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Management accounting instrumentation in organizations of wholesale trade

Shvyreva O.I. professor of sub-faculty «Audit» of Kuban State Agricultural University, PhD ( oshvyreva@mail.ru )

Lyubushkin A.A. Assistant of sub-faculty «Audit», Kuban State Agricultural University ( alyudushkin@rambler.ru )

Journal: International Accounting, #31, 2011

In the article it was offered the author’s management accounting model based on operational and financial accounting data. This model intends for following up stock, customer’s and outlet’s efficiency indices in organizations of wholesale business.


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.


Prevention of fraud in trade organizations

Shvyreva O.I. PhD in Economics, Associate Professor, the Department of Audit, the Kuban State Agrarian University ( oshvyreva@rambler.ru )

Chokmasova V.Y. Graduate Student, the Department of Audit, the Kuban State Agrarian University ( chokmasova@mail.ru )

Journal: International Accounting, #36, 2013

Due to the high susceptibility of trade organization to fraud from outside both the certain employees, and organization management as on the whole the problem of creation of effective system of prevention of fraud at different levels (external and internal) gained recently big relevance. In the article different methods of identification and fraud prevention as system of internal control, and external supervisory authorities are analyzed, the most effective receptions of control and prevention are defined. It is concluded that the trade organization needs to apply complex measures and the various techniques, allowing revealing fraud signs at early stages, to take adequate measures for minimization of potential damage.


Developing the analytical procedures to identify risks of material misstatement in cash flow disclosures

Shvyreva O.I. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russian Federation ( oshvyreva@mail.ru )

Journal: Economic Analysis: Theory and Practice, #11, 2018

Subject The article addresses processes of obtaining sufficient appropriate audit evidence as to the presence or absence of significant risks of material misstatement of cash flow information in the financial statements that is used for developing an effective audit strategy.
Objectives The purpose of the research is to create and formalize in internal papers a set of audit procedures. The procedures should be reasonable in terms of collecting the input information and effective in terms of identifying the risks of material misstatement of information on cash flows.
Methods The study employs methods of observation, abstraction, analogy, time series analysis, forecasting, modeling, formalization.
Results A specific feature of my unique method is modeling the internal audit standards to identify risks of material misstatement by formalizing a universal complex of analytical procedures. The procedures enable to comprehensively assess trends, compliance with regulatory documents and by-laws based on minimum volume of financial information. The paper substantiates and formalizes a set, consisting of six analytical procedures for identifying and assessing the risks of material misstatement in the cash flow statement.
Conclusions The offered set of analytical procedures will enable to obtain information on significant risks of material misstatement in the cash flow statement and develop an effective audit strategy.


Developing the system of qualitative characteristics of financial information

Kruglyak Z.I. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russian Federation ( kruglyakz@mail.ru )

Shvyreva O.I. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russian Federation ( oshvyreva@mail.ru )

Journal: International Accounting, #18, 2017

Importance The article addresses the system of qualitative characteristics of useful information presented in financial statements from the perspective of their historical development and modern requirements of users.
Objectives The aim is to justify the theoretical and regulatory basis of useful financial information formation about the reporting organization.
Methods The study rests on general scientific and special techniques, like dialectic, historical and systems approaches, analysis and synthesis, comparative and legal methods, content analysis of statutory documents.
Results The study reveals priority trends in the development of fundamental and enhancing qualitative characteristics of useful financial information. We conceptually prove the system of qualitative characteristics of financial information for emerging countries with low investment attractiveness, insufficiently developed accounting standards and rather low financial literacy of users of accounting reports. The findings can be used to design and improve the system of national financial reporting statements, in practical work of accounting and financial services of companies, and in training process of higher educational institutions.
Conclusions and Relevance Understandability of financial information is a priority property of financial statements for emerging economies. Under the conservative approach, this property should be considered as a sub-characteristics of faithful representation. Uncertainty in measurement limits both the relevance and faithful representation of information, that is, in general, its usefulness. The introduction of 'substance over form' principle requires that national regulators create a legislative platform of accounting and reporting that are independent of other branches of law (i.e. the civil law and tax law).


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