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Home / Journals / Auditor / Rubric THEORY AND PRACTICE OF AUDIT

Articles of rubric " THEORY AND PRACTICE OF AUDIT " of journal " Auditor "

Smoothing Time Series of Indicators of Audit Services Market
Documenting the Procedures of Client Risk Profiling at the Stage or Preliminary Audit
Prospects of Self-Regulation and Refinement of Russian Auditing
Scientific basis for the development of intrafirm auditing standards
Internal standards of audit activity «The contract for the provision of audit services
Problems of Record and Audit of Export Transactions
Analytical procedures to identify risks of material misstatement due to fraud
Environmental Audit As a Tool for Public Environmental Control
Comparative analysis of the Federal Auditing Standards and ISA. General principles for auditing
Accounts Auditing’s Institutional Essence
On the evolution of the concepts and principles of audit in the context of the of social relations development
Objectives of financial reporting and auditing: methodological problems criteria and justify the classification misstatement of the financial statements
Audit is booked: what´s next?
Unification of the design and operation of the internal quality control of medium and small audit firms
Principles and Methods of Auditing As Elements of Audit Theory
Mandatory Audit of Closed Joint Stock Companies
Features of Performance Audit: Recognition and Performing Problems
Analysis of the Companys Business Strategy As a Method of Strategic Audit (on the Example of the Information Technology Sector)3�
Introduction of International Auditing Standards in Russia
On the Methodological Improvement of Audit Market Statistics
Material and Production Stocks Audit As a Tool of Anti-Crisis Management in Agro-Industrial Complex Organizations
Features of the confirmation of the auditors qualifications under the Federal law «On audit activity»
The Problematic Issues on the Relationship Between Materiality and Audit Risk
The audit market in Russia: status, problems, management
Audit in Formation in the Republic of Tajikistan
Institutional aspects of public financial control in Russia
Internal standards auditor activity «Corporate ethics and independence of the auditors»
Strategic Vector for the Development of Audit Education and Qualification Certification of Audit Personnel in the Russian Federation
Company Standard оf Auditor Activity «Audit Evidence»
Quantitative methods of quality control audit
Qualifying exam as a tool of improving the quality of audit
Audit of Fixed Asset Acquisition at Foreign Corporative Enterprises
Features of audit of information security of business-systems
Features of audit of electronic business
Features of the Audit of the Statements of the Authorized Economic Operator
Definition of objects to be scanned as part of a risk- oriented approach to audit
STR-oriented audit model in the system of financial control
The audit market in 2012
The Problem of Determining the Criteria for Evaluating the Effectiveness of the Use of Public Resources in the Framework of Performance Audit
Business Audit (Review) in Construction Activities: Challenges and Solutions
Professional Development of Specialists in the Field of Audit and Consulting
Analytical procedures in the audit sales organization in the wholesale
Concept of Auditor Activity Development in Russia
Assessment of the Competencies and Professional Skills of an Auditor in the Digital Environment: the Most Signifi cant Aspects of the Use of Information Technology in Audit
Forming and development of the audit activity in Russia
Concept of the «three principles of auditing» law as the theoretic basis of audit in the broadest sense
Features of development of the market for audit services in Russia
Standardization of Audit of Entities of Public Sector of Economy
Company Standard оf Auditor Activity «Documenting order»
Comparative analysis of federal auditing standards activities and ISA. Quality control of audit firms
Normative Support of Auditing Procedures under the Terms of Application of International Auditing Standards
Regulation of social and economic processes and self-regulating organization of auditors
Transition to ISA: Changes in Audit Documentation Practice
Method of auditing of business
Potential operational audit business systems
About the analytical procedures concept in audit
Internal standards of audit activity «The concept of the activities of auditing organization and the goal of developing internal standards»
Control As Mechanism for Improving Customs Administration
Competition in the Russian market of audit and consulting
The dynamics of the market of audit services in the years 2004–2013
Audit report on the financial (accounting) statements
Problems of property rights specification in the audit activities in the Russian Federation
Classification and systematisation of fraud schemes identified in a financial statement audit
Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022
Comparison of federal auditing standards and ISA. Audit evidence
Formation of Overall Audit Strategy
Audit Risk Assessment Model Taking into Account Factors of Action, Event and Restriction
Application of the methods in conducting the audit customs inspections
On the Need for Analytical Support of Auditing
Risk in audit, its reasons and inevitability
MODIFICATION OF THE SECOND POSTULATE OF AUDITING FORMULATED BY R. MAUTZ, H.SHARAF
Questions of Quality Control in Audit Activity
Audit of yesterday, today and tomorrow
Tightening the rules of external control as the main vector of reforming audit institution in the post-crisis period
Accounting Audit Quality Management in Accordance with Requirements of ISA
Tasks and Functions of Audit of Materials and Supplies Inventories in Agricultural Organizations
Personnel Management Audit in Housing and Communal Services Company
Innovative Processes Audit in Agricultural Complex
Foreign Officials Bribery Control: Legal Ground, Main Terms, State Policy
Characteristics of Audit of Accumulation and Utilisation of Doubtful Debts Provision
On Partnership in the Training of Audit Personnel and Trends in Professional Development During the Period of Educational Transformation
Environmental Audit: Problems and Solutions
Oversight for auditors and audit firms in the European Union
The Market for Audit Services: Year 2019
CONCEPT OF ESG-AUDIT OF ORGANIZATIONS IN THE PUBLIC AND CORPORATE SECTOR
The standardization of external quality audit in Russia
Detecting Bribes to Foreign Authorities During Audit and Related Services
On the competitive selection of the auditor
Audit as an independent form of financial control: mission and expectations of the users
International Auditing Standards and Estimation of Auditing Services Quality
Audit of Income for Commercial Borrowing Use in Realization of Goods
Professional Standard «Auditor»: Labor Functions As the Basis of the Audit Organization Structure
Audit of Business as the strategic direction of audit activity
Methodological Approaches to the Classification of Tax Audit and Structuring of Its Objects
Topical Issues of Development of Audit Activity in Russia
The New Form No. 2-Audit: What Is Good, What Is Bad
Audit as the business professional service in the quality context
Analysis of Risk Factors for the Development of the Russian IT Segment in the Field of ITSM Solutions Under Sanctions
Standardization of Audit of Entities of Public Sector of Economy (Part 1)
Additional Tasks in the Financial Audit
Audit methodology of intellectual capital
The role of professional judgment in international standards on auditing
Audit of Sustainable Development of Electronic Industry Organizations
The institutional contexts business and audit risks
Identification of Risks of Material Misstatement: Information in the Audit File
Quality in the audit
Discussion questions about the nature of management audit in modern terms of management
Features of Fraud Audit Identification and Performance
The role of the Audit Committee of the Board of Directors in the financial activities of Russian companies
On methodology of the auditor’s risk assessment
Audit of intangible assets
STR-Oriented Theory of Audit
Practice oversight activities for self-regulating organizations of auditors
Opinion in the auditor’s report
Intercompany Auditing Standards «The Statements and Management’s Explanations»
Formation and development of strategic audit
Environmental Accounting and Audit in Market Conditions
Introduction of Self-Regulation in Land Use
Method activation end date in the past. direction:re
Structure and specification of property rights in the audit of the Russian Federation
Intrafirm Procedures the Acceptance of the Client at the Preparatory Stage of the Audit
Independent financial control: from crisis to a new stage
Characteristics of the Market for Audit and Consulting Services
The actual rates of audit firms and audit substantiation prices
Russian social audit: value and features
Methodological and conceptual foundations of Standardization audit activitiesin Russia
Questions of External Quality Control in the Audit Activities
Tax Audit Problems in Russia
Quality in the audit
What information is needed about the audit organizations
Strategic audit of information systems
Features of the Audit of the Rationale of the Initial (Maximum) Price of the Contract in the Implementation of Procurement to Provide the State and Municipal Needs
Audit of the XXI Century — a Myth or Reality
Audit and tax monitoring: common ground in the context of modern reporting development (part 1)
Competence Model of the Qualification Exam for Obtaining the Qualification Certificate of the Auditor
The Problems of Transition to the International Standards on Auditing
Audit and Tax Monitoring: Common Ground in the Context of Modern Reporting Development (part 2)
Audit of Ecological Payments
The Problem of Embedding Audit within the System of Corporate Financial Control
Rationale of Benchmarks in Determining the Materiality for Financial Statements As a Whole
Audit Services and Requirements of International Standards of Auditing
IAS 17 "Insurance Contracts": New Approaches to Auditing Insurance Transactions
Emergencies in the Activities of Reporting Entities As Key Audit Matters
Concepts of Different Levels in Audit: Purpose, Content, Combination
Background and Prospects for Changes in the Qualification Certification of Auditors in the Russian Federation
Audit and Management Accounting of Geological Risks
The Evolution of Paradigms in Audit
Features of Audit in Non-Commercial Organizations
Features of the audit of consolidated financial statements
Procedures for the Implementation of Tax Audit in Kazakhstan
Features of Control, Supervision and Audit of Environmental Safety Measures
Assessment of Inherent Risk in the Implementation of Certain Types of Audit Activity
Digitalization of Information Processes of Auditing
Auditor Education Trends in the Digital Economy
Features of the Audit of the Organization Receiving State Assistance in Terms of Transition to a New Accounting Procedure
Modern Concept of Development of Audit Activity in Russia
Features of Public Accountant Task by Estimation of Economic Strength of Business Security
On Introduction of the Audit Report with the Electronic Signature
The Main Directions of the State Policy of Reforming the Audit Activity in Russia
The Relationship of Falsifi cation of Financial Statements and Hostile Behavior of Company Managers
Features of Financial Audit of the Revaluation of Fixed Assets Treatment in the Financial Statements
Organization of Analytical Support for Cost Management During the Audit of Business Continuity
Audit Services Market: Oligopoly in Dynamics
Some Issues of the Audit of Securities Transactions
Institutional Design of Financial Audit
Resource Support of Audit Services Quality
Preparation for Planning and Conducting the Audit: Methodical Aspect
Analysis of the Results of the Development of the Qualification Exam and Professional Certification of Auditors
Reliance as a Factor in Optimizing the Interaction of Internal and External Audit
To Assess the Activities of Self-Regulatory Organizations of Auditors
Inventories Audit: Preparation for Planning and Conducting
Audit of Material and Production Stocks: Main Stage of Check
Development of the National System of Qualifi cation Certifi cation of Audit Personnel As a Factor in Improving the Quality of Audit and the Demand for the Profession
On Statistics and Analysis of the Activities of Individual Auditors
Features of the audit of accounting statements of organizations for 2020 in the context of the spread of coronavirus infection
On Improving the System of Qualifi cation Certifi cation of Auditors and Recommendations for Preparing for the Exam
Four Types of Business Entities from an Audit Perspective
Prospects for Implementing Big Data Analytics into the Auditing Profession
Professional Education in Auditing and Related Activities in the New Economic Conditions
Audit in the National Security System of the State
Topical issues of the qualification exam for auditors in the Russian Federation
Digital Audit Results As a Method to Increase Audit Transparency
Background and Principles of Customs Audit in the Republic Of Kazakhstan
Economic Entities with State Share Participation: Peculiarities and Challenges in the Implementation of Performance Audit
Business Continuity Assessment in Accordance with International Auditing Standards and National Standards of the Russian Federation
Tax Audit Features
Audit of Business: Overview of Current Standards in the Focus of ESG- Regulation
Impact of Crises on the Transformation of Audit Value
Development of the Basic Stages of Performance Audit of the Internal Control System of the Client
Mandatory Audit, Initiative Audit, Other Forms of Reporting Confirmation: Situation and Prospects
Recommendations for Auditing Inventory of Construction Industry Organizations
Cognitive Audit: a New Paradigm
Compliance with the Principle of Independence at the Final Stage of the Audit
Statistics of the Audit Market and Its Regulation
The AAA SRO’s Strategy for the Development of the Auditing Profession until 2030: Is Everything So Bright?
Key Issues in Training Qualified Personnel for the Audit Profession
On the Development of a Competency-Based Model for the Qualifi cation Certification of Auditors in the Context of Import Substitution
Investments in Subsidiaries As a Key Audit Matter
Methodology for auditing the effectiveness of the use of public resources in the context of the " new " CAA 104
Audit Organizational Framework of Production Manufacture Costs
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