Главная страница » Публикации » 2019 » #1 (88) » Efficiency audit in the conditions of bankruptcy proceedings

Efficiency audit in the conditions of bankruptcy proceedings

Business Administration
Efficiency audit in the conditions of bankruptcy proceedings

Авторы

Шолбан Любовь Хертековна
аспирант кафедры информационно-аналитического обеспечения и бухгалтерского учета
Россия, Новосибирский государственный университет экономики и управления "НИНХ"
lyuba.sholban@yandex.ru

Аннотация

The article considers the method of efficiency audit in the conditions of bankruptcy proceedings. The article substantiates the need to develop audit procedures performed in the procedure of competitive production of an economic entity, which can significantly improve the quality of the audit. Since the improvement of accounting legislation is particularly relevant, as sixteen years of the bankruptcy (insolvency) Law № 127-FZ of 26.10.2002. it was shown that the solution of accounting difficulties in the bankruptcy of a legal entity requires serious theoretical studies and the development of special approaches to the reflection of business transactions in the accounts, reporting and auditing. The study developed a program of audit at each stage in the competitive production, to the reflection of business transactions in the accounts, reporting and auditing.

Ключевые слова

audit, bankruptcy, accounting, bankruptcy (insolvency) law, inventory, bankruptcy estate, creditors, register of creditors ' claims.

Рекомендуемая ссылка

Шолбан Любовь Хертековна. Efficiency audit in the conditions of bankruptcy proceedings // Современные технологии управления. ISSN 2226-9339. — #1 (88). Номер статьи: 8805. Дата публикации: 30.04.2019. Режим доступа: https://sovman.ru/en/article/8805/

Authors

Sholban Lyubov' Khertekovna
Postgraduate Student, Department of Information and Analytical Support and Accounting
Russia, Novosibirsk State University of Economics and Management "NINH"
lyuba.sholban@yandex.ru

Abstract

Keywords

Suggested citation

Sholban Lyubov' Khertekovna. // Modern Management Technology. ISSN 2226-9339. — #1 (88). Art. #  8805. Date issued: 30.04.2019. Available at: https://sovman.ru/en/article/8805/

Only Russian

Print Friendly, PDF & Email
Оправить мне на email статью

Читайте также

Статья “Управление бизнес-процессами организации в контексте цифровой трансформации”
Статья “Механизм управления развитием компании в цифровой среде на основе измерения синергии эффективности цифровых платформ”
Учебное пособие “Организационное поведение”
Статья “Принципы и функции информационного обеспечения управления организацией”
Статья “Эффективность менеджмента на предприятии туристического сервиса ЗАО «Лига-Волга»”

Библиографический список

  1. Podol’skiy V.I. Presentation of the results of the audit [Predstavleniye rezul’tatov auditorskoy proverki]// Audit statements. – 2006. – No. 10
  2. Breslavtseva N.A., Sverchkova O.F. Economic efficiency of audit in bankruptcy procedures [Bankrotstva organizatsiy: osnovnyye polozheniya, bukhgalterskiy uchet]// Auditing activities. – 2012. – No. 40(238). – P. 29-32.
  3. Chernova M.V. Accounting and analysis of bankruptcies [Ekonomicheskaya effektivnost’ audita v protsedurakh bankrotstva]. M.: Finance and statistics, 2008.
  4. Accounting and analysis of bankruptcies [Uchet i analiz bankrotstv]. M .: Finance and Statistics, 2008.
  5. Baranov P.P. Audit as a tool to reduce information risk in management decision-making [Audit kak instrument snizheniya informatsionnogo riska pri prinyatii upravlencheskikh resheniy] // Auditor. 2004. – No. 4. – P. 20-25.
  6. Kamenskaya YU.V. Ethical issues of audit quality control [Eticheskiye problemy kontrolya kachestva audita] // Accounting, analysis and audit: foresight and background: sat.nauch. article on materials interregion. accounting forum, dedicated. The 50th anniversary NSUEM and accounting education in Siberia (Novosibirsk, 2-3 Oct. 2017). – Novosibirsk: NGUEU, 2017.
  7. Shaposhnikov A.A., Ostapova V.V. Audit evidence: the nature and specificity [Auditorskiye dokazatel’stva: sushchnost’ i spetsifika] // Audit statements. – 2009. – No. 3. – P. 3-10.
  8. Ostapova V.V., Kuznetsova S.V. Evidence in the audit: theoretical aspect [Dokazatel’stva v audite: teoreticheskiy aspekt]// Bulletin of the Siberian University of consumer cooperation. – 2014. – No. 1(8). – Pp. 60-66.
  9. Shaposhnikov A.A. Evaluation of efficiency of standardization of audit activity [Otsenka effektivnosti standartizatsii auditorskoy deyatel’nosti] // Siberian financial school. Aval. – 2007. – No. 3. – P. 135-141.

Leave a Reply

Your email address will not be published. Required fields are marked *

Shopping Cart
Scroll to Top