Synergetic effect from interdependence of scientific and educational activities in the field of accounting
Components of the educational and scientific sphere of accounting in Ukraine. Interdependence of scientific and educational activities in the field of accounting. The basic education and vocational programs to provide experts in accounting and audit.
Подобные документы
Public sector accounting and public sector financial report. Information quality of the financial statement. Multiple – regression of ìdependent variables on quality of financial statements information. The financial statement information provides.
статья, добавлен 07.08.2020Influence of audit tenure, audit opinion, public accounting firm reputation, auditor switching and auditor industry specialization on audit report lag. Auditor industry specialization using SPEC formulation as the indicator for the dependent variable.
статья, добавлен 17.04.2024The objective necessity of its application at the enterprises of Ukraine in the current conditions of the state and development of the economy and market relations which requires the expansion of the range of its objects and methods of management.
статья, добавлен 08.05.2018Standardization of tax audit functioning in the conditions of control paradigm change. Analysis of legislative, normative-legal acts, scientific achievements. Development of a multilevel model of tax audit regulation, application of internal standards.
статья, добавлен 29.07.2021The characteristics of the most important methods of estimation in the financial statements. Analysis of the views of different authors on the types of measurements and their classification. The concept of initial (historical), current (replacement) cost.
статья, добавлен 18.05.2016The problem that arises from a mismatch in terms of product shipment and receipt of payment for shipped products, especially in the case where payment is provided later and there is a possibility of delay in payment. Analysis of questionable receivables.
статья, добавлен 24.07.2018Общепринятые принципы бухгалтерского учета (Generally Accepted Accounting Principles) для анализа финансовой отчетности различных фирм и его требования. Перечень отчетных документов, составление которых необходимо для анализа функционирования корпорации.
презентация, добавлен 23.02.2014Сущность и основные положения международных стандартов бухгалтерской отчетности (International Accounting Standards). Анализ принципов международных стандартов учета. Сравнительная характеристика российской и международной систем учета и отчетности.
реферат, добавлен 12.10.2010Правила бухгалтерского учета, суть различий международных стандартов и их причины. Национальные проблемы Generally Accepted Accounting Principles (GAAP). Реформы бухгалтерского учета в России, проблемы и недостатки перехода на международные стандарты.
курсовая работа, добавлен 29.09.2011Principles of financial statements of the Republic of Kazakhstan and characteristics of their types: income statement, balance sheet and cash flow statement. Stages of a preparatory work on reporting. Governing bodies and control, labor staff in agency.
отчет по практике, добавлен 20.11.2012Increasing the efficiency of management of the organization's financial activities. Ensuring the storage of the fixed assets during operation. The main tasks, the procedure for conducting and drawing up a report on the audit of the company's capital.
статья, добавлен 26.10.2023Stages of development of the Russian bookkeeping, the audit activity, within international standards. Social, economic, and historical factors in the development of the bookkeeping. Factors of influence to regulate auditing activities by the state.
статья, добавлен 26.05.2017Assessment of the state of auditing based on the analysis of the dynamics of the number of audit entities in Ukraine. The purpose of the audit is in accordance with international standards. An analysis of the criteria to be met by the audit report.
статья, добавлен 23.08.2018Preparation of the audit report. Investigation of audit reports based on the results of a mandatory and proactive audit and assessment of the possible impact of an audit (mandatory and proactive) on changing the opinion of an independent auditor.
статья, добавлен 13.10.2018A review of quality in the context of audit services leads. Analysis of factors differentiating customer expectations of the results of audit services. Formal professional characteristics in the assessment of professional capacities of audit firms.
статья, добавлен 12.10.2018The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company. The audit committee is calculated based on the number of audit committee members.
статья, добавлен 15.04.2024Investigating the impact of audit duration, audit committee, and audit firm industry specialization on audit quality with client importance as a moderator. Using secondary data obtained from financial statements listed on the Indonesian Stock Exchange.
статья, добавлен 24.02.2024Discusses the ways to increase the efficiency of the internal control system in public education institutions. Considered the specifics of organizing the internal control system with taking into account the specifics of the institution's activities.
статья, добавлен 07.04.2018The definition of the objectives of internal audit in the modern business environment. The internal audit function in relation to banks, its role in reducing Bank risk. The study of the relationship of internal audit and risk management in Serbian banks.
статья, добавлен 27.09.2016A comparative analysis of the internal audit of financial control and management control. New regulations relating to internal audit that strengthen expenditure control. The impact of internal audit and control of the efficiency of public administration.
статья, добавлен 28.09.2016Необходимость внедрения информационных технологий на предприятии. Особенности ведения хозяйственного учета и принятия управленческих решений. Система "Audit Expert" и возможности ее применения. Приведение бухгалтерской отчетности к сопоставимому виду.
реферат, добавлен 29.05.2012Dedicated to topical questions of anti-corruption audit. This new direction of services with evaluation of corruption and fraud contributes to the reduction of negative trends caused by the actions of company officials related to abuse of power.
статья, добавлен 14.02.2022Analysis of ways of improving of the methodological foundations of internal audit of employee benefit settlements in the period of economic globalization, complication of economic conditions, and increased competition in all areas of management.
статья, добавлен 12.02.2024Тesting and assessing the impact of auditor tenure, auditor opinion, audit firm reputation, and industry specialization as a moderator variable on reporting delay. Using the SPEC formula as an indicator. Publication of the financial report to the public.
статья, добавлен 24.02.2024- 100. Possible impact of rotation on auditors’ independence and market concentration (case of Armenia)
The current international trends, problems and prospects in development of audit. The issues related to independence, audit company rotation, and market concentration. Discussion of the problems connected guidelines for strengthening the profession.
статья, добавлен 28.02.2016