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Audit procedures for rending audit-related services

Vasilenko A.A. PhD in Economics, Associate Professor, the Department of Аudit, the Rostov State Economic University ( allvasilenko@yandex.ru )

Journal: International accounting, #21, 2013

In the article the content and order of audit review using for rendering audit-related services are investigated: review engagement, agreed-upon procedures, compilation of financial information are investigated. It has been established that the specific nature of these procedures is subject to the purposes of the services rendered and principles of expression of confidence in relation to the investigated financial information.


Audit evidence and financial statement assertions in context of standards of auditing

Vasilenko A.A. Rostov State Economic University, Rostov-оn-Dоn, Russian Federation ( allvasilenko@yandex.ru )

Journal: International accounting, #10, 2014

In this article we investigated the results of the contextual analysis of using of the term “the financial statement assertions” in the auditing standards in relation with the term “auditor evidence”. We established that the development of the concept of financial statement assertions is a separate large methodological problem of auditing along with the research of the concept of auditor evidence and other concepts known in the theory of audit.


Interrelation premises of the financial statements and audit principles

Vasilenko A.A. PhD in Economics, Associate Professor of department "Аudit", the Rostov State Economic University ( allvasilenko@yandex.ru )

Journal: International accounting, #48, 2012

The research of interrelation of the principles of audit with preconditions of drawing up accounting reports is presented. Ratios of preconditions of preparation of financial statements with the principles of ethics, the principles of differentiation of auditor services and the principles of carrying out audit are studied. The conclusion that the direct and mediated communication of preconditions of preparation of financial statements and the principles of audit allows to build in studied category the audit theory is drawn.


Classification of financial statement assertions for purposes of audit

Kizilov A.N. Doctor of Economic Sciences, Professor, Head of department "Аudit", the Rostov State Economic University ( kizilov@rsue.ru )

Vasilenko A.A. PhD in Economics, Associate Professor of department "Аudit", the Rostov State Economic University ( allvasilenko@yandex.ru )

Journal: International accounting, #42, 2012

In the article preconditions of preparation of the accounting reporting in a context of obtaining sufficient and appropriate auditor proofs are considered. Three groups of preconditions of preparation of the accounting reporting depending on categories of financial information are characterized. The classification of preconditions of preparation of the accounting reporting by extent of their influence on character of auditor proofs is carried out. The conclusion that reasonable classification of preconditions of preparation of the accounting reporting increases reliability of auditor proofs and efficiency of auditor check as a whole is drawn.


The market of derivative securities: techniques of work with futures contracts and listed options

Penyugalova L.A. PhD, Kuban State University ( liubov.penyugalova@gmail.com )

Vasilenko E.Y. specialist in finance and credit, manager of a corporate department of Kubankancopt-Trade ( katarina_vasya@mail.ru )

Journal: Finance and credit, #28, 2011

Derivatives market plays an important role in the global financial economy. Terminal market is the center of many assets pricing, as well as the mechanism of hedging various financial risks. However, the formation of the derivatives market in Russia is not an ordinary process due to many problems. No doubt, the terminal market is extremely complex for na?ve players because of its numerous specific nuances and characteristics that need to be well known and taken into account when trading. In addition, many newcomers are doomed to failure from the very beginning because of the inability to assess properly the situation on the market of an actual and, therefore, make slips when opening positions. In this paper we propose an effective scheme of work with the derivative securities. The scheme allows a novice investors to orient correctly in a situation of instability and rapid price changes and, thus, properly apply the tools of the terminal market. It makes also possible not only compensate for losses on the spot market, but obtain and maximize profit from the use of derivatives instruments.


Human Development Index as a summary index of living standards in the Novosibirsk oblast, Siberian Federal District, and the Russian Federation: A comparative analysis

Vasilenko T.A. Novosibirsk State Pedagogical University, Novosibirsk, Russian Federation ( vastimand@gmail.com )

Journal: Regional Economics: Theory and Pactice, #11, 2017

Importance This article discusses the trends in the changes of Human Development Index (HDI) as an aggregate measurement of the living standard of the population of the Novosibirsk oblast, Siberian Federal District, and the Russian Federation.
Objectives The article aims to assess the changes and current state of the Human Development Index and its components in the mentioned regions.
Methods For the study, I used the analytical and graphical methods, as well as aggregation and comparison. The works by domestic and foreign scientists are the study's theoretical background. The UN Annual Reports on Human Development and materials of the Russian Federal State Statistics Service are the informational background.
Results The article presents an analysis of the changes and current state of the Human Development Index and its components in the Novosibirsk oblast, Siberian Federal District, and the Russian Federation. The article describes the assumptions and fundamental strengths and weaknesses of the Human Development Index as generalizing characteristics of the population's standard of living.
Conclusions and Relevance Through the Human Development Index, it is possible to assess economic growth, social changes and the social and economic policies of the State at both the regional and international levels. The HDI components reflect the main aspects of the population's standard of living and can be used as indicators for the implementation of various federal and regional programs.


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