Directions of Reforming the Pension System and the Audit
Abstract and keywords
Abstract (English):
The article discusses the contribution of the pensioner in his pension through the light of its earlier capital and participation in creating the GDP. Th e article argues for the need to move away from the solidarity principle of the pension provision and improvement of public confidence in the authorities in pension issues. Th e author substantiates a number of measures to improve the pension system of the country. The possibilities of audit contribution to this improvement are discussed. Various proposals for specific audits of pension authorities are formulated.

Keywords:
audit, audit sampling, auditor check, trust, capital, the pensioner
References

1. Kurs ekonomicheskoy teorii: uchebnik (Pod redakciey M.N. Chepurina, E.A. Kiselevoy). — Kirov, «ASA», 2000. — 752 s.

2. Funkciya Kobba — Duglasa [Elektronnyy resurs]. — URL: https://ru.wikipedia.org/wiki/%D0%A4%D1%83%D0%BD%D0%BA%D1%86%D0%B8%D1%8F_%D0%9A%D0%BE%D0%B1%D0%B1%D0%B0_%E2%80%94_%D0%94%D1%83%D0%B3%D0%BB%D0%B0%D1%81%D0%B0

3. Ivanter A. Publicistika vmesto deystviy // Ekspert. — 2018. — № 26. — S. 20–24.

4. Shirov A., Potapenko V. O spravedlivoy pensionnoy sisteme // Ekspert. — 2018. — № 24. — S. 52–54.

5. https://economics.studio/finansistam/251-pensionnaya-sistema-93663.html

6. Ruzvel't F.D. Besedy u kamina. — M.: ITRK, 2003. — 408 s.

7. Gutcayt E.M. Teoreticheskie osnovy audita. — M. : OOO «SAM Poligrafist», 2018. — 764 s.

8. Osnovnye pokazateli rynka auditorskih uslug v Rossiyskoy Federacii v 2017 g. http://minfin.ru/ru/perfomance/audit/audit_stat/MainIndex/

9. Nikiforov S.L. Rossiyskiy audit: kognitivnyy dissonans. — Kazan', 2017. — 160 s.

10. Sheremet A.D. Kak borot'sya s krizisom v podgotovke auditorov? // Audit. — 2015. — № 7. — S. 13–19.

11. Gutcayt E.M. Audit i drugie nauki. — M. : VividArt, 2011. — 374 s.

12. Denisenko K., Skorobogatyy P. Otlozhennyy protest // Ekspert. — 2018. — № 46. — S. 50–54.

Login or Create
* Forgot password?