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.
The textbook is prepared on the basis of the requirements of the State educational standard of higher professional education in the specialty 40.04.01 "Jurisprudence"; it contains a summary of the topics of the problem course. The publication is addressed to students of the master's program.
The collection contains materials of all-Russian youth scientific-practical conference "Actual problems of the application of antitrust legislation in Russia" held in Moscow on 19 October, 2017. Articles devoted to a wide range of problems associated with status of antitrust legislation: with its compliance by business entities, control of financial and commercial activities, state and municipal procurement, control of advertising activity and suppression of unfair competition, tariff regulation.
The monograph is devoted to the problems arising in the analysis of demographic processes, the calculation of net rates and assessment of reserves in the major life insurance contract. The results of studies involving various related parties of the analyzed issues. For example, given a detailed comparative analysis of pre- and disadvantages of organization of the insurance market in Russia and abroad. With used - vaniem various techniques built a ranking of countries in terms of development of the market under study.
The basis of actuarial calculations in the basic life insurance contracts are demo graphic processes: in particular, information about the mortality rate. The foundation for the construction of a net rates and valuation reserves in the life insurance contract is the data of mortality tables, which are based, in turn, is an indicator of how Vero die before reaching next age interval. In this regard, the authors present the theoretical aspects of the construction of the net rates and valuation reserves in life insurance contracts. The paper discusses methods of constructing mortality tables , raised the problem of statistical analysis of demographic processes in actuarial calculations, an overview of the basic formulas used to derive the net rates and valuation reserves in life insurance contracts.
The authors of the classification of the Russian Federation in terms of economic and demographic character. Some representatives of the obtained clusters The results of the study of the dynamics of demographic processes. It analyzes the main trends in life expectancy at age and sex and the regional context.
Of course, the authors have paid special attention to the analysis of the impact of demographic, financial factors on change of the tariff policy of life insurance contracts, as well as the impact on the rate and size of the allowance conditions of the contract. The research data for the city of Moscow as a financial and information center of Russia, which significantly affects the development of the insurance market as a whole (not only in the life insurance sector).
The results of these studies may be interested in a wide range of professionals in the field of economics, actuarial calculations in life insurance analysts.
In the analytical material prepared by the Institute of public resource management, HSE, analyzed comparable from year to year indicators of budget spending by industry socio-cultural sphere. Used materials of the Ministry of Finance, Ministry of economic development of Russia, Federal Treasury, Federal state statistics service, Eurostat and analytical materials of the Institute of public resource management,HSE. The publication is aimed at a wide range of readers; researchers, University professors, representatives Federal and regional authorities, who in their professional activities interested in issues of development of the socio-cultural sphere, as well as students and postgraduates.