SEARCH
 

Search

 

Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Special aspects of the use of the expert's work in the accounts auditing

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Radbil' T.B. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( timur@radbil.ru )

Yumatov V.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( yumatovva@yandex.ru )

Journal: International Accounting, #11, 2019

Subject This article examines the problems and aspects related to the auditor's responsibility in attracting an expert during the audit of the accounting financial statements, as well as the requirements for the expert and the expert's opinion.
Objectives The article aims to investigate the procedure of attracting an expert by the auditor, clarify the types of expert studies and the relationships between the auditor and the expert.
Methods For the study, we used the methods of comparative analysis, systematization, induction, and deduction.
Results The article clarifies the procedures for commissioning and execution of expert studies, their types that may be required when conducting independent audit of accounting financial statements, including the handwriting and linguistic examinations.
Conclusions and Relevance One of the objectives of the auditing activity is to formulate an opinion on the going concern of the entity under audit. The continuation of an organization's activities often depends on a variety of factors, including the technological, technical, financial, legal, and other ones, which the auditor, being a non-expert, cannot assess objectively. In this case, an expert examination is required. It helps the auditor form the opinion. The results of the study can be applied in the theory and practice of accounts auditing.


Auditor's report as an object of forensic accounting examination

Yumatov V.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( yumatovva@yandex.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Frolova E.B. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( elina_firman@mail.ru )

Journal: International Accounting, #7, 2018

Subject This article considers the issues of audit activity in Russia, performed on the basis of the International Standards on Auditing (ISA), which differ from the previously used in Russia national standards, i.e. Federal Auditing Standards.
Objectives The article aims to study the International Standards on Auditing in terms of auditor's report, audit opinion, as well as compare the structures of the auditor's report presented in Federal law № 307-ФЗ On Auditing and ISA.
Methods For the study, we used the method of comparative analysis.
Results The article finds that the structures of the auditor's reports presented in Federal law № 307-ФЗ On Auditing and International Standard on Auditing 700: Forming an Opinion and Reporting on Financial Statements differ significantly. Thus, in the process of conducting forensic accounting, it is necessary to determine in accordance with what document the auditor's report has been drawn up. This is of great importance for the expert's conclusions on the results of forensic or non-forensic examination.
Conclusions and Relevance The article concludes that in the process of forensic accounting examination, it is important to study the international auditing standards guiding and governing the auditor's report on financial statements. The results of this article can be applied in the theory and practice of audit and forensic accounting.


Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате