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

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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.

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Puchkova Elena M.

Bezdolnaya Tatyana Yu.

Neshchadimova Tatyana A.

intrafirm standards audit audit organization audit

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PROBLEMATIC ASPEKTS OF MANAGEMENT OF THE OWN CAPITAL OF THE COMPANY

Glushkov V. L.

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COBIT COBIT internal control blockchain tax control

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

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Improvement of mechanisms for ensuring economic security of the social insurance system of the Russian Federation

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economic and financial security financial control audit social insurance Fund of the Russian Federation anti-crisis budget