Специфика формирования аудиторской модели контроля процесса объединения коммерческой организации

Синькина Ольга Николаевна

doi:10.7256/2409-8647.2016.4.20450


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Theoretical and Applied Economics

Reference:

Sinkina O.N. — Particularities of Developing of the Audit Model for Supervising the Process of Grouping Business Entities // Theoretical and Applied Economics. – 2016. – № 4. – P. 1 - 12. DOI: 10.7256/2409-8647.2016.4.20450 URL: https://en.nbpublish.com/library_read_article.php?id=20450

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 .

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