Name
Shvyreva Olga Ivanovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 6
The authors have investigated the main trends in prоduction and processing of milk in the Krasnodar region. The complex of measures of state support of private farms and agricultural consumer cooperatives is justi-fied in order to stabilize the regional raw milk market
The article is devoted to the questions of audit evidence about imaginary and feigned accounting objects. We have developed the set of audit procedures to improve verification efficiency
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
There are many ways to improve the decisionmaking
process, but, with a big amount of data and
complexity of decision-making trees, it's becoming
more and more complicated to keep up with the flow
of information coming from many spheres of modern
life. Therefore, the development of various problemsolving
approaches has become an important step in
changing the face of existing technological systems.
This idea appeared in the work of an American scientist
J. Perl who, in 1988, founded a new probabilistic
approach to artificial intelligence and developed
principles of Bayesian Network. Bayesian Network is
a graphical model that represents a set of random
variables and their conditional dependencies. In the
article, the most valuable parts of the given topic
have been reviewed, cognitive maps have been compared
with their partial manifestation - Bayesian
Network; also, one of the options to practically use
such models in the audit field has been analyzed by
observing a possible decision-making process of giving
a modified or unmodified opinion
The article is devoted to particularities of functioning
of agricultural sector of the Krasnodar region. Problematic
aspects of the industry, the negative and
positive trends in the development of the agricultural
organizations were marked for the region
For many consecutive years, one of the main violations
on the results of external quality auditing control is the
improper validation of the going concern. Our studies
have shown that this problem is caused by two reasons.
First, this is the normative regulation lack of
signs of going concern’s violation. Secondly, this is
the unreasonably high role of professional judgment of
auditor in identifying and assessing the significance of
features of possible liquidation (bankruptcy).
The article summarizes the relevant aspects of legislative
regulation of going conсern, based on the innovations
of recent years. There is substantiated the assessment
of the non-compliance with legislation on the
net assets and share capital formation, with payment
discipline, violations of other regulations influence the
probability of forced entity liquidation. To solve the
second problem key inadequate identification and assessment
of the significance of the going concern features
risks have been highlighted. The main directions
of internal standardization of going concern’s auditing
are suggested and substantiated. The implementation
of these proposals will ensure the auditing principles
of objectivity, due diligence and sustainability