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Найдено по запросу «audit risk,auditor»
Comments on the Federal Auditing Law
... effect within one month of its official publication (except for certain provisions). Since the federal Auditing Law was officially published in the Rossiyskaya Gazeta on 9 August 2001, it came into effect on 9 September 2001.
For seven years and a half, audit regulation had been governed by Interim Auditing Rules in the Russian Federation (hereinafter referred to as the Interim Rules) approved by the Presidential Decree No. 2263, dated 22 December 1993. P.2 of this Presidential Decree provided that the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
On the Way to a Civilized Market
Galina Florova
Galina Florova
The State Duma is about to finish working on the draft Audit Law. This draft law is among the regulations to be adopted at the spring session [of the State Duma]. During its exposure period, all stakeholders had a chance to provide comments on the draft. So the long-awaited audit law is soon to be ready.
... 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
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
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 certain companies. Both... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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 challenges it presents
Richard Murray
The interaction of audit committees and auditors is an ideal laboratory setting in which ... 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
New IFAC Guidance Addresses Fraud and Use of Derivative Instruments
... Fraud and Error in an Audit of Financial Statements, updates and expands on previous IAPC guidance. It applies to audits of financial periods ending on or after June 30, 2002. Specifically, the standard emphasizes that when planning and performing an audit procedure, the auditor should consider the risk of material misstatements in the financial statements resulting from fraud and error.
The ne 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
Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.ru.
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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