Shatinа E.N.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation firstname.lastname@example.org ORCID id: not available
Subject The research examines the municipal transport entity from Nizhny Novgorod, Russia. There should be some improvements and betterment of methods for auditing, documentation of analysis and evaluation of legitimacy, reasonableness, effectiveness and feasibility of municipal transport entities' expenditures. Objectives The research elaborates methodological approaches to control, revision and audits of municipal transport entities. Methods The research involves the comparative analysis and systematization. Results The research allowed to specify the method for financial control, revision, audit. I also outlined and proposed working documents for control checks of municipal transport entities. Conclusions and Relevance The proposed algorithm for checking municipal transport entities and working documents will help reduce errors and penalties charged. The findings can be used to perform the above checks of municipal transport entities.
Keywords: control, audit, revision, transport service, municipal entity
Mamin V.G. [Medical checks of drivers: Taxation aspects]. Bukhgalterskii uchet = Accounting, 2013, no. 9, pp. 40–43. (In Russ.)
Kochkina I.V., Silaev A.A. [The development of the automated system for intercity freight transportation and reduction of transportation costs]. NovaInfo.Ru, 2016, vol. 4, no. 47, pp. 35–40. (In Russ.)
Yakovleva A.A. [The specifics of accounting for fuel and lubricants consumed by transport entities]. In Situ, 2015, no. 1, pp. 67–70. (In Russ.)
Erdneeva T.S. [The cost accounting procedure in the transport company]. Sovremennye tendentsii razvitiya nauki i tekhnologii = Modern Trends in the Development of Science and Technology, 2016, no. 1-11, pp. 132–135. (In Russ.)
Gul'penko K.V., Tumashik N.V. [Topical aspects of internal control in transport]. Strategii razvitiya predprinimatel'stva v sovremennykh usloviyakh: materialy nauchnykh trudov II mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. Sci. Conf. Strategies for Entrepreneurship Development in Contemporary Circumstances]. St. Petersburg, UNECON Publ., 2018, pp. 138–142.
Zibroeva O.Yu. [Internal audit of tax payments in transport entities]. ПРОБЛЕМИ ЕКОНОМІКИ, 2011, no. 1, pp. 74–79. (In Russ.)
Alferov V.N. [Mechanisms of carrying out the audit of expenses of municipal unitary enterprises]. MIR (Modernizatsiya. Innovatsii. Razvitie) = MIR (Modernization. Innovation. Research), 2015, vol. 6, no. 2-1, pp. 155–160. URL: Link (In Russ.)
Timchenko A.I., Kuznetsova V.S. [Features of audit of State and municipal enterprises]. Ekonomika i sotsium, 2017, no. 1-2, pp. 764–767. (In Russ.) URL: Link%202017%202.pdf
Ponomareva E.N. [Legal principles for financial audit of State and municipal unitary enterprises and institutions]. Ekonomika i sotsium, 2014, no. 4-4, pp. 470–473. URL: Link
Alekhina T.I., Derevyanko K.N. [Consideration of laws and normative acts in audit of financial statements of municipal unitary enterprises: Major transactions]. Vektor ekonomiki = Vector of Economy, 2018, no. 3, p. 9. (In Russ.)
Shinkareva O.V. [About introduction of municipal audit to economy]. Audit i finansovyi analiz = Audit and Financial Analysis, 2010, no. 6, pp. 222–231. (In Russ.)
Kozmenkova S.V., Maslova T.S., Sabova T.V. [Municipal healthcare institutions: Disclosures on finished products in financial statements]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2018, no. 4, pp. 2–10. URL: Link (In Russ.)
Shatina E.N. [Audit of the single-source procurement of goods, works and services]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2019, vol. 22, no. 1, pp. 84–97. (In Russ.) URL: Link
Shatina E.N., Kozmenkova S.V., Frolova E.B. [Internal control: Methodological specifics of counterparty creditworthiness checks]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, no. 8, pp. 904–916. (In Russ.) URL: Link
Bovis Ch. Recent Case Law Relating to Public Procurement: A Beacon for Public Markets. Common Market Law Review, 2002, vol. 39, iss. 5, pp. 1025–1056.
Mamedova N.A., Baykova A.N. Yesterday, today and tomorrow public control in public procurement in Russia. Institutionelle Grundlagen für die Funktionierung der Ökonomik unter den Bedingungen der Transformation: Sammelwerk der wissenschaftlichen Artikel. Vol. 2. Nürnberg, Verlag SWG imex GmbH, 2014, pp. 254–257.
Sheshukova T.G. [The efficiency of public procurement in budgetary institutions: A methodological aspect]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, no. 2, pp. 149–158. (In Russ.) URL: Link