SEARCH
 

Search

 

1 - 8 8
 | . | 1 | . | 


Problems andprospectsof development of accounting in small business

Grishkina S.N. Ph.D. in Economics, professor, professor of department Accounting, Financial University under the Government of the Russian Federation ( sgrishkina@list.ru )

Safonova I.V. Ph.D. in Economics, docent, deputy head of department Accounting, Financial University under the Government of the Russian Federation ( iv.safonova@mail.ru )

Journal: International Accounting, #47, 2011

The criticalanalysis of thecurrentsituationin accountingfor small business, the rationale fortheirreformsandharmonizationwith the standards andrequirements of theIFRS;containsspecific suggestionsof how to improve theregulatoryaccountingfor small entities is presented in the article.


Methodological aspects of long-term tariff regulation in electricity and heat supply

Safonova K.I. PhD in Economics, Professor of department "Economy and Management on the enterprise", the Far Eastern Federal University ( safonova.ki@dvgu.ru )

Reshetnyak S.A. Graduate Student of department "Economy and management on the enterprise", Far Eastern Federal University, Leading specialist-expert, the department of tariffs of the Primorskiy region ( reshetnyaksvetlana@yandex.ru )

Journal: Regional Economics: Theory and Practice, #28, 2012

In the article the approaches to optimization of tariff decisions of the adjustable organizations in the sphere of electric energy transfer are considered. The problems of transition to long-term regulation of tariffs of the electronetwork organizations with use of a method of profitability of the invested capital are revealed, shortcomings of existing techniques are defined, the ways of improvement of procedure of tariff decisions coordination for the electronetwork organizations are offered.


Problems of development of tax audit in the Russian Federation

Safonova M.F. PhD in Economics, Professor, Department of Audit, the Kuban State Agrarian University ( safsf@yandex.ru )

Scherbakova E.A. PhD in Economics, Department of Audit, the Kuban State Agrarian University ( Elena-0609@mail.ru )

Journal: International Accounting, #17, 2013

In the present article the main problems of development of tax audit in Russia are considered. It is concluded that existing legislative regulation of tax audit doesn't conform to the international requirements and that the most effective direction of its improvement in modern conditions is introduction of the separate standard in the Russian auditor practice, regulating only questions of the organization and carrying out tax audit.


Approaches to profit tax audit of trade organizations

Safonova M.F. Kuban State Agrarian University, Krasnodar, Russian Federation ( safsf@yandex.ru )

Shcherbakova E.A. Kuban State Agrarian University, Krasnodar, Russian Federation ( Elena-0609@mail.ru )

Journal: International Accounting, #35, 2014

The article considers the approaches to the organization of profit tax audit of trade organizations taking into account their industrial branch specifics. The paper especially identifies the main stages of performing the audit. The authors emphasize that the technique containing the fundamental and concrete audit procedures is the necessary tool when carrying out the validation check of the reliability and correctness of profit tax calculation of trade organizations.


Estimation of the state of an increase in the qualification of teaching and scientific personnel as the factor of increase in the enlisted potential in VUZ (Institute of Higher Education) and NII (Scientific Research Institute) Primorskiy Kray

Safonova C.I. candidate of economic science, professor, Pacific state university of economics

Chmyr Y.Y. senior lecturer, Pacific state university of economics

Journal: Regional Economics: Theory and Practice, #27, 2009

According to the modern market economy requirements at professional staff supply, high schools, science and research structures must use advanced education technology, also improve scientist and lecture professional level. But monitoring of Primorskiy region highs school, science and research structures staff potential during 2000-2007 years shows that employers of above-mentioned organizations incompletely meet education quality increase order and need constantly professional upgrade.


Streamlining of the result oriented budgeting

Safonova N.G. Ph. D., economy, Chief of the financial and budgeting policy department of Voronezh Region ( common@gfu.vrn.ru )

Journal: National Interests: Priorities and Security, #22, 2009

The result oriented budgeting mechanisms had been missing both on Federal and regional levels for a long time despite the fact that the yearly budget message of the President of the Russian Federation set a principle task: to increase the efficiency of the executive branches of the government and productivity of budgetary funds. The result oriented budgeting required the changes in the basic principles of functioning of the regional branches of the governmental authorities: transition to the result-oriented model of functioning the essence of which is the undisputable priority of the interests of consumers of the budget services (students, patients, etc.). We had to define clearly the results that were to be reached, and to strengthen the responsibility of the state authorities for the achievement of the results. Therefore new modern approaches and principles of reforming were demanded.


The development of accounting expertise in the digital economy

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

Journal: International Accounting, #2, 2019

Subject This article deals with the issues of optimization of the accounting examination process and improvement of its quality by means of information on the activities of economic entities, contained in specialized IT systems.
Objectives The article aims to investigate the structure, content, ways of gaining and analyzing the information contained in IT programs of the audited organization.
Methods For the study, I used the methods of induction, deduction, analysis, synthesis, and classification.
Results The article describes the sources of additional economic information from automated accounting and analytical, and control systems, which can be used for complex accounting and computer examination. It shows the importance of the use of information in the IT systems of the business entity during the expert accounting research of fraudulent actions of economic focus. As well, the article reveals key features of economic fraud and ways to conceal fraudulent activities that can be traced in the accounting and analytical space of the audited organization.
Relevance The results of the study can be used in the theory and practice of accounting expertise of economic entities of different ownership forms.


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.


1 - 8 8
 | . | 1 | . | 


 |