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PROBLEMS OF MODERN ECONOMICS, N 1 (37), 2011
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Burgonova G. N.
Professor of the International Banking Institute, PhD (Economics)
Pimenova A. L.
Professor of the International Banking Institute,
PhD (Economics)


Auditing services in the audit procedure of financial reporting of organizations: topical approaches and their implementation (Russia, St. Petersburg)
The article analyzes new legislative and regulatory documents in the sphere of bookkeeping accounting and audit and their influence upon the auditing services in the audit procedure of financial reporting. The authors present methodological recommendations for the examination of the financial results of enterprises that take into account new changes of Form N 2, “Report on revenues and losses.”
Key words: auditing services, auditing procedures, standards of audit, revenue, costs



Литература
1. Стандартизация и унификация бухгалтерского учета и аудита в условиях глобализации экономики / Г.Н. Бургонова, А.Л. Пименова и др. — СПб.: МБИ, 2009.
2. Официальный сайт Министерства Финансов РФ http://www1 minfin@ru.
3. Федеральный закон от 30.12.2008 г. №307-ФЗ «Об аудиторской деятельности».
4. Федеральные Правила (стандарты) аудиторской деятельности

Article in russian

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