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

MANDATORY AUDIT OF CLOSED JOINT STOCK COMPANIES
PROBLEMS OF RECORD AND AUDIT OF EXPORT TRANSACTIONS
INTERCOMPANY AUDITING STANDARDS «THE STATEMENTS AND MANAGEMENT’S EXPLANATIONS»
AUDIT OF FIXED ASSET ACQUISITION AT FOREIGN CORPORATIVE ENTERPRISES
THE PROBLEMATIC ISSUES ON THE RELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK
COMPANY STANDARD ОF AUDITOR ACTIVITY «DOCUMENTING ORDER»
AUDIT IN FORMATION IN THE REPUBLIC OF TAJIKISTAN
COMPANY STANDARD ОF AUDITOR ACTIVITY «AUDIT EVIDENCE»
AUDIT RISK ASSESSMENT MODEL TAKING INTO ACCOUNT FACTORS OF ACTION, EVENT AND RESTRICTION
PROSPECTS OF SELF-REGULATION AND REFINEMENT OF RUSSIAN AUDITING
DOCUMENTING THE PROCEDURES OF CLIENT RISK PROFILING AT THE STAGE OR PRELIMINARY AUDIT
MATERIAL AND PRODUCTION STOCKS AUDIT AS A TOOL OF ANTI-CRISIS MANAGEMENT IN AGRO-INDUSTRIAL COMPLEX ORGANIZATIONS
ACCOUNTS AUDITING’S INSTITUTIONAL ESSENCE
REGULATION OF SOCIAL AND ECONOMIC PROCESSES AND SELF-REGULATING ORGANIZATION OF AUDITORS
OPINION IN THE AUDITOR’S REPORT
RUSSIAN SOCIAL AUDIT: VALUE AND FEATURES
AUDIT IS BOOKED: WHAT´S NEXT?
FEATURES OF AUDIT OF ELECTRONIC BUSINESS
ANALYTICAL PROCEDURES IN THE AUDIT SALES ORGANIZATION IN THE WHOLESALE
THE AUDIT MARKET IN 2012
THE STANDARDIZATION OF EXTERNAL QUALITY AUDIT IN RUSSIA
AUDIT OF BUSINESS AS THE STRATEGIC DIRECTION OF AUDIT ACTIVITY
AUDIT METHODOLOGY OF INTELLECTUAL CAPITAL
THE ROLE OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS IN THE FINANCIAL ACTIVITIES OF RUSSIAN COMPANIES
FORMING AND DEVELOPMENT OF THE AUDIT ACTIVITY IN RUSSIA
FEATURES OF THE CONFIRMATION OF THE AUDITORS QUALIFICATIONS UNDER THE FEDERAL LAW «ON AUDIT ACTIVITY»
THE INSTITUTIONAL CONTEXTS BUSINESS AND AUDIT RISKS
DISCUSSION QUESTIONS ABOUT THE NATURE OF MANAGEMENT AUDIT IN MODERN TERMS OF MANAGEMENT
AUDIT OF INTANGIBLE ASSETS
FORMATION AND DEVELOPMENT OF STRATEGIC AUDIT
WHAT INFORMATION IS NEEDED ABOUT THE AUDIT ORGANIZATIONS
STRUCTURE AND SPECIFICATION OF PROPERTY RIGHTS IN THE AUDIT OF THE RUSSIAN FEDERATION
AUDIT AS AN INDEPENDENT FORM OF FINANCIAL CONTROL: MISSION AND EXPECTATIONS OF THE USERS
PROBLEMS OF PROPERTY RIGHTS SPECIFICATION IN THE AUDIT ACTIVITIES IN THE RUSSIAN FEDERATION
FEATURES OF STATISTICAL AND NON-STATISTICAL OF SAMPLING PROCEDURES DURING THE AUDIT
AUDIT REPORT ON THE FINANCIAL (ACCOUNTING) STATEMENTS
QUALIFYING EXAM AS A TOOL OF IMPROVING THE QUALITY OF AUDIT
UNIFICATION OF THE DESIGN AND OPERATION OF THE INTERNAL QUALITY CONTROL OF MEDIUM AND SMALL AUDIT FIRMS
INDEPENDENT FINANCIAL CONTROL: FROM CRISIS TO A NEW STAGE
TIGHTENING THE RULES OF EXTERNAL CONTROL AS THE MAIN VECTOR OF REFORMING AUDIT INSTITUTION IN THE POST-CRISIS PERIOD
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
OVERSIGHT FOR AUDITORS AND AUDIT FIRMS IN THE EUROPEAN UNION
ANALYTICAL PROCEDURES TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD
AUDIT AS THE BUSINESS PROFESSIONAL SERVICE IN THE QUALITY CONTEXT
CONCEPT OF THE «THREE PRINCIPLES OF AUDITING» LAW AS THE THEORETIC BASIS OF AUDIT IN THE BROADEST SENSE
COMPARATIVE ANALYSIS OF FEDERAL AUDITING STANDARDS ACTIVITIES AND ISA. QUALITY CONTROL OF AUDIT FIRMS
ON THE COMPETITIVE SELECTION OF THE AUDITOR
PRACTICE OVERSIGHT ACTIVITIES FOR SELF-REGULATING ORGANIZATIONS OF AUDITORS
QUALITY IN THE AUDIT
ABOUT THE ANALYTICAL PROCEDURES CONCEPT IN AUDIT
COMPARATIVE ANALYSIS OF THE FEDERAL AUDITING STANDARDS AND ISA. GENERAL PRINCIPLES FOR AUDITING
FEATURES OF DEVELOPMENT OF THE MARKET FOR AUDIT SERVICES IN RUSSIA
ADDITIONAL TASKS IN THE FINANCIAL AUDIT
THE ROLE OF PROFESSIONAL JUDGMENT IN INTERNATIONAL STANDARDS ON AUDITING
INTERNAL STANDARDS OF AUDIT ACTIVITY «THE CONTRACT FOR THE PROVISION OF AUDIT SERVICES
QUALITY IN THE AUDIT
THE AUDIT MARKET IN RUSSIA: STATUS, PROBLEMS, MANAGEMENT
ON METHODOLOGY OF THE AUDITOR’S RISK ASSESSMENT
FEATURES OF AUDIT OF DISCLOSURE INFORMATION ABOUT MARKET RISKS ACTIVITIES OF THE ORGANIZATION
OBJECTIVES OF FINANCIAL REPORTING AND AUDITING: METHODOLOGICAL PROBLEMS CRITERIA AND JUSTIFY THE CLASSIFICATION MISSTATEMENT OF THE FINANCIAL STATEMENTS
POTENTIAL OPERATIONAL AUDIT BUSINESS SYSTEMS
INTERNAL STANDARDS AUDITOR ACTIVITY «CORPORATE ETHICS AND INDEPENDENCE OF THE AUDITORS»
IDENTIFICATION OF THE FACTS AND THE EVIDENCE OBTAINED UNSCRUPULOUS ENTITY
METHOD ACTIVATION END DATE IN THE PAST. DIRECTION:RE
STRATEGIC AUDIT OF INFORMATION SYSTEMS
INTERNAL STANDARDS OF AUDIT ACTIVITY «THE CONCEPT OF THE ACTIVITIES OF AUDITING ORGANIZATION AND THE GOAL OF DEVELOPING INTERNAL STANDARDS»
INSTITUTIONAL ASPECTS OF PUBLIC FINANCIAL CONTROL IN RUSSIA
THE DYNAMICS OF THE MARKET OF AUDIT SERVICES IN THE YEARS 2004–2013
ON THE EVOLUTION OF THE CONCEPTS AND PRINCIPLES OF AUDIT IN THE CONTEXT OF THE OF SOCIAL RELATIONS DEVELOPMENT
COMPARISON OF FEDERAL AUDITING STANDARDS AND ISA. AUDIT EVIDENCE
THE ACTUAL RATES OF AUDIT FIRMS AND AUDIT SUBSTANTIATION PRICES
COMPETITION IN THE RUSSIAN MARKET OF AUDIT AND CONSULTING
SCIENTIFIC BASIS FOR THE DEVELOPMENT OF INTRAFIRM AUDITING STANDARDS
METHODOLOGICAL AND CONCEPTUAL FOUNDATIONS OF STANDARDIZATION AUDIT ACTIVITIESIN RUSSIA
AUDIT OF YESTERDAY, TODAY AND TOMORROW
APPLICATION OF THE METHODS IN CONDUCTING THE AUDIT CUSTOMS INSPECTIONS
QUANTITATIVE METHODS OF QUALITY CONTROL AUDIT
RISK IN AUDIT, ITS REASONS AND INEVITABILITY
FEATURES OF AUDIT OF INFORMATION SECURITY OF BUSINESS-SYSTEMS
QUESTIONS OF QUALITY CONTROL IN AUDIT ACTIVITY
SMOOTHING TIME SERIES OF INDICATORS OF AUDIT SERVICES MARKET
TASKS AND FUNCTIONS OF AUDIT OF MATERIALS AND SUPPLIES INVENTORIES IN AGRICULTURAL ORGANIZATIONS
FOREIGN OFFICIALS BRIBERY CONTROL: LEGAL GROUND, MAIN TERMS, STATE POLICY
INNOVATIVE PROCESSES AUDIT IN AGRICULTURAL COMPLEX
INTRODUCTION OF INTERNATIONAL AUDITING STANDARDS IN RUSSIA
ENVIRONMENTAL AUDIT AS A TOOL FOR PUBLIC ENVIRONMENTAL CONTROL
DETECTING BRIBES TO FOREIGN AUTHORITIES DURING AUDIT AND RELATED SERVICES
CHARACTERISTICS OF AUDIT OF ACCUMULATION AND UTILISATION OF DOUBTFUL DEBTS PROVISION
QUESTIONS OF EXTERNAL QUALITY CONTROL IN THE AUDIT ACTIVITIES
ENVIRONMENTAL AUDIT: PROBLEMS AND SOLUTIONS
AUDIT OF INCOME FOR COMMERCIAL BORROWING USE IN REALIZATION OF GOODS
PROSPECTS FOR STANDARDIZATION OF AUDIT IN THE RUSSIAN FEDERATION
PROFESSIONAL STANDARD «AUDITOR»: LABOR FUNCTIONS AS THE BASIS OF THE AUDIT ORGANIZATION STRUCTURE
BUSINESS AUDIT (REVIEW) IN CONSTRUCTION ACTIVITIES: CHALLENGES AND SOLUTIONS
METHODOLOGICAL APPROACHES TO THE CLASSIFICATION OF TAX AUDIT AND STRUCTURING OF ITS OBJECTS
PROFESSIONAL DEVELOPMENT OF SPECIALISTS IN THE FIELD OF AUDIT AND CONSULTING
STANDARDIZATION OF AUDIT OF ENTITIES OF PUBLIC SECTOR OF ECONOMY (PART 1)
AN ASSESSMENT OF THE MATERIALITY THRESHOLD
STANDARDIZATION OF AUDIT OF ENTITIES OF PUBLIC SECTOR OF ECONOMY
TAX AUDIT PROBLEMS IN RUSSIA
CONCEPT OF AUDITOR ACTIVITY DEVELOPMENT IN RUSSIA
METHOD OF AUDITING OF BUSINESS
ENVIRONMENTAL ACCOUNTING AND AUDIT IN MARKET CONDITIONS
FEATURES OF PERFORMANCE AUDIT: RECOGNITION AND PERFORMING PROBLEMS
INTERNATIONAL AUDITING STANDARDS AND ESTIMATION OF AUDITING SERVICES QUALITY
THE NEW FORM NO. 2-AUDIT: WHAT IS GOOD, WHAT IS BAD
ON THE NEED FOR ANALYTICAL SUPPORT OF AUDITING
NORMATIVE SUPPORT OF AUDITING PROCEDURES UNDER THE TERMS OF APPLICATION OF INTERNATIONAL AUDITING STANDARDS
FEATURES OF FRAUD AUDIT IDENTIFICATION AND PERFORMANCE
TRANSITION TO ISA: CHANGES IN AUDIT DOCUMENTATION PRACTICE
STR-ORIENTED THEORY OF AUDIT
DOCUMENTING THE ASSESSMENT OF THE RISKS OF MATERIAL MISSTATEMENT
INTRODUCTION OF SELF-REGULATION IN LAND USE
CONTROL AS MECHANISM FOR IMPROVING CUSTOMS ADMINISTRATION
INTRAFIRM PROCEDURES THE ACCEPTANCE OF THE CLIENT AT THE PREPARATORY STAGE OF THE AUDIT
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
FORMATION OF OVERALL AUDIT STRATEGY
THE PROBLEM OF DETERMINING THE CRITERIA FOR EVALUATING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE FRAMEWORK OF PERFORMANCE AUDIT
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
THE MARKET FOR AUDIT SERVICES: YEAR 2019
ON THE METHODOLOGICAL IMPROVEMENT OF AUDIT MARKET STATISTICS
ANALYSIS OF THE COMPANYS BUSINESS STRATEGY AS A METHOD OF STRATEGIC AUDIT (ON THE EXAMPLE OF THE INFORMATION TECHNOLOGY SECTOR)3�
TOPICAL ISSUES OF DEVELOPMENT OF AUDIT ACTIVITY IN RUSSIA
AUDIT OF SUSTAINABLE DEVELOPMENT OF ELECTRONIC INDUSTRY ORGANIZATIONS
ANALYSIS OF RISK FACTORS FOR THE DEVELOPMENT OF THE RUSSIAN IT SEGMENT IN THE FIELD OF ITSM SOLUTIONS UNDER SANCTIONS
IDENTIFICATION OF RISKS OF MATERIAL MISSTATEMENT: INFORMATION IN THE AUDIT FILE
CONCEPT OF ESG-AUDIT OF ORGANIZATIONS IN THE PUBLIC AND CORPORATE SECTOR
PERSONNEL MANAGEMENT AUDIT IN HOUSING AND COMMUNAL SERVICES COMPANY
ACCOUNTING AUDIT QUALITY MANAGEMENT IN ACCORDANCE WITH REQUIREMENTS OF ISA
PRINCIPLES AND METHODS OF AUDITING AS ELEMENTS OF AUDIT THEORY
MODIFICATION OF THE SECOND POSTULATE OF AUDITING FORMULATED BY R. MAUTZ, H.SHARAF
FEATURES OF THE AUDIT OF THE STATEMENTS OF THE AUTHORIZED ECONOMIC OPERATOR
ON PARTNERSHIP IN THE TRAINING OF AUDIT PERSONNEL AND TRENDS IN PROFESSIONAL DEVELOPMENT DURING THE PERIOD OF EDUCATIONAL TRANSFORMATION
KEY AUDIT ISSUES IN AUDIT REPORTS ON THE ACCOUNTING (FINANCIAL) STATEMENTS OF PUBLIC JOINT STOCK COMPANIES FOR 2022
CLASSIFICATION AND SYSTEMATISATION OF FRAUD SCHEMES IDENTIFIED IN A FINANCIAL STATEMENT AUDIT
CHARACTERISTICS OF THE MARKET FOR AUDIT AND CONSULTING SERVICES
STRATEGIC VECTOR FOR THE DEVELOPMENT OF AUDIT EDUCATION AND QUALIFICATION CERTIFICATION OF AUDIT PERSONNEL IN THE RUSSIAN FEDERATION
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
TAX AUDIT FEATURES
DEVELOPMENT OF THE BASIC STAGES OF PERFORMANCE AUDIT OF THE INTERNAL CONTROL SYSTEM OF THE CLIENT
COGNITIVE AUDIT: A NEW PARADIGM
STATISTICS OF THE AUDIT MARKET AND ITS REGULATION
AUDIT ORGANIZATIONAL FRAMEWORK OF PRODUCTION MANUFACTURE COSTS
AUDIT OF THE XXI CENTURY — A MYTH OR REALITY
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 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
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
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
FEATURES OF PUBLIC ACCOUNTANT TASK BY ESTIMATION OF ECONOMIC STRENGTH OF BUSINESS SECURITY
ON INTRODUCTION OF THE AUDIT REPORT WITH THE ELECTRONIC SIGNATURE
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
SOME ISSUES OF THE AUDIT OF SECURITIES TRANSACTIONS
PREPARATION FOR PLANNING AND CONDUCTING THE AUDIT: METHODICAL ASPECT
INVENTORIES AUDIT: PREPARATION FOR PLANNING AND CONDUCTING
AUDIT OF MATERIAL AND PRODUCTION STOCKS: MAIN STAGE OF CHECK
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
PROSPECTS FOR IMPLEMENTING BIG DATA ANALYTICS INTO THE AUDITING PROFESSION
THE MAIN DIRECTIONS OF THE STATE POLICY OF REFORMING THE AUDIT ACTIVITY IN RUSSIA
RESOURCE SUPPORT OF AUDIT SERVICES QUALITY
METHODOLOGY FOR AUDITING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE CONTEXT OF THE " NEW " CAA 104
COMPLIANCE WITH THE PRINCIPLE OF INDEPENDENCE AT THE FINAL STAGE OF THE AUDIT
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
RECOMMENDATIONS FOR AUDITING INVENTORY OF CONSTRUCTION INDUSTRY ORGANIZATIONS
IMPACT OF CRISES ON THE TRANSFORMATION OF AUDIT VALUE
MODERN CONCEPT OF DEVELOPMENT OF AUDIT ACTIVITY IN RUSSIA
TO ASSESS THE ACTIVITIES OF SELF-REGULATORY ORGANIZATIONS OF AUDITORS
EMERGENCIES IN THE ACTIVITIES OF REPORTING ENTITIES AS KEY AUDIT MATTERS
AUDIT SERVICES MARKET: OLIGOPOLY IN DYNAMICS
INVESTMENTS IN SUBSIDIARIES AS A KEY AUDIT MATTER
BUSINESS CONTINUITY ASSESSMENT IN ACCORDANCE WITH INTERNATIONAL AUDITING STANDARDS AND NATIONAL STANDARDS OF THE RUSSIAN FEDERATION
AUDIT OF BUSINESS: OVERVIEW OF CURRENT STANDARDS IN THE FOCUS OF ESG- REGULATION
DIGITAL AUDIT RESULTS AS A METHOD TO INCREASE AUDIT TRANSPARENCY
TOPICAL ISSUES OF THE QUALIFICATION EXAM FOR AUDITORS IN THE RUSSIAN FEDERATION
AUDIT IN THE NATIONAL SECURITY SYSTEM OF THE STATE
FOUR TYPES OF BUSINESS ENTITIES FROM AN AUDIT PERSPECTIVE
MANDATORY AUDIT, INITIATIVE AUDIT, OTHER FORMS OF REPORTING CONFIRMATION: SITUATION AND PROSPECTS
ON IMPROVING THE SYSTEM OF QUALIFI CATION CERTIFI CATION OF AUDITORS AND RECOMMENDATIONS FOR PREPARING FOR THE EXAM
PROFESSIONAL EDUCATION IN AUDITING AND RELATED ACTIVITIES IN THE NEW ECONOMIC CONDITIONS
ON THE DEVELOPMENT OF A COMPETENCY-BASED MODEL FOR THE QUALIFI CATION CERTIFICATION OF AUDITORS IN THE CONTEXT OF IMPORT SUBSTITUTION
RISK ASSESSMENT IN THE AUDITING ORGANIZATION IN ACCORDANCE WITH INTERNATIONAL QUALITY MANAGEMENT STANDARD (ISQM) 1
INSTITUTIONAL DESIGN OF FINANCIAL AUDIT
RELIANCE AS A FACTOR IN OPTIMIZING THE INTERACTION OF INTERNAL AND EXTERNAL AUDIT
EVALUATION OF INTERNAL CONTROL AND RISK MANAGEMENT SYSTEMS IN THE AUDIT OF GROUPS OF COMPANIES
FEATURES OF AUDIT ACTIVITY IN THE EURASIAN ECONOMIC UNION
DEVELOPMENT OF OWN METHODICAL AUDIT INSTRUMENTATION
CONCEPTUAL BASES OF THE THEORY OF AUDIT
MAIN DIRECTIONS OF INTERNAL AGROECOLOGICAL AUDIT AT AGRICULTURAL ENTERPRISES
PHILOSOPHY OF INTERNATIONAL STANDARDS OF AUDITING IN THE THEORY AND PRACTICE OF RUSSIAN AUDIT
EVALUATION OF THE POSSIBILITY OF APPROVAL OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS
LEVELS OF MATERIALITY IN THE AUDIT
QUESTIONS OF AUDIT DOCUMENTATION AND PREPARATION OF WRITTEN INFORMATION TO THE MANAGEMENT OF THE ECONOMIC SUBJECT
INTERESTS OF AUDIT USERS
QUALITY OF AUDIT SERVICES AND REQUIREMENTS OF INTERNATIONAL AUDITING STANDARDS
PREDICTIVE PERVERSITY EVALUATION OF INFORMATION IN THE ENTIRE POPULATION WITH THE USE OF MONETARY METHOD
FEATURES OF THE PRESENTATION OF THE AUDIT REPORT IN ELECTRONIC FORM
THE USE OF DATA FROM THE INTERNET ENVIRONMENT IN THE AUDIT
DIRECTIONS OF REFORMING THE PENSION SYSTEM AND THE AUDIT
ENVIRONMENTAL AUDITING AS A KIND OF BUSINESS ACTIVITY
FEATURES OF AUDIT OF ACCOUNTING (FINANCIAL) STATEMENTS OF THE ORGANIZATIONS WHICH ARE AHEAD OF SCHEDULE APPLYING IN ACCOUNTING THE BALANCE METHOD OF ACCOUNTING OF TEMPORARY DIFFERENCES
METHODOLOGY FOR EVALUATING THE EFF ECTIVENESS OF COMMODITY PORTFOLIO MODIFI CATIONS AS A TOOL FOR MARKETING AUDIT OF TRADING NETWORKS
FEATURES OF THE AUDIT OF FIXED ASSETS, STOCKS AND ADMINISTRATIVE EXPENSES OF THE ORGANIZATION — PARTICIPANT IN COMPETITIVE PROCUREMENT
INFORMATION TECHNOLOGY IN AUDITING
GOODWILL AS AN INTANGIBLE ASSET AND GOODWILL OF A COUNTERPARTY COMPANY: DEVELOPMENT OF VALUATION METHODS IN AUDIT PRACTICE
ASSESSMENT OF AUDITOR’S COMPETENCIES AND PROFESSIONAL SKILLS IN THE DIGITAL ENVIRONMENT: AUDIT IT RISKS
KEY ISSUES IN AUDITOR’S REPORT: COMPOSITION, CLASSIFI CATION, PRIORITIES
CORPORATE FINANCIAL CULTURE AUDIT
ANALYTICAL PROCEDURE FOR ASSESSING THE RISKS OF MATERIAL MISSTATEMENT IN FINANCIAL STATEMENTS DUE TO FRAUD
SALES REVENUE AS A KEY AUDIT ISSUE IN RUSSIA
DEVELOPMENT OF THE SUPREME BODIES OF STATE FINANCIAL CONTROL FOR THE PURPOSE OF TRAINING AUDITORS OF THE FUTURE
ORGANIZATIONAL AND METHODOLOGICAL FEATURES OF TAX AUDIT
RESEARCH OF ESTIMATED LIABILITIES DURING THE AUDIT OF ACCOUNTING (FINANCIAL) STATEMENTS
FORM NO. 5-AUDIT AND OTHER NON-ANNUAL MATERIALS OF STATISTICAL AUDIT REPORTS
POSITIVE INNOVATIONS AND UPCOMING CHANGES IN THE QUALIFI CATION EXAM FOR AUDITORS IN 2022
THE PROCEDURE FOR ORGANIZING SAMPLING AND WORKFL OW BASED ON THE RESULTS OF AUDITS
OBJECTS OF INFORMATION SECURITY AUDIT AND DIRECTIONS OF THEIR VERIFICATION
INTERNAL AUDIT IN THE CONTEXT OF INDUSTRY 4.0
RECOMMENDATIONS TO AUDITORS AND THEIR IMPACT ON ACCOUNTING
INSTITUTIONAL ASPECT OF DISCLOSING KEY AUDIT MATTERS IN THE AUDITOR’S REPORT
ABOUT THE THEORETICAL FOUNDATION OF AUDIT AND OTHER ECONOMIC SCIENCES
DEVELOPMENT OF RISK-BASED PREDICTIVE ANALYTICS BASED ON THE HARVARD PARADIGM OF INDUSTRY ANALYSIS
FINANCIAL CONTROL IN THE CONTEXT OF THE TRANSFORMATION OF SOCIO-ECONOMIC PROCESSES
TOPICAL ISSUES OF ENSURING AND MANAGING THE QUALITY OF SERVICES OF AUDIT ORGANIZATIONS
AUDIT IN THE CONTEXT OF DIGITALIZATION: PROBLEMS AND PROSPECTS
EVIDENCE-BASED AND PROFESSIONAL JUDGMENT IN AUDITING
STUDYING THE POSSIBILITY OF ADAPTING MICROSOFT EXCEL TO THE AUDIT MECHANISM BY SMALL AND MEDIUM-SIZED COMPANIES BY ANALOGY WITH THE ALGORITHM OF THE MODERN AUDITXP SOFTWARE PRODUCT
PERSONNEL MANAGEMENT AUDIT IN HOUSING AND COMMUNAL SERVICES COMPANY
MEETING THE ISA 550 «RELATED PARTIES» REQUIREMENTS TAKING INTO ACCOUNT THE NATIONAL JURISDICTION
STANDARDIZATION OF RECORDS ESTIMATED LIABILITIES IN THE RUSSIAN AND INTERNATIONAL STANDARDS AND IMPLEMENTATION OF THE AUDIT OF THE ACCOUNTING (FINANCIAL) STATEMENTS
AUDIT DOCUMENTATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE REQUIREMENTS OF INTERNATIONAL STANDARDS
MOTIVATION FOR PROPOSALS FOR DEVELOPMENT OF THE QUALIFICATION EXAMINATION FOR THE RIGHT TO CONDUCT AUDIT ACTIVITIES IN THE RUSSIAN FEDERATION
PERSPECTIVES FOR SELF-REGULATION OF AUDIT ACTIVITY IN RUSSIA
DOCUMENTING DISTORTIONS, IDENTIFIED DURING THE AUDIT
ON THE THEORETICAL BASIS OF AUDIT
PRINCIPLES OF FORMATION OF OPINION BY THE AUDITOR ON THE COMPLIANCE WITH THE CONTINUITY OF THE AUDITED ENTITY
EXTERNAL EFF ECTS IN THE ECONOMY AND AUDIT
SOME FEATURES OF TAX AUDIT AND PROBLEMATIC ISSUES OF TAXATION OF OIL AND GAS COMPANIES
INTERNATIONAL AUDITING STANDARDS: NEW CURRENT VERSION
ACCOUNTING AND AUDIT OF INCOME TAX ON TRANSACTIONS, THE RESULTS OF WHICH ARE NOT INCLUDED IN NET PROFIT
AUDIT AND FEATURES OF VAT TAXATION OF CONSTRUCTION COMPANIES
TREASURY AND QUASI-TREASURY STOCKS: WHAT YOU NEED TO PAY ATTENTION TO WHEN AUDITING
ACCOUNTING AND AUDITING OF ASSETS AND LIABILITIES USED WHEN CONDUCTING BUSINESS ABROAD
BEHAVIORAL CHARACTERISTICS OF THE AUDITED ORGANIZATION MANAGEMENT AS DETERMINANTS OF THE RISK OF MATERIAL MISSTATEMENT OF FINANCIAL STATEMENTS
METHODOLOGICAL ASPECTS OF IT AUDIT AS A TOOL FOR IMPROVING THE EFF ECTIVENESS OF INTERNAL CONTROL
AGROECOLOGICAL AUDIT IN THE SYSTEM OF STATE LAND CONTROL
SALES REVENUE AS A KEY AUDIT ISSUE IN RUSSIA (PART 2)
IMPROVING ANALYTICAL TOOLS FOR AUDITING REPORTS ON THE IMPLEMENTATION OF KEY INDICATORS OF THE DEVELOPMENT STRATEGY OF COMPANIES IN THE INFORMATION TECHNOLOGY SECTOR
INVENTORY ACCOUNTING AS A KEY AUDIT MATTER
ON THE DEVELOPMENT OF PROFESSIONAL AUDIT EDUCATION IN THE RUSSIAN FEDERATION
ANALYSIS OF THE RESULTS OF MONITORING THE COMPETENCE OF AUDITORS IN 2021
INCREASING THE PRESTIGE OF THE AUDIT PROFESSION IN THE CONTEXT OF HARMONIZATION OF NATIONAL AND INTERNATIONAL STANDARDS OF EDUCATION AND PROFESSIONAL ACTIVITY
TOWARD A COMPARISON OF THE THEORETICAL FOUNDATIONS OF AUDITING WITH THE THEORETICAL FOUNDATIONS OF BANKING
VERIFI CATION OF COMPLIANCE WITH LAWS AND REGULATIONS DURING THE AUDIT
CHECKING COMPLIANCE WITH LAWS AND REGULATORY LEGAL ACTS DURING THE AUDIT OF THE REORGANIZATION OF THE AUDITED ENTITIES, AS WELL AS THE AUDIT OF BANKING TRANSACTIONS AND OTHER TRANSACTIONS OF THE AUDITED ENTITY WITH CREDIT INSTITUTIONS
ENVIRONMENTAL ACTIVITIES CONTROL OF ECONOMIC ENTITIES
IDENTIFI CATION AND CLASSIFI CATION OF RISKS IN THE ACTIVITIES OF AUDIT FIRMS AS A BASIS OF METHODOLOGY FOR PRACTICAL APPLICATION OF THE RISK-BASED APPROACH TO EXTERNAL CONTROL
THE DEVELOPMENT OF FINANCIAL CONTROL IN RUSSIA IN THE SOVIET ERA
TRUST AS AN AUDIT PHILOSOPHY
STRATEGIC AUDIT OF COMMERCIAL ORGANIZATIONS
AUDIT OF STOCKS IN THE CONTEXT OF A PANDEMIC
ACCOUNTING RELIABILITY CONCEPT: AUDIT PRACTICES
ROLE AND FEATURES OF EXTERNAL AND INTERNAL AUDIT IN UNIVERSITIES
AUDIT PECULIARITIES OF FINANCIAL STATEMENTS OF PUBLIC JOINT-STOCK COMPANIES
«NEW» AUDIT AND «NEW» CRISIS
Auditor
MANDATORY AUDIT OF CLOSED JOINT STOCK COMPANIES
Volume, issue
1 № 4 Published
Authors
Kolesnikova Alla , Kyevorkova ZHanna
DOI
https://doi.org/10.12737/10917
Published
20.04.2015
Auditor
PROBLEMS OF RECORD AND AUDIT OF EXPORT TRANSACTIONS
Volume, issue
1 № 4 Published
Authors
Pogosyan G.
DOI
https://doi.org/10.12737/10918
Published
20.04.2015
Auditor
INTERCOMPANY AUDITING STANDARDS «THE STATEMENTS AND MANAGEMENT’S EXPLANATIONS»
Volume, issue
1 № 4 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/10919
Published
20.04.2015
Auditor
AUDIT OF FIXED ASSET ACQUISITION AT FOREIGN CORPORATIVE ENTERPRISES
Volume, issue
1 № 8 Published
Authors
Kucherov Aleksey
DOI
https://doi.org/10.12737/11323
Published
17.08.2015
Auditor
THE PROBLEMATIC ISSUES ON THE RELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK
Volume, issue
1 № 5 Published
Authors
Klinova E. A.
DOI
https://doi.org/10.12737/11346
Published
18.05.2015
Auditor
COMPANY STANDARD ОF AUDITOR ACTIVITY «DOCUMENTING ORDER»
Volume, issue
1 № 5 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/11347
Published
18.05.2015
Auditor
AUDIT IN FORMATION IN THE REPUBLIC OF TAJIKISTAN
Volume, issue
1 № 5 Published
Authors
Goibnazarov Kh.
DOI
https://doi.org/10.12737/11348
Published
18.05.2015
Auditor
COMPANY STANDARD ОF AUDITOR ACTIVITY «AUDIT EVIDENCE»
Volume, issue
1 № 6 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/11615
Published
18.06.2015
Auditor
AUDIT RISK ASSESSMENT MODEL TAKING INTO ACCOUNT FACTORS OF ACTION, EVENT AND RESTRICTION
Volume, issue
1 № 6 Published
Authors
Itygilova E.
DOI
https://doi.org/10.12737/11616
Published
18.06.2015
Auditor
PROSPECTS OF SELF-REGULATION AND REFINEMENT OF RUSSIAN AUDITING
Volume, issue
1 № 6 Published
Authors
Popova O. , Arabyan Knarik
DOI
https://doi.org/10.12737/11617
Published
18.06.2015
Auditor
DOCUMENTING THE PROCEDURES OF CLIENT RISK PROFILING AT THE STAGE OR PRELIMINARY AUDIT
Volume, issue
1 № 6 Published
Authors
Klinova E. A.
DOI
https://doi.org/10.12737/11618
Published
18.06.2015
Auditor
MATERIAL AND PRODUCTION STOCKS AUDIT AS A TOOL OF ANTI-CRISIS MANAGEMENT IN AGRO-INDUSTRIAL COMPLEX ORGANIZATIONS
Volume, issue
1 № 7 Published
Authors
Fazulyanova Zulfiya
DOI
https://doi.org/10.12737/12154
Published
17.07.2015
Auditor
ACCOUNTS AUDITING’S INSTITUTIONAL ESSENCE
Volume, issue
1 № 7 Published
Authors
Itygilova E.
DOI
https://doi.org/10.12737/12155
Published
17.07.2015
Auditor
REGULATION OF SOCIAL AND ECONOMIC PROCESSES AND SELF-REGULATING ORGANIZATION OF AUDITORS
Volume, issue
№ 6 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/12608
Published
17.06.2013
Auditor
OPINION IN THE AUDITOR’S REPORT
Volume, issue
№ 6 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/12609
Published
17.06.2013
Auditor
RUSSIAN SOCIAL AUDIT: VALUE AND FEATURES
Volume, issue
№ 13 Published
Authors
Kim Nikita , Boretskiy Yu.
DOI
https://doi.org/10.12737/12615
Published
25.01.2014
Auditor
AUDIT IS BOOKED: WHAT´S NEXT?
Volume, issue
№ 13 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/12617
Published
25.01.2014
Auditor
FEATURES OF AUDIT OF ELECTRONIC BUSINESS
Volume, issue
№ 7 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/12621
Published
17.07.2013
Auditor
ANALYTICAL PROCEDURES IN THE AUDIT SALES ORGANIZATION IN THE WHOLESALE
Volume, issue
№ 7 Published
Authors
Zheleznyakova E.
DOI
https://doi.org/10.12737/12623
Published
17.07.2013
Auditor
THE AUDIT MARKET IN 2012
Volume, issue
№ 8 Published
Authors
SHnyeydman Lyeonid , Ulyanova V.
DOI
https://doi.org/10.12737/12632
Published
17.08.2013
Auditor
THE STANDARDIZATION OF EXTERNAL QUALITY AUDIT IN RUSSIA
Volume, issue
№ 8 Published
Authors
Anokhova Elena
DOI
https://doi.org/10.12737/12634
Published
17.08.2013
Auditor
AUDIT OF BUSINESS AS THE STRATEGIC DIRECTION OF AUDIT ACTIVITY
Volume, issue
№ 14 Published
Authors
Bulyga R.
DOI
https://doi.org/10.12737/12635
Published
25.02.2014
Auditor
AUDIT METHODOLOGY OF INTELLECTUAL CAPITAL
Volume, issue
№ 8 Published
Authors
Bulyga R.
DOI
https://doi.org/10.12737/12637
Published
17.08.2013
Auditor
THE ROLE OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS IN THE FINANCIAL ACTIVITIES OF RUSSIAN COMPANIES
Volume, issue
№ 14 Published
Authors
Michudo G.
DOI
https://doi.org/10.12737/12638
Published
25.02.2014
Auditor
FORMING AND DEVELOPMENT OF THE AUDIT ACTIVITY IN RUSSIA
Volume, issue
№ 9 Published
Authors
Loseva N. , Prokhorov I.
DOI
https://doi.org/10.12737/12648
Published
17.09.2013
Auditor
FEATURES OF THE CONFIRMATION OF THE AUDITORS QUALIFICATIONS UNDER THE FEDERAL LAW «ON AUDIT ACTIVITY»
Volume, issue
№ 9 Published
Authors
Filippovskaya O.
DOI
https://doi.org/10.12737/12649
Published
17.09.2013
Auditor
THE INSTITUTIONAL CONTEXTS BUSINESS AND AUDIT RISKS
Volume, issue
№ 9 Published
Authors
Chekavinskaya G.
DOI
https://doi.org/10.12737/12651
Published
17.09.2013
Auditor
DISCUSSION QUESTIONS ABOUT THE NATURE OF MANAGEMENT AUDIT IN MODERN TERMS OF MANAGEMENT
Volume, issue
№ 15 Published
Authors
Rabenko I.
DOI
https://doi.org/10.12737/12654
Published
25.03.2014
Auditor
AUDIT OF INTANGIBLE ASSETS
Volume, issue
№ 15 Published
Authors
Ovchinnikova O.
DOI
https://doi.org/10.12737/12655
Published
25.03.2014
Auditor
FORMATION AND DEVELOPMENT OF STRATEGIC AUDIT
Volume, issue
№ 16 Published
Authors
Bulyga R.
DOI
https://doi.org/10.12737/12666
Published
25.04.2014
Auditor
WHAT INFORMATION IS NEEDED ABOUT THE AUDIT ORGANIZATIONS
Volume, issue
№ 16 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/12667
Published
25.04.2014
Auditor
STRUCTURE AND SPECIFICATION OF PROPERTY RIGHTS IN THE AUDIT OF THE RUSSIAN FEDERATION
Volume, issue
№ 16 Published
Authors
Chekavinskaya G.
DOI
https://doi.org/10.12737/12668
Published
25.04.2014
Auditor
AUDIT AS AN INDEPENDENT FORM OF FINANCIAL CONTROL: MISSION AND EXPECTATIONS OF THE USERS
Volume, issue
№ 10 Published
Authors
Arabyan Knarik , Davydova I.
DOI
https://doi.org/10.12737/12682
Published
17.10.2013
Auditor
PROBLEMS OF PROPERTY RIGHTS SPECIFICATION IN THE AUDIT ACTIVITIES IN THE RUSSIAN FEDERATION
Volume, issue
№ 17 Published
Authors
Chekavinskaya G.
DOI
https://doi.org/10.12737/12683
Published
25.05.2014
Auditor
FEATURES OF STATISTICAL AND NON-STATISTICAL OF SAMPLING PROCEDURES DURING THE AUDIT
Volume, issue
№ 17 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/12685
Published
25.05.2014
Auditor
AUDIT REPORT ON THE FINANCIAL (ACCOUNTING) STATEMENTS
Volume, issue
№ 17 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/12687
Published
25.05.2014
Auditor
QUALIFYING EXAM AS A TOOL OF IMPROVING THE QUALITY OF AUDIT
Volume, issue
№ 17 Published
Authors
Guttsayt E. , Sharapova A.
DOI
https://doi.org/10.12737/12691
Published
25.05.2014
Auditor
UNIFICATION OF THE DESIGN AND OPERATION OF THE INTERNAL QUALITY CONTROL OF MEDIUM AND SMALL AUDIT FIRMS
Volume, issue
№ 17 Published
Authors
Gaydarov K.
DOI
https://doi.org/10.12737/12694
Published
25.05.2014
Auditor
INDEPENDENT FINANCIAL CONTROL: FROM CRISIS TO A NEW STAGE
Volume, issue
№ 11 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/12697
Published
17.11.2013
Auditor
TIGHTENING THE RULES OF EXTERNAL CONTROL AS THE MAIN VECTOR OF REFORMING AUDIT INSTITUTION IN THE POST-CRISIS PERIOD
Volume, issue
№ 11 Published
Authors
Bulyga R.
DOI
https://doi.org/10.12737/12698
Published
17.11.2013
Auditor
DEFINITION OF OBJECTS TO BE SCANNED AS PART OF A RISK- ORIENTED APPROACH TO AUDIT
Volume, issue
№ 17 Published
Authors
Yudintseva L.
DOI
https://doi.org/10.12737/12706
Published
25.05.2014
Auditor
STR-ORIENTED AUDIT MODEL IN THE SYSTEM OF FINANCIAL CONTROL
Volume, issue
№ 17 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/12709
Published
25.05.2014
Auditor
OVERSIGHT FOR AUDITORS AND AUDIT FIRMS IN THE EUROPEAN UNION
Volume, issue
№ 12 Published
Authors
Basov D.
DOI
https://doi.org/10.12737/12715
Published
17.12.2013
Auditor
ANALYTICAL PROCEDURES TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD
Volume, issue
№ 12 Published
Authors
Amzelt A.
DOI
https://doi.org/10.12737/12716
Published
17.12.2013
Auditor
AUDIT AS THE BUSINESS PROFESSIONAL SERVICE IN THE QUALITY CONTEXT
Volume, issue
№ 19 Published
Authors
Bychkova Svetlana , Itygilova E.
DOI
https://doi.org/10.12737/12729
Published
23.07.2014
Auditor
CONCEPT OF THE «THREE PRINCIPLES OF AUDITING» LAW AS THE THEORETIC BASIS OF AUDIT IN THE BROADEST SENSE
Volume, issue
№ 19 Published
Authors
Shurchkova I.
DOI
https://doi.org/10.12737/12730
Published
23.07.2014
Auditor
COMPARATIVE ANALYSIS OF FEDERAL AUDITING STANDARDS ACTIVITIES AND ISA. QUALITY CONTROL OF AUDIT FIRMS
Volume, issue
№ 18 Published
Authors
Gaydarov K.
DOI
https://doi.org/10.12737/12736
Published
25.06.2014
Auditor
ON THE COMPETITIVE SELECTION OF THE AUDITOR
Volume, issue
№ 18 Published
Authors
Nikiforov S.
DOI
https://doi.org/10.12737/12737
Published
25.06.2014
Auditor
PRACTICE OVERSIGHT ACTIVITIES FOR SELF-REGULATING ORGANIZATIONS OF AUDITORS
Volume, issue
№ 18 Published
Authors
Turishcheva Tatyana Borisovna
DOI
https://doi.org/10.12737/12739
Published
25.06.2014
Auditor
QUALITY IN THE AUDIT
Volume, issue
№ 20 Published
Authors
Itygilova E. , Bychkova Svetlana
DOI
https://doi.org/10.12737/12749
Published
25.08.2014
Auditor
ABOUT THE ANALYTICAL PROCEDURES CONCEPT IN AUDIT
Volume, issue
№ 20 Published
Authors
Sheshukova T. , Beresneva A.
DOI
https://doi.org/10.12737/12751
Published
25.08.2014
Auditor
COMPARATIVE ANALYSIS OF THE FEDERAL AUDITING STANDARDS AND ISA. GENERAL PRINCIPLES FOR AUDITING
Volume, issue
№ 20 Published
Authors
Gaydarov K.
DOI
https://doi.org/10.12737/12752
Published
25.08.2014
Auditor
FEATURES OF DEVELOPMENT OF THE MARKET FOR AUDIT SERVICES IN RUSSIA
Volume, issue
№ 20 Published
Authors
Anokhova Elena , Paramonov A.
DOI
https://doi.org/10.12737/12753
Published
25.08.2014
Auditor
ADDITIONAL TASKS IN THE FINANCIAL AUDIT
Volume, issue
4 № 3 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/12758
Published
04.04.2018
Auditor
THE ROLE OF PROFESSIONAL JUDGMENT IN INTERNATIONAL STANDARDS ON AUDITING
Volume, issue
1 № 3 Published
Authors
Pozharitskaya I. M.
DOI
https://doi.org/10.12737/12760
Published
25.03.2015
Auditor
INTERNAL STANDARDS OF AUDIT ACTIVITY «THE CONTRACT FOR THE PROVISION OF AUDIT SERVICES
Volume, issue
1 № 3 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/12761
Published
25.03.2015
Auditor
QUALITY IN THE AUDIT
Volume, issue
№ 21 Published
Authors
Bychkova Svetlana , Itygilova E.
DOI
https://doi.org/10.12737/12767
Published
25.09.2014
Auditor
THE AUDIT MARKET IN RUSSIA: STATUS, PROBLEMS, MANAGEMENT
Volume, issue
№ 21 Published
Authors
Filobokova L.
DOI
https://doi.org/10.12737/12782
Published
25.09.2014
Auditor
ON METHODOLOGY OF THE AUDITOR’S RISK ASSESSMENT
Volume, issue
№ 21 Published
Authors
Massarygina V.
DOI
https://doi.org/10.12737/12783
Published
25.09.2014
Auditor
FEATURES OF AUDIT OF DISCLOSURE INFORMATION ABOUT MARKET RISKS ACTIVITIES OF THE ORGANIZATION
Volume, issue
№ 21 Published
Authors
Kochinev Yuriy , Chernenko D.
DOI
https://doi.org/10.12737/12784
Published
25.09.2014
Auditor
OBJECTIVES OF FINANCIAL REPORTING AND AUDITING: METHODOLOGICAL PROBLEMS CRITERIA AND JUSTIFY THE CLASSIFICATION MISSTATEMENT OF THE FINANCIAL STATEMENTS
Volume, issue
1 № 1 Published
Authors
Bychkova Svetlana , Itygilova E.
DOI
https://doi.org/10.12737/12785
Published
25.02.2015
Auditor
POTENTIAL OPERATIONAL AUDIT BUSINESS SYSTEMS
Volume, issue
1 № 1 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/12786
Published
25.02.2015
Auditor
INTERNAL STANDARDS AUDITOR ACTIVITY «CORPORATE ETHICS AND INDEPENDENCE OF THE AUDITORS»
Volume, issue
1 № 1 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/12787
Published
25.02.2015
Auditor
IDENTIFICATION OF THE FACTS AND THE EVIDENCE OBTAINED UNSCRUPULOUS ENTITY
Volume, issue
1 № 1 Published
Authors
Kochinev Yuriy , Vinogradova O.
DOI
https://doi.org/10.12737/12788
Published
25.02.2015
Auditor
METHOD ACTIVATION END DATE IN THE PAST. DIRECTION:RE
Volume, issue
1 № 8 Published
Authors
Lyubchenko A.
DOI
https://doi.org/10.12737/12793
Published
17.08.2015
Auditor
STRATEGIC AUDIT OF INFORMATION SYSTEMS
Volume, issue
№ 23 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/12813
Published
25.11.2014
Auditor
INTERNAL STANDARDS OF AUDIT ACTIVITY «THE CONCEPT OF THE ACTIVITIES OF AUDITING ORGANIZATION AND THE GOAL OF DEVELOPING INTERNAL STANDARDS»
Volume, issue
№ 23 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/12814
Published
25.11.2014
Auditor
INSTITUTIONAL ASPECTS OF PUBLIC FINANCIAL CONTROL IN RUSSIA
Volume, issue
№ 23 Published
Authors
Turishcheva Tatyana Borisovna
DOI
https://doi.org/10.12737/12818
Published
25.11.2014
Auditor
THE DYNAMICS OF THE MARKET OF AUDIT SERVICES IN THE YEARS 2004–2013
Volume, issue
№ 22 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/12819
Published
25.10.2014
Auditor
ON THE EVOLUTION OF THE CONCEPTS AND PRINCIPLES OF AUDIT IN THE CONTEXT OF THE OF SOCIAL RELATIONS DEVELOPMENT
Volume, issue
№ 23 Published
Authors
Sannikov A. , Sannikova M.
DOI
https://doi.org/10.12737/12820
Published
25.11.2014
Auditor
COMPARISON OF FEDERAL AUDITING STANDARDS AND ISA. AUDIT EVIDENCE
Volume, issue
№ 23 Published
Authors
Gaydarov K.
DOI
https://doi.org/10.12737/12821
Published
25.11.2014
Auditor
THE ACTUAL RATES OF AUDIT FIRMS AND AUDIT SUBSTANTIATION PRICES
Volume, issue
№ 22 Published
Authors
Uvarenkov D.
DOI
https://doi.org/10.12737/12822
Published
25.10.2014
Auditor
COMPETITION IN THE RUSSIAN MARKET OF AUDIT AND CONSULTING
Volume, issue
№ 22 Published
Authors
Motokhin A. , Smaragdov I.
DOI
https://doi.org/10.12737/12823
Published
25.10.2014
Auditor
SCIENTIFIC BASIS FOR THE DEVELOPMENT OF INTRAFIRM AUDITING STANDARDS
Volume, issue
№ 22 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/12824
Published
25.10.2014
Auditor
METHODOLOGICAL AND CONCEPTUAL FOUNDATIONS OF STANDARDIZATION AUDIT ACTIVITIESIN RUSSIA
Volume, issue
№ 24 Published
Authors
Drachena I. , Suglobov Aleksandr , Muzalev Sergey
DOI
https://doi.org/10.12737/12839
Published
25.12.2014
Auditor
AUDIT OF YESTERDAY, TODAY AND TOMORROW
Volume, issue
№ 24 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/12840
Published
25.12.2014
Auditor
APPLICATION OF THE METHODS IN CONDUCTING THE AUDIT CUSTOMS INSPECTIONS
Volume, issue
№ 24 Published
Authors
Glazkova G.
DOI
https://doi.org/10.12737/12841
Published
25.12.2014
Auditor
QUANTITATIVE METHODS OF QUALITY CONTROL AUDIT
Volume, issue
№ 24 Published
Authors
Gaydarov K. , Vakhrameeva O.
DOI
https://doi.org/10.12737/12842
Published
25.12.2014
Auditor
RISK IN AUDIT, ITS REASONS AND INEVITABILITY
Volume, issue
№ 24 Published
Authors
Klinova E. A.
DOI
https://doi.org/10.12737/12843
Published
25.12.2014
Auditor
FEATURES OF AUDIT OF INFORMATION SECURITY OF BUSINESS-SYSTEMS
Volume, issue
1 № 9 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/13227
Published
17.09.2015
Auditor
QUESTIONS OF QUALITY CONTROL IN AUDIT ACTIVITY
Volume, issue
1 № 9 Published
Authors
Massarygina V.
DOI
https://doi.org/10.12737/13228
Published
17.09.2015
Auditor
SMOOTHING TIME SERIES OF INDICATORS OF AUDIT SERVICES MARKET
Volume, issue
1 № 10 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/14184
Published
17.10.2015
Auditor
TASKS AND FUNCTIONS OF AUDIT OF MATERIALS AND SUPPLIES INVENTORIES IN AGRICULTURAL ORGANIZATIONS
Volume, issue
1 № 10 Published
Authors
Fazulyanova Zulfiya
DOI
https://doi.org/10.12737/14185
Published
17.10.2015
Auditor
FOREIGN OFFICIALS BRIBERY CONTROL: LEGAL GROUND, MAIN TERMS, STATE POLICY
Volume, issue
1 № 10 Published
Authors
Dontsova Lyudmila Vasil'evna , Artemenko I.
DOI
https://doi.org/10.12737/14186
Published
17.10.2015
Auditor
INNOVATIVE PROCESSES AUDIT IN AGRICULTURAL COMPLEX
Volume, issue
1 № 11 Published
Authors
Vetrova I. F. , Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/15941
Published
17.11.2015
Auditor
INTRODUCTION OF INTERNATIONAL AUDITING STANDARDS IN RUSSIA
Volume, issue
1 № 12 Published
Authors
Turishcheva Tatyana Borisovna
DOI
https://doi.org/10.12737/16748
Published
12.12.2015
Auditor
ENVIRONMENTAL AUDIT AS A TOOL FOR PUBLIC ENVIRONMENTAL CONTROL
Volume, issue
1 № 12 Published
Authors
Chkhutiashvili Lela
DOI
https://doi.org/10.12737/16749
Published
12.12.2015
Auditor
DETECTING BRIBES TO FOREIGN AUTHORITIES DURING AUDIT AND RELATED SERVICES
Volume, issue
1 № 12 Published
Authors
Dontsova Lyudmila Vasil'evna , Artemenko I.
DOI
https://doi.org/10.12737/16750
Published
12.12.2015
Auditor
CHARACTERISTICS OF AUDIT OF ACCUMULATION AND UTILISATION OF DOUBTFUL DEBTS PROVISION
Volume, issue
1 № 12 Published
Authors
Kalacheva Olga Nikolaevna
DOI
https://doi.org/10.12737/16751
Published
12.12.2015
Auditor
QUESTIONS OF EXTERNAL QUALITY CONTROL IN THE AUDIT ACTIVITIES
Volume, issue
2 № 1 Published
Authors
Massarygina V.
DOI
https://doi.org/10.12737/17576
Published
11.01.2016
Auditor
ENVIRONMENTAL AUDIT: PROBLEMS AND SOLUTIONS
Volume, issue
2 № 1 Published
Authors
Chkhutiashvili Lela
DOI
https://doi.org/10.12737/17577
Published
11.01.2016
Auditor
AUDIT OF INCOME FOR COMMERCIAL BORROWING USE IN REALIZATION OF GOODS
Volume, issue
2 № 1 Published
Authors
Kyshtymova Yevgyeniya , Lytnyeva Natalya
DOI
https://doi.org/10.12737/17578
Published
11.01.2016
Auditor
PROSPECTS FOR STANDARDIZATION OF AUDIT IN THE RUSSIAN FEDERATION
Volume, issue
2 № 2 Published
Authors
Kochinev Yuriy , Ashraf Alio
DOI
https://doi.org/10.12737/17947
Published
11.02.2016
Auditor
PROFESSIONAL STANDARD «AUDITOR»: LABOR FUNCTIONS AS THE BASIS OF THE AUDIT ORGANIZATION STRUCTURE
Volume, issue
2 № 2 Published
Authors
Semenov M.
DOI
https://doi.org/10.12737/17948
Published
11.02.2016
Auditor
BUSINESS AUDIT (REVIEW) IN CONSTRUCTION ACTIVITIES: CHALLENGES AND SOLUTIONS
Volume, issue
2 № 2 Published
Authors
Bezhan M. , Moskaleva V.
DOI
https://doi.org/10.12737/17949
Published
11.02.2016
Auditor
METHODOLOGICAL APPROACHES TO THE CLASSIFICATION OF TAX AUDIT AND STRUCTURING OF ITS OBJECTS
Volume, issue
2 № 3 Published
Authors
Kireeva Viktoriya
DOI
https://doi.org/10.12737/17973
Published
11.03.2016
Auditor
PROFESSIONAL DEVELOPMENT OF SPECIALISTS IN THE FIELD OF AUDIT AND CONSULTING
Volume, issue
2 № 6 Published
Authors
Glazkova G. , Dvoretskaya V.
DOI
https://doi.org/10.12737/20314
Published
27.06.2016
Auditor
STANDARDIZATION OF AUDIT OF ENTITIES OF PUBLIC SECTOR OF ECONOMY (PART 1)
Volume, issue
2 № 8 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/21057
Published
25.08.2016
Auditor
AN ASSESSMENT OF THE MATERIALITY THRESHOLD
Volume, issue
2 № 8 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/21058
Published
25.08.2016
Auditor
STANDARDIZATION OF AUDIT OF ENTITIES OF PUBLIC SECTOR OF ECONOMY
Volume, issue
2 № 9 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/21467
Published
25.09.2016
Auditor
TAX AUDIT PROBLEMS IN RUSSIA
Volume, issue
2 № 11 Published
Authors
Denisenko G. , Fedorenko Ilya , Zolotaryeva Galina
DOI
https://doi.org/10.12737/22833
Published
25.11.2016
Auditor
CONCEPT OF AUDITOR ACTIVITY DEVELOPMENT IN RUSSIA
Volume, issue
2 № 12 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/23596
Published
25.12.2016
Auditor
METHOD OF AUDITING OF BUSINESS
Volume, issue
3 № 1 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/24330
Published
25.01.2017
Auditor
ENVIRONMENTAL ACCOUNTING AND AUDIT IN MARKET CONDITIONS
Volume, issue
3 № 1 Published
Authors
Chkhutiashvili Lela
DOI
https://doi.org/10.12737/24331
Published
25.01.2017
Auditor
FEATURES OF PERFORMANCE AUDIT: RECOGNITION AND PERFORMING PROBLEMS
Volume, issue
3 № 1 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/24332
Published
25.01.2017
Auditor
INTERNATIONAL AUDITING STANDARDS AND ESTIMATION OF AUDITING SERVICES QUALITY
Volume, issue
3 № 1 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/24333
Published
25.01.2017
Auditor
THE NEW FORM NO. 2-AUDIT: WHAT IS GOOD, WHAT IS BAD
Volume, issue
3 № 2 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/24733
Published
21.02.2017
Auditor
ON THE NEED FOR ANALYTICAL SUPPORT OF AUDITING
Volume, issue
3 № 2 Published
Authors
Plotnikov V. , Vozhzhova E.
DOI
https://doi.org/10.12737/24734
Published
21.02.2017
Auditor
NORMATIVE SUPPORT OF AUDITING PROCEDURES UNDER THE TERMS OF APPLICATION OF INTERNATIONAL AUDITING STANDARDS
Volume, issue
3 № 6 Published
Authors
Drobyshevskaya Evgeniya Igorevna , Surnina K.
DOI
https://doi.org/10.12737/article_59423533bf7fd4.35263325
Published
04.07.2017
Auditor
FEATURES OF FRAUD AUDIT IDENTIFICATION AND PERFORMANCE
Volume, issue
3 № 6 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/article_59423bd4466de7.01502935
Published
04.07.2017
Auditor
TRANSITION TO ISA: CHANGES IN AUDIT DOCUMENTATION PRACTICE
Volume, issue
3 № 8 Published
Authors
Ustinova Yana Igorevna
DOI
https://doi.org/10.12737/article_599bf5349770b0.86929014
Published
28.08.2017
Auditor
STR-ORIENTED THEORY OF AUDIT
Volume, issue
3 № 8 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/article_599bf5aaa633e2.79512034
Published
28.08.2017
Auditor
DOCUMENTING THE ASSESSMENT OF THE RISKS OF MATERIAL MISSTATEMENT
Volume, issue
3 № 12 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/article_5a323bde4f3fd7.27819593
Published
26.12.2017
Auditor
INTRODUCTION OF SELF-REGULATION IN LAND USE
Volume, issue
3 № 12 Published
Authors
Borisov V.
DOI
https://doi.org/10.12737/article_5a323c0d2ddd74.08890869
Published
26.12.2017
Auditor
CONTROL AS MECHANISM FOR IMPROVING CUSTOMS ADMINISTRATION
Volume, issue
3 № 12 Published
Authors
Glazkova G.
DOI
https://doi.org/10.12737/article_5a323c18037086.48491523
Published
26.12.2017
Auditor
INTRAFIRM PROCEDURES THE ACCEPTANCE OF THE CLIENT AT THE PREPARATORY STAGE OF THE AUDIT
Volume, issue
4 № 1 Published
Authors
Yudintseva L.
DOI
https://doi.org/10.12737/article_5a671200d68878.21855560
Published
01.02.2018
Auditor
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
Volume, issue
4 № 1 Published
Authors
Prodanova N. A. , Zatsarinnaya E. I. , Korshunova L. N. , Gendon A.
DOI
https://doi.org/10.12737/article_5a6714d3113908.00356145
Published
01.02.2018
Auditor
FORMATION OF OVERALL AUDIT STRATEGY
Volume, issue
5 № 1 Published
Authors
Klinova E. A. , Sungatullina R. N.
DOI
https://doi.org/10.12737/article_5c4194dc759be9.63386648
Published
31.01.2019
Auditor
THE PROBLEM OF DETERMINING THE CRITERIA FOR EVALUATING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE FRAMEWORK OF PERFORMANCE AUDIT
Volume, issue
6 № 8 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/1998-0701-2020-10-19
Published
07.09.2020
Auditor
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
Volume, issue
6 № 8 Published
Authors
Kazakova Nataliya , Brovkina N. D.
DOI
https://doi.org/10.12737/1998-0701-2020-20-24
Published
07.09.2020
Auditor
THE MARKET FOR AUDIT SERVICES: YEAR 2019
Volume, issue
6 № 8 Published
Authors
Guttsayt E. , Mar'yasin Anton Markovich
DOI
https://doi.org/10.12737/1998-0701-2020-25-34
Published
07.09.2020
Auditor
ON THE METHODOLOGICAL IMPROVEMENT OF AUDIT MARKET STATISTICS
Volume, issue
6 № 9 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2020-10-19
Published
24.09.2020
Auditor
ANALYSIS OF THE COMPANYS BUSINESS STRATEGY AS A METHOD OF STRATEGIC AUDIT (ON THE EXAMPLE OF THE INFORMATION TECHNOLOGY SECTOR)3�
Volume, issue
6 № 9 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2020-20-29
Published
24.09.2020
Auditor
TOPICAL ISSUES OF DEVELOPMENT OF AUDIT ACTIVITY IN RUSSIA
Volume, issue
6 № 9 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/1998-0701-2020-30-34
Published
24.09.2020
Auditor
AUDIT OF SUSTAINABLE DEVELOPMENT OF ELECTRONIC INDUSTRY ORGANIZATIONS
Volume, issue
9 № 4 Published
Authors
Kazakova Nataliya , Permitina Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2023-9-4-9-17
Published
25.04.2023
Auditor
ANALYSIS OF RISK FACTORS FOR THE DEVELOPMENT OF THE RUSSIAN IT SEGMENT IN THE FIELD OF ITSM SOLUTIONS UNDER SANCTIONS
Volume, issue
9 № 7 Published
Authors
Kazakova Nataliya , Kim Nikita
DOI
https://doi.org/10.12737/1998-0701-2023-9-7-11-17
Published
26.07.2023
Auditor
IDENTIFICATION OF RISKS OF MATERIAL MISSTATEMENT: INFORMATION IN THE AUDIT FILE
Volume, issue
9 № 7 Published
Authors
Yudintseva L.
DOI
https://doi.org/10.12737/1998-0701-2023-9-7-18-24
Published
26.07.2023
Auditor
CONCEPT OF ESG-AUDIT OF ORGANIZATIONS IN THE PUBLIC AND CORPORATE SECTOR
Volume, issue
9 № 7 Published
Authors
Bulyga R. , Safonova Irina
DOI
https://doi.org/10.12737/1998-0701-2023-9-7-25-36
Published
26.07.2023
Auditor
PERSONNEL MANAGEMENT AUDIT IN HOUSING AND COMMUNAL SERVICES COMPANY
Volume, issue
9 № 10 Published
Authors
Zykova T. B. , Kupriyanova T.
DOI
https://doi.org/10.12737/1998-0701-2023-9-10-23-31
Published
25.10.2023
Auditor
ACCOUNTING AUDIT QUALITY MANAGEMENT IN ACCORDANCE WITH REQUIREMENTS OF ISA
Volume, issue
9 № 10 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/1998-0701-2023-9-10-32-39
Published
25.10.2023
Auditor
PRINCIPLES AND METHODS OF AUDITING AS ELEMENTS OF AUDIT THEORY
Volume, issue
9 № 12 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/1998-0701-2024-9-12-10-14
Published
29.12.2023
Auditor
MODIFICATION OF THE SECOND POSTULATE OF AUDITING FORMULATED BY R. MAUTZ, H.SHARAF
Volume, issue
10 № 2 Published
Authors
Popova Anastasiya
DOI
https://doi.org/10.12737/1998-0701-2024-10-2-3-8
Published
27.02.2024
Auditor
FEATURES OF THE AUDIT OF THE STATEMENTS OF THE AUTHORIZED ECONOMIC OPERATOR
Volume, issue
10 № 1 Published
Authors
Glazkova G.
DOI
https://doi.org/10.12737/1998-0701-2024-10-1-10-16
Published
25.01.2024
Auditor
ON PARTNERSHIP IN THE TRAINING OF AUDIT PERSONNEL AND TRENDS IN PROFESSIONAL DEVELOPMENT DURING THE PERIOD OF EDUCATIONAL TRANSFORMATION
Volume, issue
10 № 1 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2024-10-1-17-23
Published
25.01.2024
Auditor
KEY AUDIT ISSUES IN AUDIT REPORTS ON THE ACCOUNTING (FINANCIAL) STATEMENTS OF PUBLIC JOINT STOCK COMPANIES FOR 2022
Volume, issue
10 № 1 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2024-10-1-24-36
Published
25.01.2024
Auditor
CLASSIFICATION AND SYSTEMATISATION OF FRAUD SCHEMES IDENTIFIED IN A FINANCIAL STATEMENT AUDIT
Volume, issue
10 № 6 Published
Authors
Sushkov Viktor
DOI
https://doi.org/10.12737/1998-0701-2024-10-6-10-20
Published
28.06.2024
Auditor
CHARACTERISTICS OF THE MARKET FOR AUDIT AND CONSULTING SERVICES
Volume, issue
10 № 5 Published
Authors
Arabyan Knarik , Stadnik S.
DOI
https://doi.org/10.12737/1998-0701-2024-10-5-10-16
Published
27.05.2024
Auditor
STRATEGIC VECTOR FOR THE DEVELOPMENT OF AUDIT EDUCATION AND QUALIFICATION CERTIFICATION OF AUDIT PERSONNEL IN THE RUSSIAN FEDERATION
Volume, issue
10 № 7 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2024-10-7-12-19
Published
31.07.2024
Auditor
BACKGROUND AND PRINCIPLES OF CUSTOMS AUDIT IN THE REPUBLIC OF KAZAKHSTAN
Volume, issue
3 № 3 Published
Authors
Berezyuk V.
DOI
https://doi.org/10.12737/25164
Published
12.04.2017
Auditor
ECONOMIC ENTITIES WITH STATE SHARE PARTICIPATION: PECULIARITIES AND CHALLENGES IN THE IMPLEMENTATION OF PERFORMANCE AUDIT
Volume, issue
4 № 7 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/article_5b5045d0dcac48.09065109
Published
31.07.2018
Auditor
TAX AUDIT FEATURES
Volume, issue
3 № 4 Published
Authors
Erygina L. , Zolotareva G. , Denisenko G.
DOI
https://doi.org/10.12737/article_58f07004dae0e6.03859962
Published
28.04.2017
Auditor
DEVELOPMENT OF THE BASIC STAGES OF PERFORMANCE AUDIT OF THE INTERNAL CONTROL SYSTEM OF THE CLIENT
Volume, issue
3 № 5 Published
Authors
Yudintseva L.
DOI
https://doi.org/10.12737/article_5922ad662474e4.48738116
Published
31.05.2017
Auditor
COGNITIVE AUDIT: A NEW PARADIGM
Volume, issue
3 № 7 Published
Authors
Pozharitskaya I. M.
DOI
https://doi.org/10.12737/article_596c5f7c0bb9c3.59310355
Published
28.07.2017
Auditor
STATISTICS OF THE AUDIT MARKET AND ITS REGULATION
Volume, issue
3 № 10 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/article_59e5aa3e58f386.51910495
Published
02.11.2017
Auditor
AUDIT ORGANIZATIONAL FRAMEWORK OF PRODUCTION MANUFACTURE COSTS
Volume, issue
3 № 11 Published
Authors
Mamushkina Natalya , Sidorova N.
DOI
https://doi.org/10.12737/article_5a17be15a3c800.69976569
Published
07.12.2017
Auditor
AUDIT OF THE XXI CENTURY — A MYTH OR REALITY
Volume, issue
4 № 2 Published
Authors
Sitnov Alyeksyey Aleksandrovich
DOI
https://doi.org/10.12737/article_5a8d644a3b4702.36687324
Published
19.03.2018
Auditor
COMPETENCE MODEL OF THE QUALIFICATION EXAM FOR OBTAINING THE QUALIFICATION CERTIFICATE OF THE AUDITOR
Volume, issue
4 № 4 Published
Authors
Krasil'nikova I. , Kazakova Nataliya
DOI
https://doi.org/10.12737/article_5addb42f234f89.67974350
Published
14.05.2018
Auditor
THE PROBLEMS OF TRANSITION TO THE INTERNATIONAL STANDARDS ON AUDITING
Volume, issue
4 № 5 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/article_5b10f9c6a57c08.22207825
Published
13.06.2018
Auditor
AUDIT OF ECOLOGICAL PAYMENTS
Volume, issue
4 № 6 Published
Authors
Zolotareva G. , Denisenko G.
DOI
https://doi.org/10.12737/article_5b309c0a280b37.65010098
Published
03.07.2018
Auditor
THE PROBLEM OF EMBEDDING AUDIT WITHIN THE SYSTEM OF CORPORATE FINANCIAL CONTROL
Volume, issue
4 № 8 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/article_5b61644fa77533.40412620
Published
31.08.2018
Auditor
RATIONALE OF BENCHMARKS IN DETERMINING THE MATERIALITY FOR FINANCIAL STATEMENTS AS A WHOLE
Volume, issue
4 № 9 Published
Authors
Klinova E. A. , Sungatullina R. N.
DOI
https://doi.org/10.12737/article_5b9a244f535870.73220232
Published
10.10.2018
Auditor
AUDIT SERVICES AND REQUIREMENTS OF INTERNATIONAL STANDARDS OF AUDITING
Volume, issue
4 № 10 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/article_5bdabd4c5c0b28.55425503
Published
16.11.2018
Auditor
CONCEPTS OF DIFFERENT LEVELS IN AUDIT: PURPOSE, CONTENT, COMBINATION
Volume, issue
4 № 11 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/article_5bfcfca3438801.53549869
Published
03.12.2018
Auditor
BACKGROUND AND PROSPECTS FOR CHANGES IN THE QUALIFICATION CERTIFICATION OF AUDITORS IN THE RUSSIAN FEDERATION
Volume, issue
4 № 12 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/article_5c18eb64165975.29278851
Published
27.12.2018
Auditor
AUDIT AND MANAGEMENT ACCOUNTING OF GEOLOGICAL RISKS
Volume, issue
5 № 2 Published
Authors
Ibragimova A.
DOI
https://doi.org/10.12737/article_5c6cfcd1a6ef49.24537874
Published
04.03.2019
Auditor
THE EVOLUTION OF PARADIGMS IN AUDIT
Volume, issue
5 № 3 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/article_5c88ec268fc165.37992080
Published
01.04.2019
Auditor
FEATURES OF AUDIT IN NON-COMMERCIAL ORGANIZATIONS
Volume, issue
5 № 4 Published
Authors
Skachko G.
DOI
https://doi.org/10.12737/article_5cb5a4ad09b943.46317711
Published
13.05.2019
Auditor
PROCEDURES FOR THE IMPLEMENTATION OF TAX AUDIT IN KAZAKHSTAN
Volume, issue
5 № 5 Published
Authors
Berezyuk V. , Bek A.
DOI
https://doi.org/10.12737/article_5cde6692b3d068.84016444
Published
05.06.2019
Auditor
FEATURES OF CONTROL, SUPERVISION AND AUDIT OF ENVIRONMENTAL SAFETY MEASURES
Volume, issue
5 № 6 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/article_5d08b019be2388.47582569
Published
03.07.2019
Auditor
ASSESSMENT OF INHERENT RISK IN THE IMPLEMENTATION OF CERTAIN TYPES OF AUDIT ACTIVITY
Volume, issue
5 № 7 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/article_5d396ab3b6d463.18672918
Published
07.08.2019
Auditor
DIGITALIZATION OF INFORMATION PROCESSES OF AUDITING
Volume, issue
5 № 10 Published
Authors
Yakimova Vilena
DOI
https://doi.org/10.12737/article_5dae9e5c552765.48114874
Published
07.11.2019
Auditor
AUDITOR EDUCATION TRENDS IN THE DIGITAL ECONOMY
Volume, issue
5 № 9 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/article_5d8892a830d6e5.49960497
Published
11.10.2019
Auditor
FEATURES OF THE AUDIT OF THE ORGANIZATION RECEIVING STATE ASSISTANCE IN TERMS OF TRANSITION TO A NEW ACCOUNTING PROCEDURE
Volume, issue
5 № 11 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/article_5dcbe92f260d71.56122591
Published
02.12.2019
Auditor
FEATURES OF PUBLIC ACCOUNTANT TASK BY ESTIMATION OF ECONOMIC STRENGTH OF BUSINESS SECURITY
Volume, issue
5 № 12 Published
Authors
Dymova I. A.
DOI
https://doi.org/10.12737/1998-0701-2019-16-21
Published
30.12.2019
Auditor
ON INTRODUCTION OF THE AUDIT REPORT WITH THE ELECTRONIC SIGNATURE
Volume, issue
6 № 1 Published
Authors
Guttsayt E. , Mar'yasin Anton Markovich
DOI
https://doi.org/10.12737/1998-0701-2020-10-18
Published
04.02.2020
Auditor
THE RELATIONSHIP OF FALSIFI CATION OF FINANCIAL STATEMENTS AND HOSTILE BEHAVIOR OF COMPANY MANAGERS
Volume, issue
6 № 3 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2020-11-18
Published
14.04.2020
Auditor
FEATURES OF FINANCIAL AUDIT OF THE REVALUATION OF FIXED ASSETS TREATMENT IN THE FINANCIAL STATEMENTS
Volume, issue
6 № 4 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2020-10-23
Published
15.05.2020
Auditor
ORGANIZATION OF ANALYTICAL SUPPORT FOR COST MANAGEMENT DURING THE AUDIT OF BUSINESS CONTINUITY
Volume, issue
6 № 6 Published
Authors
Vekshina A. A.
DOI
https://doi.org/10.12737/1998-0701-2020-10-16
Published
03.07.2020
Auditor
SOME ISSUES OF THE AUDIT OF SECURITIES TRANSACTIONS
Volume, issue
6 № 7 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/1998-0701-2020-3-16
Published
07.08.2020
Auditor
PREPARATION FOR PLANNING AND CONDUCTING THE AUDIT: METHODICAL ASPECT
Volume, issue
6 № 10 Published
Authors
Zolotareva G. , Fedorenko Ilya , Denisenko G.
DOI
https://doi.org/10.12737/1998-0701-2020-3-10
Published
30.10.2020
Auditor
INVENTORIES AUDIT: PREPARATION FOR PLANNING AND CONDUCTING
Volume, issue
6 № 11 Published
Authors
Zolotareva G. , Fedorenko Ilya , Denisenko G.
DOI
https://doi.org/10.12737/1998-0701-2020-11-17
Published
30.11.2020
Auditor
AUDIT OF MATERIAL AND PRODUCTION STOCKS: MAIN STAGE OF CHECK
Volume, issue
6 № 12 Published
Authors
Zolotareva G. , Denisenko G. , Erygina L.
DOI
https://doi.org/10.12737/1998-0701-2020-10-17
Published
31.12.2020
Auditor
ON STATISTICS AND ANALYSIS OF THE ACTIVITIES OF INDIVIDUAL AUDITORS
Volume, issue
7 № 1 Published
Authors
Guttsayt E. , Mar'yasin Anton Markovich
DOI
https://doi.org/10.12737/1998-0701-2021-11-18
Published
08.02.2021
Auditor
FEATURES OF THE AUDIT OF ACCOUNTING STATEMENTS OF ORGANIZATIONS FOR 2020 IN THE CONTEXT OF THE SPREAD OF CORONAVIRUS INFECTION
Volume, issue
7 № 2 Published
Authors
Dmitrieva I. , Kharakoz Yu.
DOI
https://doi.org/10.12737/1998-0701-2021-7-2-9-12
Published
05.03.2021
Auditor
PROSPECTS FOR IMPLEMENTING BIG DATA ANALYTICS INTO THE AUDITING PROFESSION
Volume, issue
7 № 3 Published
Authors
Kazakova Nataliya , Mel'nik Margarita , Dudorova E. V.
DOI
https://doi.org/10.12737/1998-0701-2021-7-3-40-47
Published
08.04.2021
Auditor
THE MAIN DIRECTIONS OF THE STATE POLICY OF REFORMING THE AUDIT ACTIVITY IN RUSSIA
Volume, issue
7 № 4 Published
Authors
Dmitrieva I. , Kharakoz Yu.
DOI
https://doi.org/10.12737/1998-0701-2021-7-4-10-14
Published
20.05.2021
Auditor
RESOURCE SUPPORT OF AUDIT SERVICES QUALITY
Volume, issue
7 № 5 Published
Authors
Goltyhova Yuliya Sergeevna
DOI
https://doi.org/10.12737/1998-0701-2021-7-5-10-14
Published
15.06.2021
Auditor
METHODOLOGY FOR AUDITING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE CONTEXT OF THE " NEW " CAA 104
Volume, issue
7 № 6 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/1998-0701-2021-7-6-3-14
Published
27.07.2021
Auditor
COMPLIANCE WITH THE PRINCIPLE OF INDEPENDENCE AT THE FINAL STAGE OF THE AUDIT
Volume, issue
7 № 7 Published
Authors
Dvoretskaya V.
DOI
https://doi.org/10.12737/1998-0701-2021-7-7-3-7
Published
13.08.2021
Auditor
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
Volume, issue
7 № 8 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2021-7-8-24-28
Published
13.09.2021
Auditor
RECOMMENDATIONS FOR AUDITING INVENTORY OF CONSTRUCTION INDUSTRY ORGANIZATIONS
Volume, issue
7 № 9 Published
Authors
Zolotareva G. , Denisenko G.
DOI
https://doi.org/10.12737/1998-0701-2021-7-9-27-32
Published
14.10.2021
Auditor
IMPACT OF CRISES ON THE TRANSFORMATION OF AUDIT VALUE
Volume, issue
7 № 10 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/1998-0701-2021-7-10-10-13
Published
03.11.2021
Auditor
MODERN CONCEPT OF DEVELOPMENT OF AUDIT ACTIVITY IN RUSSIA
Volume, issue
7 № 11 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-11-3-10
Published
09.12.2021
Auditor
TO ASSESS THE ACTIVITIES OF SELF-REGULATORY ORGANIZATIONS OF AUDITORS
Volume, issue
7 № 12 Published
Authors
Guttsayt E. , Mar'yasin Anton Markovich
DOI
https://doi.org/10.12737/1998-0701-2021-7-12-10-19
Published
14.01.2022
Auditor
EMERGENCIES IN THE ACTIVITIES OF REPORTING ENTITIES AS KEY AUDIT MATTERS
Volume, issue
8 № 1 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2022-8-1-9-20
Published
04.02.2022
Auditor
AUDIT SERVICES MARKET: OLIGOPOLY IN DYNAMICS
Volume, issue
8 № 3 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2022-8-3-3-8
Published
21.04.2022
Auditor
INVESTMENTS IN SUBSIDIARIES AS A KEY AUDIT MATTER
Volume, issue
8 № 4 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2022-8-4-10-17
Published
11.05.2022
Auditor
BUSINESS CONTINUITY ASSESSMENT IN ACCORDANCE WITH INTERNATIONAL AUDITING STANDARDS AND NATIONAL STANDARDS OF THE RUSSIAN FEDERATION
Volume, issue
8 № 5 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/1998-0701-2022-8-5-10-20
Published
07.06.2022
Auditor
AUDIT OF BUSINESS: OVERVIEW OF CURRENT STANDARDS IN THE FOCUS OF ESG- REGULATION
Volume, issue
8 № 7 Published
Authors
Bulyga R. , Safonova Irina
DOI
https://doi.org/10.12737/1998-0701-2022-8-7-23-31
Published
18.08.2022
Auditor
DIGITAL AUDIT RESULTS AS A METHOD TO INCREASE AUDIT TRANSPARENCY
Volume, issue
8 № 8 Published
Authors
Brovkina N. D.
DOI
https://doi.org/10.12737/1998-0701-2022-8-8-24-29
Published
14.09.2022
Auditor
TOPICAL ISSUES OF THE QUALIFICATION EXAM FOR AUDITORS IN THE RUSSIAN FEDERATION
Volume, issue
8 № 10 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2022-8-10-11-18
Published
01.12.2022
Auditor
AUDIT IN THE NATIONAL SECURITY SYSTEM OF THE STATE
Volume, issue
8 № 11 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/1998-0701-2022-8-11-10-18
Published
27.12.2022
Auditor
FOUR TYPES OF BUSINESS ENTITIES FROM AN AUDIT PERSPECTIVE
Volume, issue
8 № 12 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2022-8-12-10-18
Published
29.12.2022
Auditor
MANDATORY AUDIT, INITIATIVE AUDIT, OTHER FORMS OF REPORTING CONFIRMATION: SITUATION AND PROSPECTS
Volume, issue
9 № 1 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2023-9-1-10-18
Published
31.01.2023
Auditor
ON IMPROVING THE SYSTEM OF QUALIFI CATION CERTIFI CATION OF AUDITORS AND RECOMMENDATIONS FOR PREPARING FOR THE EXAM
Volume, issue
9 № 3 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2023-9-3-10-16
Published
31.03.2023
Auditor
PROFESSIONAL EDUCATION IN AUDITING AND RELATED ACTIVITIES IN THE NEW ECONOMIC CONDITIONS
Volume, issue
9 № 5 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2023-9-5-3-7
Published
26.05.2023
Auditor
ON THE DEVELOPMENT OF A COMPETENCY-BASED MODEL FOR THE QUALIFI CATION CERTIFICATION OF AUDITORS IN THE CONTEXT OF IMPORT SUBSTITUTION
Volume, issue
9 № 6 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2023-9-6-9-12
Published
26.06.2023
Auditor
RISK ASSESSMENT IN THE AUDITING ORGANIZATION IN ACCORDANCE WITH INTERNATIONAL QUALITY MANAGEMENT STANDARD (ISQM) 1
Volume, issue
9 № 8 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/1998-0701-2023-9-8-23-27
Published
25.08.2023
Auditor
INSTITUTIONAL DESIGN OF FINANCIAL AUDIT
Volume, issue
9 № 9 Published
Authors
Dymova I. A. , Dymova Yulia
DOI
https://doi.org/10.12737/1998-0701-2023-9-9-11-21
Published
25.09.2023
Auditor
RELIANCE AS A FACTOR IN OPTIMIZING THE INTERACTION OF INTERNAL AND EXTERNAL AUDIT
Volume, issue
9 № 11 Published
Authors
Belogina Nina , Kovalev Nikolai
DOI
https://doi.org/10.12737/1998-0701-2023-9-11-10-18
Published
27.11.2023
Auditor
EVALUATION OF INTERNAL CONTROL AND RISK MANAGEMENT SYSTEMS IN THE AUDIT OF GROUPS OF COMPANIES
Volume, issue
4 № 7 Published
Authors
Rezvyh I.
DOI
https://doi.org/10.12737/article_5b5047169a9979.40633157
Published
31.07.2018
Auditor
FEATURES OF AUDIT ACTIVITY IN THE EURASIAN ECONOMIC UNION
Volume, issue
3 № 4 Published
Authors
Berezyuk V.
DOI
https://doi.org/10.12737/article_58f070c428c386.61978121
Published
28.04.2017
Auditor
DEVELOPMENT OF OWN METHODICAL AUDIT INSTRUMENTATION
Volume, issue
3 № 5 Published
Authors
Pozharitskaya I. M.
DOI
https://doi.org/10.12737/article_5922adcc63d933.11807410
Published
31.05.2017
Auditor
CONCEPTUAL BASES OF THE THEORY OF AUDIT
Volume, issue
3 № 7 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/article_596c602230e083.71642256
Published
28.07.2017
Auditor
MAIN DIRECTIONS OF INTERNAL AGROECOLOGICAL AUDIT AT AGRICULTURAL ENTERPRISES
Volume, issue
3 № 10 Published
Authors
Borisov V.
DOI
https://doi.org/10.12737/article_59e5aaf4338b87.87991130
Published
02.11.2017
Auditor
PHILOSOPHY OF INTERNATIONAL STANDARDS OF AUDITING IN THE THEORY AND PRACTICE OF RUSSIAN AUDIT
Volume, issue
4 № 2 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/article_5a8d6644d6b371.64750276
Published
19.03.2018
Auditor
EVALUATION OF THE POSSIBILITY OF APPROVAL OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS
Volume, issue
4 № 6 Published
Authors
Rezvyh I.
DOI
https://doi.org/10.12737/article_5b309ccd857635.67751793
Published
03.07.2018
Auditor
LEVELS OF MATERIALITY IN THE AUDIT
Volume, issue
4 № 8 Published
Authors
Klinova E. A. , Sungatullina R. N.
DOI
https://doi.org/10.12737/article_5b6165c0a66a28.64867975
Published
31.08.2018
Auditor
QUESTIONS OF AUDIT DOCUMENTATION AND PREPARATION OF WRITTEN INFORMATION TO THE MANAGEMENT OF THE ECONOMIC SUBJECT
Volume, issue
4 № 9 Published
Authors
Mamushkina Natalya
DOI
https://doi.org/10.12737/article_5b9a24e1d97f54.78089506
Published
10.10.2018
Auditor
INTERESTS OF AUDIT USERS
Volume, issue
4 № 10 Published
Authors
Klinova E. A. , Sungatullina R. N.
DOI
https://doi.org/10.12737/article_5bdabe080b9938.62672762
Published
16.11.2018
Auditor
QUALITY OF AUDIT SERVICES AND REQUIREMENTS OF INTERNATIONAL AUDITING STANDARDS
Volume, issue
4 № 11 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/article_5bfcfd3cdf8027.36662687
Published
03.12.2018
Auditor
PREDICTIVE PERVERSITY EVALUATION OF INFORMATION IN THE ENTIRE POPULATION WITH THE USE OF MONETARY METHOD
Volume, issue
5 № 3 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/article_5c88ef4b61ed23.80384783
Published
01.04.2019
Auditor
FEATURES OF THE PRESENTATION OF THE AUDIT REPORT IN ELECTRONIC FORM
Volume, issue
5 № 4 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/article_5cb5a54335c2f3.59970812
Published
13.05.2019
Auditor
THE USE OF DATA FROM THE INTERNET ENVIRONMENT IN THE AUDIT
Volume, issue
5 № 5 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/article_5cde6794126b30.86281111
Published
05.06.2019
Auditor
DIRECTIONS OF REFORMING THE PENSION SYSTEM AND THE AUDIT
Volume, issue
5 № 7 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/article_5d08b1b1233058.12693238
Published
07.08.2019
Auditor
ENVIRONMENTAL AUDITING AS A KIND OF BUSINESS ACTIVITY
Volume, issue
5 № 6 Published
Authors
Berezyuk V. , Bek A. , Parasotskaya N.
DOI
https://doi.org/10.12737/article_5d08b2ab468ce3.49191508
Published
03.07.2019
Auditor
FEATURES OF AUDIT OF ACCOUNTING (FINANCIAL) STATEMENTS OF THE ORGANIZATIONS WHICH ARE AHEAD OF SCHEDULE APPLYING IN ACCOUNTING THE BALANCE METHOD OF ACCOUNTING OF TEMPORARY DIFFERENCES
Volume, issue
5 № 9 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/article_5d88917d4ff298.94124596
Published
11.10.2019
Auditor
METHODOLOGY FOR EVALUATING THE EFF ECTIVENESS OF COMMODITY PORTFOLIO MODIFI CATIONS AS A TOOL FOR MARKETING AUDIT OF TRADING NETWORKS
Volume, issue
5 № 11 Published
Authors
Shituev S.
DOI
https://doi.org/10.12737/article_5dcbea348dd724.14281129
Published
02.12.2019
Auditor
FEATURES OF THE AUDIT OF FIXED ASSETS, STOCKS AND ADMINISTRATIVE EXPENSES OF THE ORGANIZATION — PARTICIPANT IN COMPETITIVE PROCUREMENT
Volume, issue
6 № 1 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2020-19-24
Published
04.02.2020
Auditor
INFORMATION TECHNOLOGY IN AUDITING
Volume, issue
6 № 4 Published
Authors
Kazakova Nataliya , Brovkina N. D.
DOI
https://doi.org/10.12737/1998-0701-2020-24-29
Published
15.05.2020
Auditor
GOODWILL AS AN INTANGIBLE ASSET AND GOODWILL OF A COUNTERPARTY COMPANY: DEVELOPMENT OF VALUATION METHODS IN AUDIT PRACTICE
Volume, issue
6 № 6 Published
Authors
Kazakova Nataliya , Krioni Alexander
DOI
https://doi.org/10.12737/1998-0701-2020-17-24
Published
03.07.2020
Auditor
ASSESSMENT OF AUDITOR’S COMPETENCIES AND PROFESSIONAL SKILLS IN THE DIGITAL ENVIRONMENT: AUDIT IT RISKS
Volume, issue
6 № 10 Published
Authors
Kazakova Nataliya , Brovkina N. D.
DOI
https://doi.org/10.12737/1998-0701-2020-11-16
Published
30.10.2020
Auditor
KEY ISSUES IN AUDITOR’S REPORT: COMPOSITION, CLASSIFI CATION, PRIORITIES
Volume, issue
6 № 11 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2020-18-30
Published
30.11.2020
Auditor
CORPORATE FINANCIAL CULTURE AUDIT
Volume, issue
6 № 12 Published
Authors
Zaharov I. V.
DOI
https://doi.org/10.12737/1998-0701-2020-18-26
Published
31.12.2020
Auditor
ANALYTICAL PROCEDURE FOR ASSESSING THE RISKS OF MATERIAL MISSTATEMENT IN FINANCIAL STATEMENTS DUE TO FRAUD
Volume, issue
7 № 1 Published
Authors
Kochinev Yuriy , Antysheva E. R.
DOI
https://doi.org/10.12737/1998-0701-2021-19-24
Published
08.02.2021
Auditor
SALES REVENUE AS A KEY AUDIT ISSUE IN RUSSIA
Volume, issue
7 № 2 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2021-7-2-13-22
Published
05.03.2021
Auditor
DEVELOPMENT OF THE SUPREME BODIES OF STATE FINANCIAL CONTROL FOR THE PURPOSE OF TRAINING AUDITORS OF THE FUTURE
Volume, issue
7 № 3 Published
Authors
Karepina Oksana
DOI
https://doi.org/10.12737/1998-0701-2021-7-3-48-52
Published
08.04.2021
Auditor
ORGANIZATIONAL AND METHODOLOGICAL FEATURES OF TAX AUDIT
Volume, issue
7 № 4 Published
Authors
Egorova Irina Sergeevna
DOI
https://doi.org/10.12737/1998-0701-2021-7-4-15-27
Published
20.05.2021
Auditor
RESEARCH OF ESTIMATED LIABILITIES DURING THE AUDIT OF ACCOUNTING (FINANCIAL) STATEMENTS
Volume, issue
7 № 9 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/1998-0701-2021-7-9-33-39
Published
14.10.2021
Auditor
FORM NO. 5-AUDIT AND OTHER NON-ANNUAL MATERIALS OF STATISTICAL AUDIT REPORTS
Volume, issue
7 № 10 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2021-7-10-14-23
Published
03.11.2021
Auditor
POSITIVE INNOVATIONS AND UPCOMING CHANGES IN THE QUALIFI CATION EXAM FOR AUDITORS IN 2022
Volume, issue
7 № 11 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2021-7-11-11-15
Published
09.12.2021
Auditor
THE PROCEDURE FOR ORGANIZING SAMPLING AND WORKFL OW BASED ON THE RESULTS OF AUDITS
Volume, issue
7 № 12 Published
Authors
Arabyan E. K.
DOI
https://doi.org/10.12737/1998-0701-2021-7-12-20-24
Published
14.01.2022
Auditor
OBJECTS OF INFORMATION SECURITY AUDIT AND DIRECTIONS OF THEIR VERIFICATION
Volume, issue
8 № 1 Published
Authors
Kashirskaya L. , Zurnadzh'yanc Yu. A.
DOI
https://doi.org/10.12737/1998-0701-2022-8-1-21-31
Published
04.02.2022
Auditor
INTERNAL AUDIT IN THE CONTEXT OF INDUSTRY 4.0
Volume, issue
8 № 2 Published
Authors
Zaharov Igor' , Glazkova G.
DOI
https://doi.org/10.12737/1998-0701-2022-8-2-10-13
Published
14.03.2022
Auditor
RECOMMENDATIONS TO AUDITORS AND THEIR IMPACT ON ACCOUNTING
Volume, issue
8 № 3 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2022-8-3-9-24
Published
21.04.2022
Auditor
INSTITUTIONAL ASPECT OF DISCLOSING KEY AUDIT MATTERS IN THE AUDITOR’S REPORT
Volume, issue
8 № 4 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2022-8-4-18-23
Published
11.05.2022
Auditor
ABOUT THE THEORETICAL FOUNDATION OF AUDIT AND OTHER ECONOMIC SCIENCES
Volume, issue
8 № 8 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2022-8-8-30-39
Published
14.09.2022
Auditor
DEVELOPMENT OF RISK-BASED PREDICTIVE ANALYTICS BASED ON THE HARVARD PARADIGM OF INDUSTRY ANALYSIS
Volume, issue
8 № 11 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2022-8-11-19-25
Published
27.12.2022
Auditor
FINANCIAL CONTROL IN THE CONTEXT OF THE TRANSFORMATION OF SOCIO-ECONOMIC PROCESSES
Volume, issue
8 № 12 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/1998-0701-2022-8-12-19-23
Published
29.12.2022
Auditor
TOPICAL ISSUES OF ENSURING AND MANAGING THE QUALITY OF SERVICES OF AUDIT ORGANIZATIONS
Volume, issue
9 № 1 Published
Authors
Loseva N. , Glazkova G.
DOI
https://doi.org/10.12737/1998-0701-2023-9-1-19-26
Published
31.01.2023
Auditor
AUDIT IN THE CONTEXT OF DIGITALIZATION: PROBLEMS AND PROSPECTS
Volume, issue
9 № 5 Published
Authors
Kurnykina Ol'ga
DOI
https://doi.org/10.12737/1998-0701-2023-9-5-8-14
Published
26.05.2023
Auditor
EVIDENCE-BASED AND PROFESSIONAL JUDGMENT IN AUDITING
Volume, issue
9 № 3 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2023-9-3-17-25
Published
31.03.2023
Auditor
STUDYING THE POSSIBILITY OF ADAPTING MICROSOFT EXCEL TO THE AUDIT MECHANISM BY SMALL AND MEDIUM-SIZED COMPANIES BY ANALOGY WITH THE ALGORITHM OF THE MODERN AUDITXP SOFTWARE PRODUCT
Volume, issue
9 № 6 Published
Authors
Kazaryan Robert , Kuznetsova Nadezhda , Leonov Pavel
DOI
https://doi.org/10.12737/1998-0701-2023-9-6-13-21
Published
26.06.2023
Auditor
PERSONNEL MANAGEMENT AUDIT IN HOUSING AND COMMUNAL SERVICES COMPANY
Volume, issue
9 № 9 Published
Authors
Zykova T. B. , Kupriyanova T.
DOI
https://doi.org/10.12737/1998-0701-2023-9-9-22-28
Published
25.09.2023
Auditor
MEETING THE ISA 550 «RELATED PARTIES» REQUIREMENTS TAKING INTO ACCOUNT THE NATIONAL JURISDICTION
Volume, issue
4 № 7 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/article_5b504801b4e370.91308881
Published
31.07.2018
Auditor
STANDARDIZATION OF RECORDS ESTIMATED LIABILITIES IN THE RUSSIAN AND INTERNATIONAL STANDARDS AND IMPLEMENTATION OF THE AUDIT OF THE ACCOUNTING (FINANCIAL) STATEMENTS
Volume, issue
3 № 5 Published
Authors
Serebryakova Tatyana
DOI
https://doi.org/10.12737/article_5922ae178e8df3.91020821
Published
31.05.2017
Auditor
AUDIT DOCUMENTATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE REQUIREMENTS OF INTERNATIONAL STANDARDS
Volume, issue
3 № 7 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/article_596c6134ceb6c9.53905762
Published
28.07.2017
Auditor
MOTIVATION FOR PROPOSALS FOR DEVELOPMENT OF THE QUALIFICATION EXAMINATION FOR THE RIGHT TO CONDUCT AUDIT ACTIVITIES IN THE RUSSIAN FEDERATION
Volume, issue
3 № 10 Published
Authors
Krasil'nikova I. , Kazakova Nataliya
DOI
https://doi.org/10.12737/article_59e5ac531d04e3.51881169
Published
02.11.2017
Auditor
PERSPECTIVES FOR SELF-REGULATION OF AUDIT ACTIVITY IN RUSSIA
Volume, issue
4 № 2 Published
Authors
Kondrashova Natalia Gennad'evna
DOI
https://doi.org/10.12737/article_5a8d60b388db05.91791739
Published
19.03.2018
Auditor
DOCUMENTING DISTORTIONS, IDENTIFIED DURING THE AUDIT
Volume, issue
5 № 7 Published
Authors
Kochinev Yuriy
DOI
https://doi.org/10.12737/article_5addc1459bad36.32560807
Published
07.08.2019
Auditor
ON THE THEORETICAL BASIS OF AUDIT
Volume, issue
4 № 8 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/article_5b616dea729e58.39149423
Published
31.08.2018
Auditor
PRINCIPLES OF FORMATION OF OPINION BY THE AUDITOR ON THE COMPLIANCE WITH THE CONTINUITY OF THE AUDITED ENTITY
Volume, issue
4 № 11 Published
Authors
Yudintseva L.
DOI
https://doi.org/10.12737/article_5bfcfe0ae06905.39738930
Published
03.12.2018
Auditor
EXTERNAL EFF ECTS IN THE ECONOMY AND AUDIT
Volume, issue
5 № 3 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/article_5c88eff29f9149.69842635
Published
01.04.2019
Auditor
SOME FEATURES OF TAX AUDIT AND PROBLEMATIC ISSUES OF TAXATION OF OIL AND GAS COMPANIES
Volume, issue
5 № 4 Published
Authors
Kashirina M.
DOI
https://doi.org/10.12737/article_5cb5a61d2beab6.02143738
Published
13.05.2019
Auditor
INTERNATIONAL AUDITING STANDARDS: NEW CURRENT VERSION
Volume, issue
5 № 9 Published
Authors
Loseva N.
DOI
https://doi.org/10.12737/article_5d8893243986d6.49558949
Published
11.10.2019
Auditor
ACCOUNTING AND AUDIT OF INCOME TAX ON TRANSACTIONS, THE RESULTS OF WHICH ARE NOT INCLUDED IN NET PROFIT
Volume, issue
6 № 1 Published
Authors
Kochinev Yuriy , Neelova Natalia
DOI
https://doi.org/10.12737/1998-0701-2020-25-32
Published
04.02.2020
Auditor
AUDIT AND FEATURES OF VAT TAXATION OF CONSTRUCTION COMPANIES
Volume, issue
6 № 4 Published
Authors
Kashirina M.
DOI
https://doi.org/10.12737/1998-0701-2020-30-38
Published
15.05.2020
Auditor
TREASURY AND QUASI-TREASURY STOCKS: WHAT YOU NEED TO PAY ATTENTION TO WHEN AUDITING
Volume, issue
6 № 6 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2020-25-34
Published
03.07.2020
Auditor
ACCOUNTING AND AUDITING OF ASSETS AND LIABILITIES USED WHEN CONDUCTING BUSINESS ABROAD
Volume, issue
6 № 10 Published
Authors
Kochinev Yuriy , Neelova Natalia , Sobol' O.
DOI
https://doi.org/10.12737/1998-0701-2020-17-24
Published
30.10.2020
Auditor
BEHAVIORAL CHARACTERISTICS OF THE AUDITED ORGANIZATION MANAGEMENT AS DETERMINANTS OF THE RISK OF MATERIAL MISSTATEMENT OF FINANCIAL STATEMENTS
Volume, issue
6 № 12 Published
Authors
Arzhenovskiy Sergey Valentinovich , Bahteev Andrey Vladimirovich , Sinyavskaya Tat'yana Gennad'evna
DOI
https://doi.org/10.12737/1998-0701-2020-27-32
Published
31.12.2020
Auditor
METHODOLOGICAL ASPECTS OF IT AUDIT AS A TOOL FOR IMPROVING THE EFF ECTIVENESS OF INTERNAL CONTROL
Volume, issue
7 № 1 Published
Authors
Kyevorkova ZHanna
DOI
https://doi.org/10.12737/1998-0701-2021-25-29
Published
08.02.2021
Auditor
AGROECOLOGICAL AUDIT IN THE SYSTEM OF STATE LAND CONTROL
Volume, issue
7 № 2 Published
Authors
Borisov V. F.
DOI
https://doi.org/10.12737/1998-0701-2021-7-2-3-8
Published
05.03.2021
Auditor
SALES REVENUE AS A KEY AUDIT ISSUE IN RUSSIA (PART 2)
Volume, issue
7 № 3 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2021-7-3-53-60
Published
08.04.2021
Auditor
IMPROVING ANALYTICAL TOOLS FOR AUDITING REPORTS ON THE IMPLEMENTATION OF KEY INDICATORS OF THE DEVELOPMENT STRATEGY OF COMPANIES IN THE INFORMATION TECHNOLOGY SECTOR
Volume, issue
7 № 4 Published
Authors
Kazakova Nataliya , Shestakovskiy I. I.
DOI
https://doi.org/10.12737/1998-0701-2021-7-4-28-36
Published
20.05.2021
Auditor
INVENTORY ACCOUNTING AS A KEY AUDIT MATTER
Volume, issue
7 № 10 Published
Authors
Sotnikova Lyudmila
DOI
https://doi.org/10.12737/1998-0701-2021-7-10-24-32
Published
03.11.2021
Auditor
ON THE DEVELOPMENT OF PROFESSIONAL AUDIT EDUCATION IN THE RUSSIAN FEDERATION
Volume, issue
7 № 12 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2021-7-12-25-28
Published
14.01.2022
Auditor
ANALYSIS OF THE RESULTS OF MONITORING THE COMPETENCE OF AUDITORS IN 2021
Volume, issue
8 № 1 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2022-8-1-32-36
Published
04.02.2022
Auditor
INCREASING THE PRESTIGE OF THE AUDIT PROFESSION IN THE CONTEXT OF HARMONIZATION OF NATIONAL AND INTERNATIONAL STANDARDS OF EDUCATION AND PROFESSIONAL ACTIVITY
Volume, issue
8 № 3 Published
Authors
Kazakova Nataliya
DOI
https://doi.org/10.12737/1998-0701-2022-8-3-25-32
Published
21.04.2022
Auditor
TOWARD A COMPARISON OF THE THEORETICAL FOUNDATIONS OF AUDITING WITH THE THEORETICAL FOUNDATIONS OF BANKING
Volume, issue
8 № 11 Published
Authors
Guttsayt E.
DOI
https://doi.org/10.12737/1998-0701-2022-8-11-26-35
Published
27.12.2022
Auditor
VERIFI CATION OF COMPLIANCE WITH LAWS AND REGULATIONS DURING THE AUDIT
Volume, issue
9 № 5 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/1998-0701-2023-9-5-15-26
Published
26.05.2023
Auditor
CHECKING COMPLIANCE WITH LAWS AND REGULATORY LEGAL ACTS DURING THE AUDIT OF THE REORGANIZATION OF THE AUDITED ENTITIES, AS WELL AS THE AUDIT OF BANKING TRANSACTIONS AND OTHER TRANSACTIONS OF THE AUDITED ENTITY WITH CREDIT INSTITUTIONS
Volume, issue
9 № 6 Published
Authors
Egorova I.
DOI
https://doi.org/10.12737/1998-0701-2023-9-6-22-28
Published
26.06.2023
Auditor
ENVIRONMENTAL ACTIVITIES CONTROL OF ECONOMIC ENTITIES
Volume, issue
3 № 5 Published
Authors
Chkhutiashvili Lela
DOI
https://doi.org/10.12737/article_5922aeb1c2ee99.08057666
Published
31.05.2017
Auditor
IDENTIFI CATION AND CLASSIFI CATION OF RISKS IN THE ACTIVITIES OF AUDIT FIRMS AS A BASIS OF METHODOLOGY FOR PRACTICAL APPLICATION OF THE RISK-BASED APPROACH TO EXTERNAL CONTROL
Volume, issue
5 № 4 Published
Authors
Fomina Diana
DOI
https://doi.org/10.12737/article_5cb5a270a14680.96680564
Published
13.05.2019
Auditor
THE DEVELOPMENT OF FINANCIAL CONTROL IN RUSSIA IN THE SOVIET ERA
Volume, issue
5 № 7 Published
Authors
stepanova ol'ga
DOI
https://doi.org/10.12737/article_5d397e1c323761.62363586
Published
07.08.2019
Auditor
TRUST AS AN AUDIT PHILOSOPHY
Volume, issue
6 № 4 Published
Authors
Arabyan Knarik
DOI
https://doi.org/10.12737/1998-0701-2020-39-43
Published
15.05.2020
Auditor
STRATEGIC AUDIT OF COMMERCIAL ORGANIZATIONS
Volume, issue
6 № 10 Published
Authors
Zaharov I. V.
DOI
https://doi.org/10.12737/1998-0701-2020-25-32
Published
30.10.2020
Auditor
AUDIT OF STOCKS IN THE CONTEXT OF A PANDEMIC
Volume, issue
7 № 4 Published
Authors
Fazulyanova Zulfiya
DOI
https://doi.org/10.12737/1998-0701-2021-7-4-37-45
Published
20.05.2021
Auditor
ACCOUNTING RELIABILITY CONCEPT: AUDIT PRACTICES
Volume, issue
7 № 10 Published
Authors
Boginskaya Zoya Vital'evna , Gladkova Tatyana
DOI
https://doi.org/10.12737/1998-0701-2021-7-10-33-39
Published
03.11.2021
Auditor
ROLE AND FEATURES OF EXTERNAL AND INTERNAL AUDIT IN UNIVERSITIES
Volume, issue
7 № 12 Published
Authors
Anohova E.
DOI
https://doi.org/10.12737/1998-0701-2021-7-12-29-37
Published
14.01.2022
Auditor
AUDIT PECULIARITIES OF FINANCIAL STATEMENTS OF PUBLIC JOINT-STOCK COMPANIES
Volume, issue
8 № 11 Published
Authors
Brovkina N. D.
DOI
https://doi.org/10.12737/1998-0701-2022-8-11-36-42
Published
27.12.2022
Auditor
«NEW» AUDIT AND «NEW» CRISIS
Volume, issue
5 № 4 Published
Authors
Berezyuk V.
DOI
https://doi.org/10.12737/article_5cb5a326c14760.21766477
Published
13.05.2019