Статья 'Специфика формирования аудиторской модели контроля процесса объединения коммерческой организации' - журнал 'Теоретическая и прикладная экономика' - NotaBene.ru
по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy > Editorial Board
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Theoretical and Applied Economics
Reference:

Particularities of Developing of the Audit Model for Supervising the Process of Grouping Business Entities

Sinkina Ol'ga Nikolaevna

IFRS consultant, certified tax adviser - member of Tax advisers chamber

142281, Russia, Moskovskaya oblast', g. Protvino, ul. Lesnoi Bul'var, 19, kv. 15

cornl@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2409-8647.2016.4.20450

Review date:

19-09-2016


Publish date:

16-10-2016


Abstract.

The object of the research is the developing of the audit model for supervising the process of grouping of a business entity that performs activities aimed at changing the size of business through integration. The subject of the research is the combination of theoretical and practical aspects of increasing the quality of the audit over integration processes. In her research Sinkina describes peculiarities of the legal regulation of audit activities over integration processes both in Russia and foreign states and defines audit methods to be applied at the stage of planning and making a decision about integration as well as the stage of performing the integration process. The author of the article describe issues to be paid attention during audit over integrating enterprises and offers her own model of the audit over integration at the stage before intergration and at the stage during integration. The methodological basis of the research involves fundamental provisions described in Russian and foreign researches. In the course of ther research Sinkina has used the systems approach as well as general and special resaerch methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis, grouping. Integration processes are associated with higher inherent risks and therefore considerable risks of accounting errors. In order to decrease these risks the author offers her own model of control over integration processes that implies methods and audit procedures related to integration processs and applied at the stage before integration or when integration is taking place. The scientific novelty of the research is caused by the following: 1. The authors summarizes the system of the legal regulation of audit activities over integration in Russia and foreign states. 2. The author describes audit methods to be applied at the stage of planning and decision making as well as at the stage when integration is taking place. 3. The author develops her own model of control over integration processes. 4. The author develops audit procedures related to integration processes that are applied at the stage before integration and at the stage during integration. 

Keywords: building the audit model, developing the reorganization concept, hypothetic financial information, prospective financial information, evaluation of grouping risks, analysis of the grouping process, system of internal control over grouping of busine, grouping procedures, grouping control model, standards of audit over grouping
This article written in Russian. You can find full text of article in Russian here .

References
1.
Uchet i audit reorganizatsii predpriyatiya: monografiya / P. E. Shumilin. Rostov-na-Donu: Rostovskii gos. stroitel'nyi un-t , 2012-115 s.
2.
A Guide to Accounting for Business Combinations. McGladrey, January 2012, second edition-243 p. URL: mcgladrey.com/.../guide_accounting_for_business_combinations_second_edition.pdf (data obrashcheniya: 01.07.2016).
3.
Rynok sliyanii i pogloshchenii v Rossii v 2014 godu / Obzor auditorsko-konsaltingovoi kompanii KPMG: mart, 2015-46 s. URL: https://www.kpmg.com/RU/ru/IssuesAndInsights/.../S_MA_4r_2015.pdf. (data obrashcheniya: 01.09.2016).
4.
Hao Y., Guoqiang L. Due Diligence in Merger and Acquisition--With China Practice View. International Journal of Business and Social Science: April 2013, № 4 – p. 207-214.
5.
Analiz riskov i effektivnosti sdelok sliyaniya i pogloshcheniya rossiiskikh: monografiya / M. G. Polikarpova. M.: MAKSS Grupp , 2012-179 s.
6.
Sin'kina O.N. Spetsifika sostavleniya otchetnosti i rol' audita pri provedenii meropriyatii po reorganizatsii v forme sliyaniya i prisoedineniya v Rossii i zarubezhnykh stranakh // Ekonomika v promyshlennosti. – Oktyabr'-Dekabr' 2015. – №4(28). – s. 86-99.
7.
Blatz M., Kraus K-J, Haghani S. Corporate restructuring. Finance in Times of Crisis. Springer-Verlag Berlin Heidelberg: 2006 – 180 p.
8.
Informatsionnoe soobshchenie Ministerstva Finansov RF ot 3 dekabrya 2014 goda: spravochno-pravovaya sistema «Konsul'tantPlyus» [Elektronnyi resurs]. – Rezhim dostupa: URL: http://consultant.ru (data obrashcheniya: 02.09.2016).
9.
Guide to auditing business combinations. September 2015, Ernst&Young LLP – 28 p.
10.
Vilsanoiu D. Determining the audit strategy using the Dempster-Shafer theory of belief functions Advances in Finance and Accounting. URL: http://www.wseas.us/e-library/conferences/2012/Zlin/FAA/FAA-58.pdf (data obrashcheniya: 12.09.2016).
11.
Shumilin P.E. Osobennosti auditorskoi modeli kontrolya reorganizatsionnykh protsedur // Institut Gosudarstvennogo upravleniya, prava i innovatsionnykh tekhnologii (IGUPIT) Internet-zhurnal «NAUKOVEDENIE». – 2012. – №4. – s. 1-8. URL: http://publ.naukovedenie.ru. (data obrashcheniya: 02.09.2016).
12.
Sin'kina O.N. Sistema sbalansirovannykh pokazatelei kak instrument obespecheniya ekonomicheskoi bezopasnosti deyatel'nosti predpriyatiya i osobennosti ee primeneniya v audite // Teoreticheskaya i prikladnaya ekonomika. – 2016. – № 1. – s. 58 – 70.
13.
Sin'kina O.N. Nalogovyi d'yu dilidzhens kak element integrirovannogo predynvestitsionnogo issledovaniya kompanii // Nalogi i nalogooblozhenie. – 2016. – № 3. – s.253-263.
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website