Internal Audit of Consolidated Financial Statements of Agricultural Holdings According to the International Standards for the Professional Practice of Internal Auditing

S. Vardanyan

doi:doi:10.12737/1998-0701-2021-7-11-16-22

UDC 65

Internal Audit of Consolidated Financial Statements of Agricultural Holdings According to the International Standards for the Professional Practice of Internal Auditing

Published в Auditor · Volume 7, Issue 11, 2021 · Pages 16–22 · Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

DOI 10.12737/1998-0701-2021-7-11-16-22

Received: 06.12.2021 Accepted: 09.12.2021 Published: 09.12.2021

Authors

S. Vardanyan ¹

1 Volgograd State Agricultural University (Department of the Accounting and Audit, Lecturer)
Russian Federation

ABSTRACT

This paper reveals the issues of methodology of organizing and conducting of an internal audit of the formation of consolidated financial statements of agricultural holdings. The content of each stage of the proposed algorithm for the implementation of internal audit is presented in detail, new forms of working documentation for the internal auditor are proposed.

KEYWORDS

internal audit; consolidated financial statements; internal control; management; International Standards for the Professional Practice of Internal Auditing; agricultural holding; agriculture

Information References

Authors:

1. Volgograd State Agricultural University (Department of the Accounting and Audit, Lecturer)

Russian Federation

Type:

Article

Pages:

from 16 to 22

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

internal audit; consolidated financial statements; internal control; management; International Standards for the Professional Practice of Internal Auditing; agricultural holding; agriculture

References

1. Vardanyan, S.A. Organizaciya i provedenie vnutrennego audita v agroholdingah s uchetom otraslevoy specifiki / S.A. Vardanyan // Auditor. - 2019. - T. 5. - № 3. - S. 29-34. DOI: https://doi.org/10.12737/article_5c88f254ae0019.70585566; EDN: https://elibrary.ru/ZASTET

2. Grishkina, S.N. Sovremennoe sostoyanie i napravleniya sovershenstvovaniya otchetnosti v oblasti ustoychivogo razvitiya agrarnogo biznesa / S.N. Grishkina, V.P. Sidneva // Upravlencheskiy uchet. - 2016. - № 1. - S. 79-86. EDN: https://elibrary.ru/VPNIBB

3. Gupalova, T.N. Metodologiya formirovaniya nefinansovoy informacii v integrirovannoy otchetnosti / T.N. Gupalova, L.I. Horuzhiy, V.I. Horuzhiy // Buhuchet v sel'skom hozyaystve. - 2017. - № 9. - S. 9-28. EDN: https://elibrary.ru/ZUJWXF

4. Zaruk, N.F. Aktivizaciya investicionnogo processa v sel'skom hozyaystve v usloviyah innovacionnogo razvitiya / N.F. Zaruk, V.V. Maslova, M.V. Avdeev // APK: Ekonomika, upravlenie. - 2019. - № 10. - S. 32-37. DOI: https://doi.org/10.33305/1910-32; EDN: https://elibrary.ru/UDYZSM

5. Mezhdunarodnye professional'nye standarty vnutrennego audita [Elektronnyy resurs] / Perevod na russkiy yazyk, versiya ot 27.12.2016 g. // Oficial'nyy sayt Instituta vnutrennih auditorov. - Rezhim dostupa: https://www.iia-ru.ru/contact/Standards%20rus%202016%20IIA%2020210419%20clean.pdf.

6. O konsolidirovannoy finansovoy otchetnosti [Elektronnyy resurs]: Federal'nyy zakon RF ot 27.07.2010 g. № 208-FZ (red. ot 04.11.2014) // Spravochnaya pravovaya sistema «Konsul'tant Plyus». - Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_103021/.

7. Chaya, V.T. Zadaniya, obespechivayuschie uverennost': konceptual'nye osnovy i rossiyskaya praktika / V.T. Chaya, N.V. Kobozeva // Audit. - 2018. - № 7-8. - S. 5-11. EDN: https://elibrary.ru/UVBZCT

8. Shirobokov, V.G. Organizaciya risk-orientirovannogo vnutrennego kontrolya finansovyh rezul'tatov v sel'skohozyaystvennyh predpriyatiyah / V.G. Shirobokov, T.I. Logvinova // Audit. - 2018. - № 2. - S. 5-8. EDN: https://elibrary.ru/XMFZDF

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