction into practice of auditing organizations of scientific achievements, define the professional image of the profession, allow users of financial information to communicate with the auditors in the verification process. The application, discussed in an article, internal standards allows to detail professional conduct, because its use is based on the requirements of the federal standards and self-regulatory organizations of auditors. The use of standard in practice improves the quality of audit operations from fixed assets, reduces audit risk, provides an additional control over the work of the audit team.

Keywords:
standarty, auditorskaya deyatel'nost', osnovnye sredstva, vnutrifirmennyy standart audita.
Text
Publication text (PDF): Read Download

В современных условиях стандартизация является одним из ключевых  факторов, характеризующих эффективное развитие аудиторской деятельности в Российской Федерации и способствующих ее адаптации к требованиям международных аудиторских стандартов.
В процессе стандартизации аудиторской деятельности создается система документов, которая устанавливает единые требования к процедуре проведения аудита, порядку формирования и представления аудиторского заключения и отчета аудитора, внешнему и внутреннему контролю качества аудита, профессиональной подготовке аудиторов и оценке их квалификации.
Стандарты аудита в отличие от аудиторских процедур, которые определяются с учетом конкретных условий проверки, унифицированы независимо от специфики деятельности аудируемого субъекта.
 

References

1. Audit / Klychova G.S., Leont'eva Zh.G., Zakirova A.R., Klychova A.S., Zaugarova E.V. // uchebnoe posobie v 2-h tomah - Tom 1. - Kazan', 2014. - 416 s.

2. Audit / Klychova G.S., Leont'eva Zh.G., Zakirova A.R., Klychova A.S., Zaugarova E.V. // uchebnoe posobie v 2-h tomah - Tom 2. - Kazan', 2014. - 491 s.

3. Zakirova A.R. Organizaciya sistemy vnutrennego kontrolya v sel'skohozyaystvennyh predpriyatiyah // RISK: Resursy, Informaciya, Snabzhenie, Konkurenciya. - 2010. - № III(2). - S. 52-55.

4. Kamilova E.R., Matveeva K.A., Shayhutdinova D.A. Ekonomicheskaya effektivnost' ispol'zovaniya osnovnyh sredstv organizacii // Nauchnyy al'manah. - 2015. - № 10-1 (12). - S. 185-188.

5. Klychova G.S., Zakirova A.R. Aktual'nye voprosy razvitiya ucheta osnovnyh sredstv // Sovremennye aspekty ekonomiki. - 2015. - № 10 (218). - S. 48-51.

6. Klychova G.S. Metodika audita material'no-tehnicheskogo obespecheniya predpriyatiya // Innovacionnoe razvitie ekonomiki. - 2011. - № 5. - S. 82-87.

7. Klychova A.S., Gimadiev I.M. Osnovnye principy effektivnogo audita // Sovremennye aspekty ekonomiki. - 2015. - № 10 (218). - S. 41-47.

8. Klychova G.S., Zakirova A.R. Sovershenstvovanie sistemy vnutrennego kontrolya sel'skohozyaystvennyh organizaciy v usloviyah vstupleniya v VTO // Buhuchet v sel'skom hozyaystve. - 2013. - № 11. - S. 35-39.

9. Klychova G.S., Klychova A.S. Audit biznes-processov predpriyatiy agrarnoy sfery ekonomiki // Nauchnyy al'manah. -2015. - № 7 (9). - S. 108-112.

10. Klychova G.S., Kozmenkov I.A. Osobennosti proverki prochey informacii v dokumentah, soderzhaschih proaudirovannuyu finansovuyu (buhgalterskuyu) otchetnost' sel'skohozyaystvennogo predpriyatiya // Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. - 2015. -T. 10. - № 2. - S. 18-22.

11. Klychova G.S., Fahretdinova E.N. Uchet osnovnyh sredstv v sub'ektah malogo i srednego predprinimatel'stva agrarnogo sektora // Buhuchet v sel'skom hozyaystve. - 2014. - № 8. - S. 38-45.

12. Audit / Klychova G.S., Leont'eva Zh.G., Zakirova A.R., Klychova A.S., Zaugarova E.V. // uchebnoe posobie v 2-h tomah - Tom 1. - Kazan', 2014. - 416 s.

13. Audit / Klychova G.S., Leont'eva Zh.G., Zakirova A.R., Klychova A.S., Zaugarova E.V. // uchebnoe posobie v 2-h tomah - Tom 2. - Kazan', 2014. - 491 s.

14. Zakirova A.R. Organizaciya sistemy vnutrennego kontrolya v sel'skohozyaystvennyh predpriyatiyah // RISK: Resursy, Informaciya, Snabzhenie, Konkurenciya. - 2010. - № III(2). - S. 52-55.

15. Kamilova E.R., Matveeva K.A., Shayhutdinova D.A. Ekonomicheskaya effektivnost' ispol'zovaniya osnovnyh sredstv organizacii // Nauchnyy al'manah. - 2015. - № 10-1 (12). - S. 185-188.

16. Klychova G.S., Zakirova A.R. Aktual'nye voprosy razvitiya ucheta osnovnyh sredstv // Sovremennye aspekty ekonomiki. - 2015. - № 10 (218). - S. 48-51.

17. Klychova G.S. Metodika audita material'no-tehnicheskogo obespecheniya predpriyatiya // Innovacionnoe razvitie ekonomiki. - 2011. - № 5. - S. 82-87.

18. Klychova A.S., Gimadiev I.M. Osnovnye principy effektivnogo audita // Sovremennye aspekty ekonomiki. - 2015. - № 10 (218). - S. 41-47.

19. Klychova G.S., Zakirova A.R. Sovershenstvovanie sistemy vnutrennego kontrolya sel'skohozyaystvennyh organizaciy v usloviyah vstupleniya v VTO // Buhuchet v sel'skom hozyaystve. - 2013. - № 11. - S. 35-39.

20. Klychova G.S., Klychova A.S. Audit biznes-processov predpriyatiy agrarnoy sfery ekonomiki // Nauchnyy al'manah. -2015. - № 7 (9). - S. 108-112.

21. Klychova G.S., Kozmenkov I.A. Osobennosti proverki prochey informacii v dokumentah, soderzhaschih proaudirovannuyu finansovuyu (buhgalterskuyu) otchetnost' sel'skohozyaystvennogo predpriyatiya // Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. - 2015. -T. 10. - № 2. - S. 18-22.

22. Klychova G.S., Fahretdinova E.N. Uchet osnovnyh sredstv v sub'ektah malogo i srednego predprinimatel'stva agrarnogo sektora // Buhuchet v sel'skom hozyaystve. - 2014. - № 8. - S. 38-45.

23. Kozmenkova S.V. Dokumentirovanie informacii, poluchennoy po rezul'tatov proverki, na stadii obobscheniya audita // Buhgalterskiy uchet v byudzhetnyh i nekommercheskih organizaciyah. - 2016. - № 8 (392). - S. 30-36.

24. Kozmenkova S.V., Kemaeva S.A. Audit: problemnye voprosy i puti razvitiya // Mezhdunarodnyy buhgalterskiy uchet. - 2015. - № 3. - S. 31-43.

25. Kochinev Yu.Yu., Ashraff A. Perspektivy standartizacii audita v Rossiyskoy Federacii  [Elektronnyy resurs] - Rezhim dostupa: http://narfu.ru/agtu/www.agtu.ru/fad08f5ab5ca9486942a52596ba6582elit.html#obz5

26. Mavlieva L.M. Buhgalterskaya finansovaya otchetnost' v APK // Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. -2015. - T. 10. - № 1. - S. 30-33.

27. Massarygina V.F. O perehode k pryamomu primeneniyu mezhdunarodnyh standartov audita v otechestvennoy praktike // Auditorskie vedomosti. - 2015. - № 1. - S. 5-13.

28. Merzlikina, E.M. Audit: uchebnik / E.M. Merzlikina, Yu.P. Nikol'skaya. - M.: INFRA-M, 2009. - 368 s.

29. Mironova O.A. Uchetno-analiticheskaya sostavlyayuschaya v formirovanii instrumentariya raznyh vidov audita // Innovacionnoe razvitie ekonomiki. - 2011. - № 6. - S. 30-33.

30. Podol'skiy V.I. Klassifikaciya standartov audita // Auditorskie vedomosti. - 2010. - № 6. - S. 3-12.

31. Suglobov A.E. Metodologicheskie i konceptual'nye osnovy standartizacii auditorskoy deyatel'nosti v Rossii / A.E. Suglobov, I.P. Drachena, S.V. Muzalev //Auditor. 2014. - № 12 (238). - S. 3-14.

32. Fedorenko I.V. Problemy standartizacii audita / I.V. Fedorenko, G.I. Zolotareva // Vestnik Sibirskogo gosudarstvennogo aerokosmicheskogo universiteta im. akademika M.F. Reshetneva. - 2009. - № 2. - S. 374-377.

Login or Create
* Forgot password?