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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.


The Finance and Banking educational program specialization: Thesis research tutoring sessions at the university

Vasilenko O.A. Vivaincor LTD, Domodedovo, Moscow Oblast, Russian Federation ( ovasilenko@mail.ru )

Journal: Finance and Credit, #12, 2019

Subject This article discusses the issues related to the diploma work of university graduate students.
Objectives The article aims to reveal the positive and negative aspects of the organization of graduate design and to make recommendations to improve this process. To analyze the graduate design of the real bachelor degree graduation on the Finance and Banking educational program specialization, educational subject of Economics, a regional branch of a major Russian university is used as a case study.
Methods For the study, I used the methods of analysis, synthesis, and comparison, economic and statistical methods, a systems approach, and the modern techniques and approaches used in the practice of graduate design.
Results The article presents certain recommendations aimed at improving the organization of the graduate design process at university branches.
Conclusions and Relevance The high level of organization of graduate design at the university is beneficial to the career growth of graduates at the workplace, helps their work placement in accordance with the acquired profession. It also contributes to professional development and potential growth of the university teaching staff. This article can be useful to both teaching structures and teaching staff, as well as to universities' management staffs.


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 Practice, #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.


Issues of economic security and public administration in terms of Russia's economic security strategy

Vasilenko O.A. Socio-Legal Institute of Economic Security, Domodedovo, Moscow Oblast, Russian Federation ( ovasilenko@mail.ru )

Journal: National Interests: Priorities and Security, #1, 2020

Subject Seeing the complicated geopolitical and economic situation in Russia, it is impossible to withstand the political pressure and adverse effects of sanctions, evolve effectively and continue the import substitution policy, without focusing on the economic security of the State.
Objectives The study analyzed the conceptual framework of Russia's economic security, examines the premises for the Russian Federation Economic Security Strategy until 2030. I also specify goals and tasks of Russia's national policy for economic security, evaluate components of strategic planning and governance in economic security. The article formulates key tasks of Russia's national economic security today in terms of the economic security theory.
Methods The study involves a systems approach, methods of analysis, synthesis and comparison.
Results I review principal clauses of the Russian Federation Economic Security Strategy until 2030 and find it unfolds theoretical principles of economic security and practical aspects of their performance. The article indicates the role of the economic security strategy in implementing strategic national priorities of Russia and shows some drawbacks. I formulate tasks of Russia's national economic security strategy nowadays, which supplement the contemporary theory of economic security.
Conclusions and Relevance The Russian Economic Security Strategy until 2030 is a fundamental document for strategic planning and public administration. If implemented, it will raise the general level and quality of public administration so as to ensure the economic security of the country, make the national economy more resilient against external and internal threats and challenges and strengthen the social and political stability. The findings can underlie general and special courses of Economics, Political Science, Conflict Studies, Public and Municipal Administration, and be useful to public authorities.


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