THE AUDIT FOR THE MASTERS IN RUSSIAN AND INTERNATIONAL STANDARDS
Abstract and keywords
Abstract (English):
Developed by a team of teachers and practitioners Taking into account the needs of master´s programs in the study of students actual regulatory and practical issues of audit. In addition to those devoted to general audit issues, problems and directions Practical audit, representing the relevance in modern conditions, For example, the audit of estimated reserve values ​​and the specifics of the formation Audit report in accordance with international standards Audit. Provides the formation of the required professional computers. Of the regulatory framework of audit, methods and analytical Procedures for auditing data on an economic entity necessary for Solving economic problems and assessing the degree of reliability of the accounting (Financial) statements. To consolidate theoretical knowledge Workshop, which includes control questions and assignments, business situations (Cases), tests for testing knowledge. The appendix contains examples of auditor´s conclusions about the reliability of financial statements of organizations. It corresponds to the Federal State Educational Standard of Higher Education (level of training - master´s degree) of the latest generation. For undergraduates for the purposes of theoretical training and the formation of practical skills in conducting audits.

Text
Publication text (PDF): Read Download
References

1. Grazhdanskiy kodeks RF. Chast' pervaya: Federal'nyy zakon № 51-FZ ot 30.11.1994; s izm. i dop. // SPS Konsul'tantPlyus.

2. Byudzhetnyy kodeks RF: Federal'nyy zakon № 145-FZ ot 31.07.1998; s izm. i dop. // SPS Konsul'tantPlyus.

3. Federal'nyy zakon ot 08.05.2010 № 83-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federacii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennyh (municipal'nyh) uchrezhdeniy».

4. Federal'nyy zakon ot 30.12. 2008 № 307-FZ «Ob auditorskoy deyatel'nosti».

5. Federal'nyy zakon ot 01.12. 2014 № 403-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federacii».

6. Federal'nyy zakon ot 06.12. 2011 № 402-FZ «O buhgalterskom uchete».

7. Federal'nyy zakon ot 05.04.2013 № 41-FZ «O schetnoy palate Rossiyskoy Federacii».

8. Federal'nyy zakon ot 25.12.2008 № 273-FZ «O protivodeystvii korrupcii» (s izm. i dop.).

9. Federal'nyy zakon ot 07.08.2001 № 115-FZ «O protivodeystvii legalizacii (otmyvaniyu) dohodov, poluchennyh prestupnym putem, i finansirovaniyu terrorizma» (s izm. i dop.).

10. Postanovlenie Pravitel'stva RF № 576 ot 11.06.2015 «Ob utverzhdenii Polozheniya o priznanii mezhdunarodnyh standartov audita podlezhaschimi primeneniyu na territorii Rossiyskoy Federacii».

11. Federal'nye standarty auditorskoy deyatel'nosti.

12. Mezhdunarodnye standarty audita.

13. Kodeks professional'noy etiki auditorov, odobren Sovetom po auditorskoy deyatel'nosti 22 marta 2012 g., protokol № 4 (s izm. i dop.).

14. Pravila nezavisimosti auditorov i auditorskih organizaciy, odobreny Sovetom po auditorskoy deyatel'nosti 20 sentyabrya 2012 g., protokol № 6.

15. Audit. Uglublennyy kurs [Tekst]: uchebnik i praktikum dlya bakalavrov / pod red. N.A. Kazakovoy. - M.: Yurayt, 2015.

16. Auditorskiy slovar' [Tekst] / pod red. V.Ya. Sokolova. - M.: Finansy i statistika, 2013.

17. Aktual'nye problemy razvitiya biznes-analiza v usloviyah orientacii na innovacionnyy put' razvitiya [Tekst] / pod red. V.I. Barilenko. - M.: Finansovyy universitet, 2012.

18. AlborovR.A. Prakticheskiy audit (kurs lekciy) [Tekst]: ucheb. posobie / R.A. Alborov, S.M. Koncevaya. - M.: Delo i servis, 2014.

19. Audit [Tekst]: uchebnik dlya vuzov / pod red. V.I. Podol'skogo. - 3-e izd. - M.: YuNITI-DANA, 2014.

20. Bogataya I.N. Audit [Tekst]: uchebnik / I.N. Bogataya, N.N. Hahonova. - M.: KnoRus, 2014.

21. Bychkova S.M. Audit [Tekst]: ucheb. posobie / S.M. Bychkova, E.Yu. Ity- gilova; pod red. Ya.V. Sokolova. - M.: Magistr, 2015.

22. Bulyga R.P. Audit biznesa. Praktika i problemy razvitiya [Tekst] / R.P. Bulyga, M.V. Mel'nik. - M.: YuNITI-DANA, 2013.

23. Gracheva M.E. Mezhdunarodnye standarty audita (MSA) [Tekst]: ucheb. posobie / M.E. Gracheva. - 2-e izd. - M.: RIOR, 2012.

24. Zhmin'ko S. I. Teoriya audita [Tekst]: ucheb. posobie / S.I. Zhmin'ko,

25. O.I. Shvyreva, M.F. Safonova, I.N. Kalinina. - M.: Feniks, 2013.

26. Kazakova N.A. Kontrol' i reviziya [Tekst] / N.A. Kazakova, E.I. Efremova, E.A. Fedchenko. - M.: FGBOU VPO «REU im. G.V. Plehanova», 2014.

27. Kazakova N.A. Sovremennye koncepcii i prikladnye issledovaniya v oblasti ekonomicheskogo analiza, audita i kontrolya: ucheb. posobie dlya aspirantov [Tekst] / N.A. Kazakova, E.A. Fedchenko. - M.: FGBOU VPO «REU im. G.V. Plehanova», 2013.

28. Nechaev A.S. Buhuchet, analiz i audit vneshneekonomicheskoy deyatel'nosti [Tekst]: uchebnik / A.S. Nechaev, A.V. Prokop'eva. - M.: INFRA- M, 2016.

29. Pankova S.V. Praktikum po analizu buhgalterskoy (finansovoy) otchetnosti [Tekst]: ucheb. posobie / S.V. Pankova, TV. Andreeva, TV. Romanova. - M.: INFRA-M, 2016.

30. Rogulenko T.M. Audit [Tekst]: uchebnik dlya bakalavrov / TM. Rogu- lenko. - M.: Yurayt, 2015.

31. Reznichenko S.M. Sovremennye sistemy vnutrennego kontrolya [Tekst]: ucheb. posobie / S.M. Reznichenko [i dr.]. - M.: Feniks, 2016.

32. Savin A.A. Audit. Praktikum [Tekst]: ucheb. posobie dlya bakalavrov / A.A. Savin, I.A. Savin. - M.: Yurayt, 2015.

33. Fedorenko I.V. Audit [Tekst]: uchebnik dlya vuzov / I.V. Fedorenko, G.I. Zolotareva. - M.: INFRA-M, 2013.

34. Sheremet A.D. Audit [Tekst]: uchebnik / A.D. Sheremet, V.P. Suyc. - M.: INFRA-M, 2014.

35. Scherbakova N.S. Mezhdunarodnye standarty audita [Tekst]: uchebnik i praktikum / N.S. Scherbakova. - M.: INFRA-M, 2016.

36. Yudina G. A. Prakticheskiy audit. Situacionnye zadachi i testy [Tekst]: ucheb. posobie / G.A. Yudina, M.N. Chernyh. - M.: KnoRus, 2013.

37. Mirgorodskaya T.V. Audit (bakalavriat i magistratura) [Tekst]: ucheb. posobie / TV. Mirgorodskaya. - M.: INFRA-M, 2016.

38. Belousov A.I. Uchetnye aspekty rezervirovaniya riskov v kontekste mirovyh tendenciy formirovaniya stoimosti biznesa [Tekst] / A.I. Belousov // Mezhdunarodnyy buhgalterskiy uchet. - 2011. - № 41. - S. 12-32.

39. Burykin A.I. Analiticheskie procedury v audite [Tekst] / A.I. Burykin // Auditorskie vedomosti. - 2003. - № 10. -S.15-18.

40. Kazakova N.A. Vnutrenniy audit v sisteme kontrollinga biznes-processov kak mehanizm upravleniya riskami v promyshlennyh holdingah [Tekst] / N.A. Kazakova, A. Gendon, E. Hlevnaya, S.S. Chikurova // RISK: Resursy, informaciya, snabzhenie, konkurenciya. - 2016. - № 1. - S. 214-217.

41. Grachev A.V. Ekonomicheskoe prochtenie buhgalterskogo balansa [Tekst] / A.V. Grachev // Audit i finansovyy analiz. - 2013. - № 5. - S.11-20.

42. Kazakova N.A. Aktual'nye napravleniya sovershenstvovaniya gosudarstvennogo kontrolya [Tekst] / N.A. Kazakova, E.A. Fedchenko, E.I. Belyakova // Finansy i kredit. - 2012. - № 19 (499).- C. 35-41.

43. Kazakova N.A. Aktual'nye problemy kontrolya finansovoy bezopasnosti kompanii [Tekst] / N.A. Kazakova, E.A. Hlevnaya, A.A. Zinov'eva // Finansovyy menedzhment. - 2016. - № 2. - S. 3-12.

44. Kazakova N.A. Analiz effektivnosti rashodovaniya byudzhetnyh sredstv i gosudarstvennoy podderzhki razvitiya sel'skogo hozyaystva [Tekst] / N.A. Kazakova, E.A. Fedchenko, TI. Nasedkina // Regional'naya ekonomika: teoriya i praktika. - 2012. - № 26 (257). - C. 15-21.

45. Kazakova N.A. Analiticheskie procedury ocenki nalogovyh riskov i kontrolya pravil'nosti raschetov naloga na dobavlennuyu stoimost' [Tekst] / N.A. Kazakova, E.I. Belyakova // Upravlencheskiy uchet. - 2014. - № 6. - S. 20-28.

46. Kazakova N.A. Institucional'nye analiticheskie aspekty i problemy dostovernosti uchetnoy informacii o razvitii biznesa [Tekst] / N.A. Kazakova, E.A. Fedchenko // Mezhdunarodnyy buhgalterskiy uchet. - 2012. - № 35 (233). - C. 2-12.

47. Kazakova N.A. Kontrol' vneshneekonomicheskoy deyatel'nosti kompaniy na osnove instrumentov valyutnogo regulirovaniya [Tekst] / N.A. Kazakova, E.A. Fedchenko, E.A. Shugaeva // Lizing. - 2014. - № 4. - S. 55-64.

48. Kazakova N.A. Metodologiya formirovaniya relevantnoy informacii v usloviyah globalizacii ekonomicheskih processov [Tekst] / N.A. Kazakova, L.B.Trofimova, E.A. Fedchenko; pod red. N.A. Kazakovoy. - M.: INFRA- M, 2013.

49. Kazakova N.A. Koncepciya vnutrennego kontrolya effektivnosti organizacii [Tekst] / N.A. Kazakova, E.I. Efremova; pod red. N.A. Kazakovoy. - M.: INFRA-M, 2015.

50. Kazakova N.A. Sovershenstvovanie analiticheskih procedur ocenki nalogovyh riskov kak instrument povysheniya effektivnosti nalogovogo i finansovogo kontrolya [Tekst] / N.A. Kazakova, E.I. Belyakova, E.A. Fedchenko // Vestnik MFYuA. - 2012. - № 2. - S. 8-17.

51. Kazakova N.A. Sovershenstvovanie metodicheskogo obespecheniya analiza byudzhetnoy effektivnosti [Tekst] / N.A. Kazakova, E.A. Fedchenko // Ekonomicheskiy analiz: teoriya i praktika. - 2014. - № 15 (366). - C. 11-18.

52. Kazakova N.A. Sovershenstvovanie metodiki predvaritel'nogo analiza otchetnosti organizaciy-nalogoplatel'schikov na osnove unificirovannyh analiticheskih procedur [Tekst] / N.A. Kazakova, E.I. Belya

53. kova, E.A. Fedchenko // Mezhdunarodnyy buhgalterskiy uchet. - 2012. - № 17. - C. 35-41.

54. Kazakova N.A. Upravlencheskiy audit kompanii v usloviyah krizisa [Tekst] / N.A. Kazakova, TI. Nasedkina // Upravlencheskiy uchet. - 2009. - № 5. - S. 98-106.

55. Informacionno-pravovaya sistema. - URL: www.garant.ru

56. Informacionno-pravovaya sistema. - URL: www.consultant.ru

57. FNS Rossii. - URL: www.nalog.ru

58. Minfin Rossii. - URL: wwwminfin.ru

59. The World Bank: 2011 Principles for Effective Insolvency and Creditor/ Debtor Regimes (Revised Draft). January 2011 [Elektronnyy resurs] // URL: http://www.siteresourses.worldbank.org

60. Financial Crimes Enforcement Network (FinCEN) website [Elektronnyy resurs] // URL: http://www.fincen.gov/ (data obrascheniya: 14.05.2013).

61. Administrativno-Upravlencheskiy portal - Publikacii po ekonomike, finansam, menedzhmentu i marketingu. - URL: http://www.aup.ru

62. Korporativnyy menedzhment. Materialy i publikacii po vsem otraslyam menedzhmenta. - URL: http://www.cfin.ru/

63. Audit finansovyh vlozheniy v usloviyah i normah PBU 19/02 Sibirskaya Akademiya Finansov i Bankovskogo dela. - URL: http://www. safbd.ru

64. Podol'skiy V.I. Audit [Elektronnyy resurs]: uchebnik / V.I. Podol'skiy. - 3-e izd. - URL: http://www.1fin.ru/

65. The Code of Ethics for Professional Accountants. International Federation of Accountants, IFAC. - URL: http://www.ifac.org/publications-resources

66. The International Auditing and Assurance Standards Board (IAASB). - URL: http://www.iaasb.org/new-auditors-report

67. Directive 2006/43/EC of the European parliament and of the council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC. - URL: http://eur-lex.europa.eu

68. A Guide to the Business Analysis Body of Knowledge R (BABOK R Guide) Version 3.0 International Institute of Business Analysis, Toronto, Ontario, Canada, 2015.

69. Freeman R. Edward Strategic Management: A stakeholder approach. - Boston: Pitman, 1984.

Login or Create
* Forgot password?