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Найдено по запросу «external auditor,internal control,internal auditors»
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 types of auditing overlap in many respects, primarily in the control function. However, there are material differences in the substance and nature of their
activities.
It is necessary to ... 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
... recently changed significantly in Russia, due to a new perception of major duties of the board. In the past, the board was 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 duties, the functions of audit committees include the review of internal controls and their adequacy to deal with corporate risks, which enables me Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now...
IPA joins IFAC
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber ... 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 ... 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 ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Comments on the Federal Auditing Law
Andrei Krikunov
Andrei Krikunov
On 7 August 2001, the Russian President signed the Federal Auditing Law No.119-FZ. Section 22 of this Federal Law stipulates that it shall come into 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... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Professional Qualification - Certified Internal Auditor (CIA)
Established in the USA in 1941, the Institute of Internal Auditors (IIA) is an international professional association that serves more than 70,000 members from more than 100 countries.... ... examinations required for an individual to obtain a professional degree in internal auditing, i.e. to become a Certified Internal Auditor (or CIA). Since the first examination in 1974, some 30,000 professionals have obtained the CIA Certificate.
Value of ... 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
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 to examine the objectives, characteristics and challenges of corporate governance. I will address these issues by asking you to reflect with me through three scenarios in which dialogue takes place between ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Globalizing the Impact of IAS on Financial Statements
The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures)
The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures)
David Damant
Editor’s Note: This article was extracted from a longer paper by Mr. Damant, published in the Journal of Asset Management, giving extensive history and background information about the development, current status, and future prospects of IAS. It also discusses the new... 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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