Name
Pilyuk Rodion Andreevich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 3
The authors of the article indicated the relevance of
the research, the essence of the subject and the
conditions for achieving stable existence of a market
economy. The theoretical issues of economic security
are considered. The threats associated with abuse of
authority by audit companies and private auditors are
described. The examples of fraudulent schemes in the
international practice of auditing activities as well as
criminal prosecution in the Russian Federation are
given. The article reveals regulations on quality
control audit of financial statements, both in the
world - MCA â„– 220 "Quality Control Audit of
Financial Statements", and in Russian - â„– 7 "Quality
Control for Audit assignments", approved by the
Government of the Russian Federation , September
23, 2002 N 696., as well as the Federal Law of
30.12.2008 N 307-FZ "On Auditing." The authors
revealed the content of the reporting of audit firms
and private auditors, they marked the distinctive
features of their structure and the procedure of the
preparation. The methods of improving control
measures for auditing and greater economic security
are specified, the priority factors that affect the life
conditions of the company and the ways to achieve
an efficient concept of economic security are shown
Theoretical issues of constructing chart of accounts for various accounting and reporting models are discussed and the prospects of the chart of accounts development in the Russian Federation are identified
The authors of the article indicated the relevance of
their research, the essence of the topic and the
conditions for achieving stable existence of an
economic entity. The article is devoted to the changes
in the accounting order of cash transactions in the
Russian Federation which was introduced on June 1,
2014 in accordance with the CBR instruction â„– 3210-
U. It marked the reasons for the ongoing monitoring of
all changes in the legislation because of their significant
amount and high level of control over the activities of
the organization taken by the state. The theoretical
issues of changed rules of cash transactions are
considered, the differences, their advantages and
disadvantages are indicated. The examples of the
effects of changing the provision â„– 373-P on the
instruction â„– 3210-U on the tax burden of economic
entities are given. The article provides the main reasons
and moments that led to the changes in the rules of cash
transactions. The requirements relating to individual
entrepreneurs and small businesses that were abolished
are given. The general structure of the changes that
were made in the new instruction of Central Bank of
Russia â„–3210-U 2014 in comparison with the last
provision of the Central Bank of Russia â„– 373-P is
analyzed. The article describes the results of the
changes in the new instructions of the Central Bank of
Russia â„– 3210-U, which affected businesses, that
obtained remissions, which is very important for those
who work without employees