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Audience interaction with the leaders and representatives of owner of entity: methodological aspects of the decision-making

Yakimova V.A. Certified Auditor, Senior Lecturer, Department of Finance, the Amur State University ( vilena_yakimova@mail.ru )

Journal: International Accounting, #10, 2013

In the article the problems of a choice of appropriate recipients, the forms and terms of the message of the most important information received during an audit inspection and reciprocal actions on messages and explanations are studied. The model of acceptance and coordination of decisions on the example of a concrete situation with use of a method of pair comparisons of T.Saati is offered and approved.


Audit risk and sufficiency of evidence

Maksimova G.V. Doctor of Economics, Professor, the Department of Accounting and Audit, the Baikal State University of Economics and Law ( buh_ut@isea.ru )

Yakimova V.A. Graduate Student, the Department of Finance, the Amur State University ( vilena_yakimova@mail.ru )

Journal: International Accounting, #28, 2013

In the article provisions of the international standards of audit concerning the conceptual concepts "risk" and "sufficiency of proofs" are analyzed, their similarity and distinction are estimated, areas of potential rapprochement are defined. Descriptive and mathematical factorial models of interrelation of auditor risk and sufficiency of proofs are offered.


Audience interaction with leaders and representatives of owner of entity: methodological aspects of decision-making

Yakimova V.A. Certified Auditor, Senior Lecturer, Department "Finance", the Amur State University ( vilena_yakimova@mail.ru )

Journal: International Accounting, #9, 2013

In the article the purposes and the directions of inquiries and reporting of information are considered, the group on the stages of an audit inspection is given, problems of a choice of appropriate recipients, forms and terms of the message of the most important information received during an audit inspection, and reciprocal actions on messages and explanations are studied. Changes in federal standards of the audit, conforming to the international requirements are analyzed.


Optimization of action based on auditor evaluation of sufficient audit evidence and laboriousness process of collecting

Yakimova V.A. Senior Instructor of department "Finance", the Amur State University, Certified auditor ( vilena_yakimova@mail.ru )

Journal: International Accounting, #43, 2012

In the article the technique of acceptance of optimum actions in the course of planning of auditor procedures on a choice example between alternative options is considered. The technique is based on the theory of indistinct sets and expert estimates. The requirement of sufficiency and labor input of auditor procedures are put in a basis of criteria of an assessment. The method of calculation of labor intensity by type of audit procedures is offered.


Using the analytical procedures to form audit sampling in the audit of wage settlements

Yakimova V.A. Amur State University, Blagoveshchensk, Russian Federation ( vilena_yakimova@mail.ru )

Radomskii V.S. OOO Riarden, Blagoveshchensk, Russian Federation ( vitek1715@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #11, 2016

Subject The article considers analytical procedures at the stage of planning the audit sampling.
Objectives The purpose of the research is to develop and introduce analytical procedures to the process of wage settlements, their classification according to the areas of detailed procedures and objectives of audit sampling formation.
Methods The study rests on analysis and synthesis methods, grouping, stratification, analysis of time series, and the coefficient analysis.
Results We offer grouped analytical procedures to plan the audit of wage settlements. The recommendations for generating conclusions based on the analysis of the findings will help form a reasonably sufficient and appropriate audit sampling, comprising the elements where errors and offenses are most likely to appear. We considered the application of analytical procedures on the specific audittee case and made conclusions as for selection of risk periods and unusual accounting records.
Conclusions and Relevance Analytical procedures are an integral part of planning the audit sampling and risk assessment, which, in turn, require using them in practice to ensure the quality of substantive auditing tests, justification of opinion about risk areas and stratification of audited population. We propose to use the analytical procedures in audit firms as methodological support to formation and underpinning the audit sampling in the course of audit of wage settlements with personnel.


Using the analytical procedures to form audit sampling in the audit of wage settlements

Yakimova V.A. Amur State University, Blagoveshchensk, Amur Oblast, Russian Federation ( vilena_yakimova@mail.ru )

Radomskii V.S. OOO Riarden, Blagoveshchensk, Amur Oblast, Russian Federation ( vitek1715@yandex.ru )

Journal: International Accounting, #15, 2017

Subject The article considers the analytical procedures at the stage of planning the audit sampling.
Objectives The purpose of the research is to develop and introduce analytical procedures to the process of wage settlements, their classification according to the areas of detailed procedures and objectives of audit sampling formation.
Methods The study rests on analysis and synthesis methods, grouping, stratification, analysis of time series, and the coefficient analysis.
Results We offer grouped analytical procedures to plan the audit of wage settlements. The recommendations for generating conclusions based on the analysis of the findings will help form a reasonably sufficient and appropriate audit sampling, comprising the elements where errors and offenses are most likely to appear. We consider the application of analytical procedures on the specific audittee case and make conclusions as for selection of risk periods and unusual accounting records.
Conclusions and Relevance Analytical procedures are an integral part of planning the audit sampling and risk assessment, which, in turn, require using them in practice to ensure the quality of substantive auditing tests, justification of opinion about risk areas and stratification of audited population. We propose to use the analytical procedures in audit firms as methodological support to formation and underpinning the audit sampling in the course of audit of wage settlements with personnel.


Identification and assessment of risks when planning the audit sampling

Yakimova V.A. Amur State University, Blagoveshchensk, Amur Region, Russian Federation ( vilena_yakimova@mail.ru )

Radomskii V.S. OOO Riarden, Blagoveshchensk, Amur Region, Russian Federation ( vitek1715@yandex.ru )

Journal: International Accounting, #2, 2017

Importance The article examines the technology of audit sampling, which is based on risk classification and methods of identifying risk elements at the level of groups of similar business transactions.
Objectives The purpose is to develop an algorithm of audit sampling planning, which takes into account the relationship of procedure for understanding the entity's operations, results of materiality and risk assessment with procedure for elements selection and sample scope assessment.
Methods The study rests on methods of analysis and synthesis, risk classification, selection of elements of sampling, formation of risk identification card.
Results We offer a unique algorithm to plan audit sampling. Is rests on methods of risk identification and assessment at the level of single-type transactions by reasons of risk occurrence. The designed identification cards enable to assess the impact of inherent risk, risks associated with inaccurate and non-complete processing of data in the information system, inadequate functioning of controls, and to determine the degree of the influence of consequences on the accounting data. We offer recommendations to auditors on selecting the actions in response to assessed risk elements.
Conclusions The risk-based approach to audit sampling enables to set areas of possible errors and irregularities, stratify sampled population, thus reducing the complexity of implementing the detailed audit procedures, identify significant risks, justify the sample scope and enhance the quality of audit opinion.


Assessing the internal controls over payroll settlements using the automated data processing by the auditee

Yakimova V.A. Amur State University, Blagoveshchensk, Amur Region, Russian Federation ( vilena_yakimova@mail.ru )

Journal: International Accounting, #22, 2016

Importance The article investigates the specifics of internal controls over payroll settlements in conditions of automation for auditing purposes. It considers the nature of internal controls, the impact of information technology on the elements of internal control, preconditions for accounting (financial) statements preparation, the scope of tests of controls.
Objectives The study aims to develop tests of internal controls for auditing purpose on the case of automated accounting system for payroll settlements, and to improve the methodology for internal control testing, taking into account the specifics of automated data processing used by the auditee.
Methods The study rests on methods of analysis and synthesis, grouping, risk assessment of controls.
Results I investigated risk areas and errors that may occur in conditions of using computer data processing techniques. The offered recommendations for internal control system evaluation will enable to identify flaws in accounting, where errors and law offences are likely to occur. Based on the developed tests, the auditor can determine the scope, nature and timing of audit procedures at the planning stage. The developed tests of internal controls may serve as methodological support to the audit planning process exercised by individual auditors and audit organizations.
Conclusions and Relevance The use of information technology is an integral part of organization of accounting and control at the modern enterprise. It necessitates improvement of audit procedures that are intended to search for errors, which may occur in the information environment of the auditee.


The methodological basis of audit in the context of significant compliance risk of the auditee

Yakimova V.A. Amur State University, Blagoveshchensk, Amur Oblast, Russian Federation ( vilena_yakimova@mail.ru )

Journal: International Accounting, #17, 2017

Subject The article deals with the issues of audit methodology that includes an algorithm for conducting a risk assessment procedure, a set of planned audit procedures in the areas of significant risk, and methods for evaluating audit evidence.
Objectives The article aims to improve auditing techniques by developing a compliance audit model, compliance risk assessment procedures, and recommendations on the selection of audit procedures, and the establishment of a risk-based audit plan.
Methods The study is based on the application of methods of analysis and generalization, classification, modeling, risk assessment, and audit planning.
Results The article examines and summarizes the methodological approaches for conducting audits in the light of the compliance risk assessment, and it proposes phases for the verification and operation of the compliance system, approaches to justifying the choice of nature, length and time frame of detailed audit procedures and the tests to evaluate the audit evidence obtained. The article proposes certain procedures for obtaining audit evidence based on the results of a risk assessment along the following lines: control environment, control, risk assessment by auditee, information system, monitoring.
Conclusions and Relevance The proposed methodological tools are consistent with the requirements of international audit standards, and they offer best-of-breed solutions to the planning and organization of the audit process in the context of significant compliance risk. The methodology developed is proposed to be used as a methodological tool for the activities of audit organizations during the verification of audited entities with an internal compliance audit system, public organizations, and also when providing expert diagnostic services.


Integrated reporting of the priority socio-economic development area and its relevance to the potential users

Yakimova V.A. Amur State University (AmSU), Blagoveshchensk, Amur Oblast, Russian Federation ( vilena_yakimova@mail.ru )

Journal: International Accounting, #3, 2019

Subject The article discusses reporting of priority socio-economic development areas and totality of its qualities for satisfying stakeholders' needs.
Objectives The research forges the model for integrated reporting of the priority development area by identifying the specifics of business integration and studying the relevance of financial capital generation factors to stakeholders for purposes of their functions.
Methods The research involves the methods of analysis, systematization, grouping, classification, and generalization.
Results The article reveals the specifics of the priority development area. I provide the rationale for an integrated reporting system that would give a detailed account of the economic value added of the priority development area through the transformation of financial capital and its growth drivers. The article indicates and classifies which parties would be interested in integrated reporting, underlines key indicators reflecting the procedure for the formation of certain types of capital.
Conclusions and Relevance Integrated reporting makes any business transparent and helps raise the financial capital. The disclosed information depends on structural distinctions and information needs of the governance system and external environment. If reports are oriented at the potential residents, investors and attraction of the talent to the region, it will help determine how the business combination value is made and how investment and budgetary funds are spent. The findings can be used to outline methodological principles and standards of integrated reporting at the national level. They may also serve for analysis, control, monitoring and governance at the mesolevel and microlevel on the part of the public authorities and managing companies respectively.


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