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Regular version of the site
Of all publications in the section: 18
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Article
Макарова Л. Г., Губочкина М. В. Аудиторские ведомости. 2011. С. 20-27.
Added: Jun 29, 2012
Article
Макарова Л. Г., Рябова Е. В. Аудиторские ведомости. 2009. № 4. С. 52-60.
Added: Dec 4, 2012
Article
Штефан М. А., Волкова Д. П. Аудиторские ведомости. 2013. № 11. С. 21-31.

In the present article we analyze the provisions of the normative documents and make a conclusion, that audit of the reporting prepared according to the IFRS doesn't belong to the audit-related services and special auditor tasks. Using the demands of preparing the financial statements according the international standards, we defined the purpose and problems of audit of the reporting prepared in accordance with IFRS. Besides in article we consider the main methods of this type of audit.

Added: Dec 16, 2013
Article
Штефан М. А., Мизиковский Е. А. Аудиторские ведомости. 2009. № 1. С. 45-52.
Added: Nov 27, 2012
Article
Штефан М. А., Мизиковский Е. А. Аудиторские ведомости. 2010. № 10. С. 11-19.
Added: Sep 21, 2012
Article
Штефан М. А., Макеева О. С. Аудиторские ведомости. 2015. № 10. С. 43-62.

In the present article we generalize and analyze types of external control of nonprofit firms, present author’s groupmate by different categories of nonprofit organizations.   The results of the article could be useful for improvement of legislation and for nonprofit organization. 

 

Added: Oct 31, 2015
Article
Кузнецова Е. В. Аудиторские ведомости. 2004. № 2. С. 67-78.
Added: Nov 9, 2012
Article
Штефан М. А., Баласанян А. Э. Аудиторские ведомости. 2015. № 12. С. 26-45.

The paper aims to develop a methodology of business process risk evaluation. Research is based on analytic hierarchy process modification, morphological analysis and testing. Practical approval of the methodology is carried out on the business process “Personnel management”.

Added: Dec 22, 2015
Article
Баласанян А. Э. Аудиторские ведомости. 2015. № 12. С. 26-45.

The paper aims to develop a methodology of business process risk evaluation. Research is based on analytic hierarchy process modification, morphological analysis and testing. Practical approval of the methodology is carried out on the business process “Personnel management”.

Added: Dec 21, 2015
Article
Штефан М. А., Мизиковский Е. А. Аудиторские ведомости. 2009. № 2. С. 12-20.
Added: Nov 27, 2012
Article
Штефан М. А., Мизиковский Е. А. Аудиторские ведомости. 2009. № 3. С. 19-27.
Added: Nov 27, 2012
Article
Волкова О. Н. Аудиторские ведомости. 2017. № 5-6. С. 31-42.

The future of accounting as profession and the academic discipline is discussed in the context of modern development Russian practices of business and education. It is shown that the future of a profession is determined by current trends in information technologies for business, and the future of the academic discipline completely depends on whether the Russian teachers and researchers will manage to overcome a gap between content of domestic and foreign ideas of the nature and the subject field of accounting and introduce it into a scope of full-fledged social and economic academic disciplines.

Added: Jun 9, 2017
Article
Макарова Л. Г., Штефан М. А. Аудиторские ведомости. 2009. № 8. С. 67-76.
Added: Jul 17, 2012
Article
Макарова Л. Г. Аудиторские ведомости. 2008. № 5. С. 89-94.
Added: Oct 28, 2012
Article
Волкова О. Н. Аудиторские ведомости. 2017. № 8. С. 88-101.

The concept of transparency is one of key concepts in the modern researches and practices in economy, policy, sustainable development, resource allocation, corporate management, etc. Ensuring of transparency in society in general, and in the financial markets, in particular, is one of significant functions of many social and economic institutes, including institutes of accounting and finance. The purpose of this paper is to analyze the concept of transparency in finance and accounting. Institutional approach is applied in this research. The subjects of the analysis are practices of accounting, audit, disclosure of financial information and assessment of assets. The basic method of a research is critical discourse analysis. We consider the approaches to transparency determination, tools and mechanisms of its implementation in the financial sphere, the benefits and problems associated with practices of financial transparency. It is shown that the main mechanisms of transparency on financial markets are disclosure and publication of information about economic actors in public space, and the tools of financial transparency are financial accounting, financial reporting and audit. The main advantages of transparency are marked; they are the reduction of uncertainty in society and markets, the decrease  of financial losses risks and a possibility of remote control. The problem aspects of excessive transparency are possible panic during the crisis periods and the support of procyclicality of the financial markets. The role of fair value assessment during the financial crisis of 2007-2009 is discussed. It is shown that fair value is not the reason of crisis, but its accelerator. In the conclusion the question of whether it is necessary to support the increase of transparency in the financial markets is discussed.

Added: Oct 3, 2017
Article
Савина А. Д., Штефан М. А. Аудиторские ведомости. 2017. № 7. С. 93-103.

The article provides a comparative analysis of methods of evaluation of  internal control system which are presented in the regulatory legal regulation and in the specialized literature. It is concluded that these methods need to be improved for evaluation of the internal control system (ICS). The author's methodology is based on a qualitative assessment of the elements of ICS. The  author takes into account the importance of each component of the ICS  in the integrated assessment of the effectiveness of the control system.

Added: Oct 5, 2017
Article
Макарова Л. Г. Аудиторские ведомости. 2009. № 5. С. 3-14.
Added: Oct 28, 2012