Business in Law Issue №4 — 2013

OWN CAPITAL OF THE ORGANIZATION AND FEATURE OF ITS AUDIT
( Pp. 130-133)

Borovyak Svetlana Nikolaevna Novoselova Natalia Nikolaevna

Borovyak Svetlana Nikolaevna docent kafedry buhgalterskiy uchet i audit, kandidat ekonomicheskih nauk, docent
FGAOU VPO «North-Caucasian Federal University» (branch) in Pyatigorsk Novoselova Natalia Nikolaevna doktor ekonomicheskih nauk, zav. kafedroy Ekonomiki i upravleniya na predpriyatii filiala FGAOU VPO «Severo-Kavkazskiy federalnyy universitet» v g. Pyatigorske
branch RUSHYDRO VPO «North-Caucasian Federal University in Pyatigorsk

For read the full article, please, register or log in

Abstract:

In this article the purpose of audit of own capital, the main directions of check of this type of audit, and also recommended auditor procedures of check of own capital of joint-stock company is considered.

How to Cite:

Borovyak S.N., Novoselova N.N., (2013), OWN CAPITAL OF THE ORGANIZATION AND FEATURE OF ITS AUDIT. Business in Law, 4 => 130-133.

Reference list:

Federal nyy Zakon Ob aktsionernykh obshchestvakh ot 07.08.2001 g. № 120 FZ.
FPSAD № 3 Planirovanie audita (v red. Postanovleniya Pravitel stva RF ot 07.10.2004 g. № 532).
Kolmogorov L.N., Fomina L.F. Audit: uchebnik. M.: Velbi, Izdatel stvo Prospekt, 2009. 672 s.
KHakhonova N.I., Bogataya I.N. Audit: uchebnik. M.: KNORUS, 2011. 720 s.

Keywords:

audit, equity, the methodology of the audit.

4. Human and civil rights and freedoms, guarantees of their provision Pages: 99-104 Issue №2418

An interaction of common law and trust law in relation to lands

Krivenko Olga A.

the trust property use common law the fief holder of the estate in favor of another the beneficiary

3. ACCOUNTING, STATISTICS 08.00.12 Pages: 158-161 Issue №18758

COBIT standard as an audit tool of government information systems

Bubnova Margarita E.

COBIT COBIT internal control blockchain tax control

5.1.2. PUBLIC LAW (STATE LAW) Pages: 150-159 Issue №21250

Some Problems of Legal Regulation of Financial Control by Control and Accounting Bodies of Local Self-Government and Subjects of the Russian Federation in the Implementation of Procurement Activities

Konovalova Zinaida Alekseevna

local self-government subject of the Russian federation control and accounting body financial control audit

Accounting, statistics Pages: 94-97 Issue №14694

INFORMATION SYSTEMS AUDIT-RISK-ORIENTED APPROACH

Sitnov Alexey A.

audit information systems it technologies business risk it risk

5.2.6. MANAGEMENT Pages: 212-217 Issue №20468

Assessment of Financial Stability and Independence in the Audit of Management Effectiveness

Kashirskaya Liudmila V.

Perepechkina Elena G.

control audit financial stability financial independence stability of the financial system

10. FINANCIAL LAW; TAX LAW; BUDGETARY LAW Pages: 253-257 Issue №18204