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Methodology development of the determination of the level of materiality in the auditing in the agricultural organizations

Petukh A.V. Senior lecturer of sub-faculty «Audit», Kubansky State Agricultural University ( telo_00@mail.ru )

Journal: International Accounting, #10, 2012

In the article the employed models of the determination of the level of materiality in auditing was critically analyzed; a new method of the determination of the level of materiality was created for the auditing of the agricultural organizations. The author’s technique for the agricultural organizations was offered by regression analysis.


The method of audit risk-management

Shvyreva O.I. PhD in Economics, Associate Professor of department "Audit", the Kuban State Agricultural University

Petukh A.V. PhD in Economics, Associate Professor of department "Audit", the Kuban State Agricultural University

Journal: International Accounting, #44, 2012

In the article the technique of management by auditor risks on the basis of the card of the risks is proved, allowing adequately to plan and modify auditor procedures in reply to the estimated risks of essential distortion of the reporting according to requirements of the Russian and international audit standards.


Materiality in auditing: multilevel approach

Zhminko S.I. Doctor of Economic Science, Professor Head of sub-faculty «Audit», Kuban State Agricultural University ( Audit2010kubsau@rambler.ru )

Petukh A.V. Senior lecturer of sub-faculty «Audit», Kubansky State Agricultural University ( telo_00@mail.ru )

Journal: International Accounting, #39, 2011

In the article it was created fourth-level model of materiality in auditing. There was offered the author’s technique of the definition and the application of the level of obvious unimportant misstatements. This technique is necessary and sufficient to get the respective evaluation of misstatements identified during the audit.


Modern audit in terms of digitalization of the economy: Challenges and prospects for development

Petukh A.V. Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation ( petuh.a@kubsau.ru )

Safonova M.F. Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation ( safsf@yandex.ru )

Journal: International Accounting, #10, 2019

Subject This article deals with the issues of transformational change of modern auditing in the context of the development and adoption of digital technologies.
Objectives The article aims to conduct a comprehensive study of the methods of digital continuous audit, totality of its elements, and the techniques to form a modern audit paradigm.
Methods For the study, we used the methods of analysis and synthesis, induction and deduction, and systematization.
Results The article identifies elements of digital continuous audit, including specialized software that optimize audit procedures, blockchain technology, artificial intelligence, and cognitive technology. It proves that when applying the digital audit techniques, any transactions subject to material risk should be considered in the most thorough manner.
Conclusions and Relevance Under the further development of digital audit, the audit technology will keep on getting transformed as well. Automated data processing, electronic document management, remote access to any information and analysis system make field audit impractical. The results of the analysis of the development of IT technologies in the area of auditing, as well as the formulated proposals can be applied in the theory and practice of audit.


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