Pupko G M Audit I Reviziya Uchebnik

The paper examines the main approaches to the definition of the concept of the audit and its methods. The research findings have demonstrated that the existing classifications cover only a part of the existing audit methods, which negatively affects the development of the audit theory and practice. Typical errors were identified in classifying audit methods for budget-funded institutions. A new classification of audit methods is proposed.

Krinitskiy P. Kontrol' i reviziya v usloviyakh avtomatizatsii bukhgalterskogo ucheta [Control and audit in automated accounting]. Moscow, Finansy i statistika — Finance and Statistics, 2012 (in Russian). Krinitskiy P. Kontrol' i reviziya v usloviyakh avtomatizatsii bukhgalterskogo ucheta [Control and audit in automated accounting]. Moscow, Finansy i statistika — Finance and Statistics, 2012 (in Russian).

It is concluded that the use of analytical procedures as an audit method will allow the auditor to assess the actual state and financial prospects of a budget-funded institution as well as reliability of data on its continuous operation. The classification principles of audit methods developed in the paper are based on the deep insight into the audit nature, the methodology and improvement of the control practice. The author defines the principal objectives for the classification of audit methods: development of the theoretical basis; further enhancement of control practices; improving the training and professional development of auditors; increasing the efficiency and quality of audit activities in the whole. The methodology of the audit is proposed based on six main stages: organizational and scientific; regulatory; calculations and analysis; reporting data verification; accounting data verification; summarizing audit results.

Every stage is relatively independent in carrying out the audit making it possible to obtain: the most objective result of the audit in a shorter time, review initial documents and materials, which can improve the quality indices of implemented inspections, and reveal hidden and unused reserves. The classification of audit methods for budget-funded institutions has been expanded and supplemented. The proposed procedures, in the opinion of the author, should be applied at each stage of the audit in budget-funded institutions.

Full text of ' RD-A156 033 BIBLIOGRAPHIC INDEX OF SOVIET MILITARV BOOKS 1970-1974 1/4 T»ONAL BUREAU OF STANDARDS- l OTIC FiLE cop? AD-A156 033 DNA-TR-84-112 * BIBLIOGRAPHIC INDEX OF SOVIET MILITARY * BOOKS, 1970-1974 Harriet Fast Scott William F. Scott 918 Mackall Ave. McLean, VA 22101 31 January 1984 Technical Report CONTRACT No. DNA 001-79-C-0319 APPROVED FOR PUBLIC RELEASE; DISTRIBUTION UNLIMITED. THIS WORK WAS SPONSORED BY THE DEFENSE NUCLEAR AGENCY UNDER RDT&E RMSS CODE B370079464 V99QAXNL12288 H2590D.

Prepared for Director DEFENSE NUCLEAR AGENCY Washington, DC DTIC f% ELECTE i It.‘.' N e t - t * j jf ' r *'*, ' r ty!.

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/■ ■ availability of abstract □ uNCLASSiF:£DtUNUMiT£0 GO SAVE AS RPT □ DT'C.jSERS 21 A3STRAC' SECURITY C-ASSIFiCATION UNCLASSIFIED 22a NAVE OF RESPQNS-BLE NDiVIDUAL Betty L. Fox 22d telephone (Include Ares Code) (202) 325-7042 22c OFFICE SYMBOL DNA/STTI 00 FORM 1473, 84 mar 83 APR edition may oe ^sed until exnausted SECURITY CLASSIFICATION OF THIS PAGE All other ed't on$ are oosoiete UNCLASSIFIED UNCLASSIFIED SECURITY CLASSIFICATION OF THIS PAGE 18. SUBJECT TERMS (Continued) Soviet Military Tactics Soviet Military History Soviet Armed Forces Soviet Civil Defense Soviet Navy Soviet Ground Forces Soviet Air Defense Soviet Air Forces Strategic Rocke't Forces Soviet Military Training 1 * ynrw it fgtnryrgTf t 11 v m rrreffrm^rrrr^ K m. R ’i t ' £■ m r» j ■ v » j » u- ' -ifliiyiilf M Ms * PREFACE BIBLIOGRAPHY OF SOVIET BOOKS AND PAMPHLETS ON MILITARY AFFAIRS Since the mid-1970s Western scholars have shown increased interest in all aspects of the Soviet Armed Forces. This interest ranges from under¬ standing Soviet military doctrine and strategy to reasons for the apparent trend of militarization of Soviet society.