Vyatka, Russian Federation
The stages of the identification and assessment of risks of material misstatement, as fundamental in the evaluation of the internal control system of the economic entity. Justified classifier possible risks of material misstatement of the facts of economic life.
internal control system, efficiency, economic event, mistake, fraud, risks of material misstatements, assessment, accounting (financial) statements
1. «O bukhgalterskom uchete» [Elektronnyy resurs] : [Federal´nyy zakon ot 6 dekabrya 2011 goda № 402-FZ (red. ot 28 dekabrya 2013 goda)]. – Rezhim dostupa [Konsul´tant Plyus]. – Zagl. s ekrana.
2. «Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu «Ispravlenie oshibok v bukhgalterskom uchete i otchetnosti» (PBU 22/2010)» [Elektronnyy resurs] : [Prikaz Minfina Rossii ot 28 iyunya 2010 goda № 63n (red. ot 27 aprelya 2012 goda)]. – Rezhim dostupa [Konsul´tant Plyus]. – Zagl. s ekrana.
3. «Ob utverzhdenii federal´nykh standartov auditorskoy deyatel´nosti» (vmeste s «Federal´nym standartom auditorskoy deyatel´nosti (FSAD 5/2010). Obyazannosti auditora po rassmotreniyu nedobrosovestnykh deystviy v khode audita», «Federal´nym standartom auditorskoy deyatel´nosti (FSAD 6/2010). Obyazannosti auditora po rassmotreniyu soblyudeniya audiruemym litsom trebovaniy normativnykh pravovykh aktov v khode audita») [Elektronnyy resurs] : [Prikaz Minfina RF ot 18 avgusta 2010 goda № 90n (red. ot 16 avgusta 2011 goda)]. – Rezhim dostupa [Konsul´tant Plyus]. – Zagl. s ekrana.
4. «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti» [Elektronnyy resurs] : [Postanovlenie Pravitel´stva RF ot 23 sentyabrya 2002 goda № 696 (red. ot 22 dekabrya 2011 goda)]. – Rezhim dostupa [Konsul´tant Plyus]. – Zagl. s ekrana.
5. «Organizatsiya i osushchestvlenie ekonomicheskim sub´´ektom vnutrennego kontrolya sovershaemykh faktov khozyaystvennoy zhizni, vedeniya bukhgalterskogo ucheta i sostavleniya bukhgalterskoy (finansovoy) otchetnosti» [Elektronnyy resurs] : [Informatsiya Minfina Rossii № PZ-11/2013]. – Rezhim dostupa [Konsul´tant Plyus]. – Zagl. s ekrana.
6. Rastamkhanova L.N. Metodologiya i organizatsionnye osobennosti sistem vnutrennego kontrolya v upravlenii organizatsiyami: Monografiya [Tekst] / L.N. Rastamkhanova. – Yoshkar-Ola: OOO «STRING», 2009. – 210 s.
7. Sistema vnutrennego kontrolya na predpriyatiyakh malogo biznesa [Elektronnyy resurs] http://studopedia.ru/3_11599_sistema-vnutrennego-kontrolya-na-predpriyatiyah-malogo-biznesa.html
8. ISA 400 Risk Assessments and Internal Control
9. Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities [Tekst], 2011, Third Edition, V. 2.
