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Найдено по запросу «audit companies,auditor» The Audit - Three Governance Scenarios Three different perspectives on the audit function and the governance challenges it presents Three different perspectives on the audit function and the governance ... ... to reflect with me through three scenarios in which dialogue takes place between auditors and the non-executive directors of companies. Scenario 1: The Conformance Approach The first scenario assumes two things: 1. That we are dealing with the kind of ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Prospects for Audits of IFRS-Based Financial Statements Given Increasing Influence of Accounting Estimates It is possible to say with certainty that Russia's integration into international capital markets keeps strengthening. Foreign rating agencies keep a close tab on both changes in the country and business operations of certain companies. Both private and... It is possible to say with certainty that Russia's integration into international capital markets keeps strengthening. Foreign rating agencies keep a close tab on both changes in the country and business operations of ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Auditors Hot Line The Tacis Russian Audit Reform Project has set up a «hot line» to give expert technical support to auditors. It enables a Russian auditor to request an information on free-of-charge basis from the specialists of the project with regard to the audit... The Tacis Russian Audit Reform Project has set up a «hot line» to give expert technical support to auditors. It enables a Russian ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Current Developments in the Accounting and Audit Environment in Russia Vera F. Massarygina Vera F. Massarygina Introduction In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Issues of Setting up Audit Committees in Russian Enterprises ... Annikova Vyacheslav Belikov Natalia Annikova Vyacheslav Belikov For the past few years, investors have regarded a strong audit committee of the board of directors (board) as clear evidence of a company’s adherence to proper corporate governance.... ... regarded as, primarily, a supervisory body and an audit committee as a board structure that maintains relationships with an outside auditor. Now the board not only oversees the management but also enhances efficiency of company operations. In addition to traditional ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Internal Auditing Standards and Techniques Natalia Vasilieva Natalia Vasilieva Audit activities are classified under two main headings of external auditing, performed by audit firms or individual independent auditors, and internal auditing, performed by a specialized department of an organization. The overall objectives of both ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS ... sets out agreed reform priorities and provides guidance on how to enhance corporate governance in the Russian Federation. Among its key recommendations, the White Paper identifies a full and quick adoption of IFRS for listed and widely held non-listed companies as a critical ingredient for improving transparency. In order to promote the achievement of this goal, a task force of Russian and OECD country experts was assembled and met during 2004 to establish priorities for implementation. This report ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005 Federal Auditing Law: Comments Nikolai Remizov Nikolai Remizov The Federal Auditing Law has come into effect, which is a long-awaited event for Russian auditors and enterprises subject to audit. The need for auditing arose with the start of market reforms in Russia. The former Soviet Russian Law «On Foreign Investments in the Russian Soviet Republic» mentioned the necessity to have financial and business operations of enterprises with ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 ENRON – the Next Steps ... political, than in the immediate aftermath of the Enron case. Despite the emphasis that has been given to the role of Andersen in the Enron affair, the problems exposed by the largest bankruptcy in US history go much deeper than a possible breakdown in auditor performance. Enron has triggered an enormously wide-ranging debate and has raised questions about many aspects of the operation of capital markets as well as concerns about financial reporting and auditing standards, regulatory arrangements and ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Specific Features of the National Audit Law Nikolay Pavlenko Nikolay Pavlenko One of the specific features about the current draft of the national audit law is the fact that it does not take into account the specific nature of the national accounting system and current practices of economic entities. The discussions of the draft law revealed the following issues that need to be solved in terms ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Результаты поиска 1 - 10 из 20 Пред. 1 2 След. Отсортировано по релевантности \| по дате