Аудит в схемах
The album circuits are considered methodological and theoretical ques-tion of audit and audit activities . The questions of essence of the audit and audit activities , regulatory audit , audit planning , audit risk , materiality in the audit , audit evidence , audit sampling , audit information , less ods audit , audit procedures , the auditor's report . The album shows a modern schemes audit activities in accordance with the requirements of applicable laws and regulations and the main trends in the development of the audit.
The book discusses the methodological and practical issues of auditing. We consider the nature and types of audit and audit activities, the various problems of the audit. We study the current system of legal regulation of auditing, its nature and historical evolution. Estimated audit principles in modern auditing. Audit revealed a place in the system of financial control in Russia. Particular attention is paid to enhancing the role of self-regulation in auditing. The analysis of the forms and types of responsibility in auditing. The book shows the modern dynamics and development trends of the audit.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.