по
Finance and Management
12+
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > Peer-review process > Peer-review in 24 hours: How do we do it? > Policy of publication. Aims & Scope. > Article retraction > Ethics > Copyright & Licensing Policy > Publication in 72 hours: How do we do it? > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

MAIN PAGE > Journal "Finance and Management" > Rubric "Accounting and audit"
Accounting and audit
Mitrovich S. - Issues and trends in implementation of business intellect into the process of economic analysis in Russia and abroad pp. 1-16

DOI:
10.25136/2409-7802.2019.2.28524

Abstract: The subject of this research is the issues and tents in integration of business intellect (BI) technologies as the organizational-technical and economic category of economic activity of the corporations in the conditions of advancements of the modern information society and economic space of the Russian Federation. The goal of this work lies in systematization and analysis of the aspects of international practice that should be given particular attention by the national organizations and enterprises of various types in the course of implementation of business intellect technologies, as they have a longer experience in this field. Leaning on the foreign experience and Russian sources, the author formulates the content and structure of spending tree for integration of business analysis solutions into the economic analysis of the development of modern organizations, which may be viewed as a generic source to calculate expenses for further expanding, considering the peculiarities of the activity of particular corporation, and its sectoral specifics. The author conducts defragmentation of specifics of expenses with regards to implementation of corporate and basic solutions in the area of BI; determines recommendations for various economic entities, including the small and medium business segment for the purpose of financial saving. Speaking of the possible adaptation of foreign practice, the author turns attention to the need for considering both, material and immaterial nature of the effect of implementation of business intellect technologies. The article also examines the strategy of role identification of specialists in realization of economic analysis using BI.
Kovaleva A. - Assessing the Level of Materiality According to International Audit Standards pp. 56-63

DOI:
10.7256/2409-7802.2017.1.20346

Abstract: The article is devoted to assessing the level of materiality in audit according to international audit standards. To fully understand this term, the author of the article has analyzed the following: definition of materiality based on the International Audit Standard 320 'Materiality in planning and conduct of an audit', the aim of materiality, responsibilities of an auditor such as audit risk, errors and omissions in an auditor's report and report with reservations. The author has also studied the International Audit Standard 450 'Evaluation of errors and omissions in the process of audit' and compared IAS 320 to its Russian Federal Audit Rule (Standard) No. 4 'Materiality in audit' as well as analyzes the term 'modified auditor's report' as it is set forth in IAS 705 'Types of modified auditor's reports'. An auditor must understand that even though particular errors and omissions do not necessarily play an important role, their combination may significantly change a report. Thus, assessment of the materiality level in audit should be based on synthesis that allows to get a better insight into phenomena under study. It is also necessary to note that first of all during an audit it is important to define the level of materiality for the entire report. This indicator should be the basis for assessing other elements of materiality which will be further used to plan audit procedures and interpret audit results. 
Kaverina E.Y. - pp. 101-110

DOI:
10.25136/2409-7802.2019.4.31323

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