REGULATORY LANDSCAPE OPERATIONS ASSOCIATED WITH THE CREATION AND USE OF INNOVATIONS IN AUDIT
( Pp. 78-82)
More about authors
Pestereva Viktoria S.
aspirant kafedry «Audit i kontrol»
Financial University under the Government of the Russian Federation, Russia, Moscow
Financial University under the Government of the Russian Federation, Russia, Moscow
Abstract:
The relevance of the article due to the increasing role of innovation in audit activity. Foreign and Russian authors authors ND Brovkina, R.P.Bulyga, IF Vetrov, C. Dowling, S. Leech, M.V.Melnik, A.A.Sitnov emphasize the need for the introduction of innovative technologies, technical innovations and advanced software in audit activities. In this connection special importance is the legal regulation of auditing, regulatory organizational, legal and economic framework for science, technology and innovation related to the creation and use of innovations in the audit. It is proved that the model of legal regulation of audit activities should include laws and regulations, as well as international and industry standards, regulatory issues of innovation activities of enterprises and accounting standards. Grounded practicality adapt IAS 38 "Intangible Assets" in the Russian accounting practices as a basis for registration of innovations in the audit firm, which must be recognized when it is probable that the auditing firm will get some economic benefits as a result of the acquisition of the future asset. Use in practice of audit firms of the proposals will contribute to improving the regulation of the innovation audit firms and the development of innovative potential of society.
How to Cite:
Pestereva V.S., (2016), REGULATORY LANDSCAPE OPERATIONS ASSOCIATED WITH THE CREATION AND USE OF INNOVATIONS IN AUDIT. Business in Law, 2 => 78-82.
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Bulyga R. P. Metodika audita intellektual nogo kapitala // Auditor 2014. - № 2 (228). - S. 17-35.
Dowling C. Leech S. Audit support systems and decision aids: current practice and opportunities for future research // Internation Journal of Accounting Information Systems. - 2007.- vol. 8. - pp. 92-116.
Dowling C. Appropriate audit support system use: the influence of auditor, audit team, and firm factors // The Accounting Review. - 2009.- vol. 84. - pp. 771-810.
Vetrova I.F. Informatsionno-analiticheskie sistemy sozdaniya i ispol zovaniya intellektual noy sobstvennosti /I.F. Vetrova//Izvestiya Mezhdunarodnoy akademii agrarnogo obrazovaniya (MALO). - SPb.: 2013. vypusk 16.(2013). - Tom 1 S. 45-52.
Sitnov A.A., Vetrova I.F. Audit innovatsionnykh protsessov v agropromyshlennom komplekse/A.A. Sitnov. I.F. Vetrova //Auditor. -2015.- № 11. - S. 11 -17.
Mel nik M.V Analiz i povyshenie effektivnosti upravleniya v kommercheskoy organizatsii // M.V.Mel nik //Upravlencheskiy uchet.- 2012. - № 7. S. 20-30.
Federal nyy zakon ot 30.12.2008 N 307-FZ (red. ot 01.12.2014) quot;Ob auditorskoy deyatel nosti quot; (s izm. i dop., vstup. v silu s 01.08.2015) Elektronnyy resurs . - Rezhim dostupa: garant.ru (Data obrashcheniya 01.12.2015)
Federal nyy zakon ot 23.08.1996 N 127-FZ quot;O nauke i gosudarstvennoy nauchno-tekhnicheskoy politike quot; // SZ RF. - 1996. - № 35, st. 4137; 2001.
Prognoz dolgosrochnogo sotsial no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2030 goda Elektronnyy resurs http://economy.gov.ru/minec /activity/sections/macro/ prognoz/doc20130325 06 (Data obrashcheniya 01.12.2015)
Semenov A.I. Rol ob ektivnykh organizatsionno-ekonomicheskikh zakonov v funktsionirovanii natsional noy innovatsionnoy sistemy / A. I. Semenov // Innovatsii. - 2014. - № 5. - S. 34-41.
Menedzhment dlya dostizheniya ustoychivogo uspekha organizatsii: podkhod na osnove menedzhmenta kachestva (GOST R ISO 9004-2010) Utverzhden Prikazom Federal nogo agentstva po tekhnicheskomu regulirovaniyu i metrologii ot 23 noyabrya 2010 g. N 501-st i gostrf.com normadata/1/4293811/4293811815.htm
Zakon g. Moskvy o nauchno-tekhnicheskoy i innovatsionnoy deyatel nosti v gorode Moskve ot 6 iyunya 2012 goda N 22, Elektronnyy resurs // Dostupno: http://www.garant.ru/products/ipo/prime/doc/70095862/
Sokolova O. N. Innovatsionnyy menedzhment. - Izdatel stvo:KnoRus, 2011. - 200 s.
Polozhenie po bukhgalterskomu uchetu Uchet nematerial nykh aktivov quot; (PBU 14/2007) (utverzhdeno prikazom Minfina Rossii ot 27.12.2007 № 153n, s izmeneniyami ot 25.10.2010 № 132n, ot 24.12.2010 № 186n) Elektronnyy resurs // Dostupno: http://www.minfin.ru/common/upload/library/no date/2011/PBU 14.pdf (data obrashcheniya 24.11.2015)u
PBU 17/02 Uchet raskhodov na NIOK i TR V sb. standartov Mezhdunarodnye standarty finansovoy otchetnosti . M.: Askeri-ASSA, 2009. Elektronnyy resurs Dostup: http://e.lanbook.com (data obrashcheniya 24.11.2015)u
Keywords:
innovation, innovation, audit, process innovation, legal act.
