employee
Russian Federation
UDK 657.6 Проверка отчетности. Аудит. Ревизия
The article presents a study of the practice of the external auditor's trust in the results of internal audit based on the analysis of the results of interviewing representatives of seven companies for which an audit of accounting (financial) statements is mandatory. Among the interviewees are the heads of the internal audit service, auditors of audit organizations, and the executive director. Based on the results of the analysis, metadata was established that defines the cases of companies with a greater or lesser degree of trust. The conceptual indicators were: interaction between internal and external auditors, the status and value of internal audit, the competence of the internal auditor, the use of direct assistance from internal audit, duplication of audit work and audit methodology
internal audit, external audit, concept of reliance practice, conceptual indicators, mandatory audit, reliance parameters, auditor's reliance
1. Lenz, G. and Jeppesen, K.K. In Search of a Measure of Effectiveness for Internal Audit Functions: an Institutional Perspective. EDPACS 58.2 (2018): 1-36.
2. Anisiforov T. S. Institut audita v sisteme finansovogo prava // Finansovoe pravo. - 2020. - № 5. - S. 3-6.
3. Arabyan K.K. Doverie - kak filosofiya audita // Auditor. - 2020. - № 4. - S. 39-43.
4. Bekbotova L. A. Sovremennoe razvitie audita effektivnosti i vnutrennego audita v Rossii //Upravlencheskiy uchet. - 2022. - №. 9-2. - S. 143-147.
5. Belogina N. S. Dialektika vzaimodeystviya vnutrennego i vneshnego finansovogo kontrolya // Epoha kriptoekonomiki: novye vyzovy i Regteh v sfere POD/FT : Materialy IV Mezhdunarodnoy nauchno-prakticheskoy konferencii mezhdunarodnogo setevogo instituta v sfere POD/FT, Moskva, 12-14 noyabrya 2018 goda. - Moskva: Nacional'nyy issledovatel'skiy yadernyy universitet «MIFI», 2019. - S. 76-83.
6. Kovalev N. Yu., Belogina N.S. Effektivnost' vnutrennego audita: obzor empiricheskih issledovaniy // Innovacionnye mehanizmy upravleniya cifrovoy i regional'noy ekonomikoy : Materialy V Mezhdunarodnoy studencheskoy nauchnoy konferencii, Moskva, 15-16 iyunya 2023 goda. - Moskva: Nacional'nyy issledovatel'skiy yadernyy universitet «MIFI», 2023. - S. 698-704.
7. Lavrushina V. B. Kachestvo audita i doverie k auditorskomu zaklyucheniyu // Uchetno-analiticheskoe obespechenie - informacionnaya osnova ekonomicheskoy bezopasnosti hozyaystvuyuschih sub'ektov : Mezhvuzovskiy sbornik nauchnyh trudov i rezul'tatov sovmestnyh nauchno-issledovatel'skih proektov: v 2-h chastyah. Tom Chast' I. - Moskva : Izdatel'stvo «Auditor», 2017. - S. 182-187.
8. Makarenko E.N. Vnutrenniy audit v sisteme upravleniya predpriyatiem // Upravlencheskiy uchet. - 2011. - № 2. - S. 96-100.
9. Muhina A. S., Mihaylov A. M. Stanovlenie i razvitie vnutrennego audita //Obrazovanie. Nauka. Nauchnye kadry. - 2013. - №. 4. - S. 151-156.
10. Pronina A. M. Razvitie audita: istoriya, sovremennye traktovki, osobennosti organizacii vnutrennego audita //Uchenye zapiski Rossiyskoy akademii predprinimatel'stva. - 2016. - №. 46. - S. 196-201.
11. Federal'nyy zakon ot 30.12.2008 № 307-FZ «Ob auditorskoy deyatel'nosti».
12. Mezhdunarodnyy professional'nyy standart vnutrennego audita 2050 «Koordinaciya deyatel'nosti» v sostave Mezhdunarodnyh professional'nyh standartov vnutrennego audita, vvedennyh v deystvie 01.01.2009.
13. Mezhdunarodnyy standart audita 200 «Osnovnye celi nezavisimogo auditora i provedenie audita v sootvetstvii s mezhdunarodnymi standartami audita», vvedennyy v deystvie na territorii Rossiyskoy Federacii prilozheniem № 2 k prikazu Minfina Rossii ot 09.01.2019 № 2n.
14. Mezhdunarodnyy standart audita 315 «Vyyavlenie i ocenka riskov suschestvennogo iskazheniya», vvedennyy v deystvie na territorii Rossiyskoy Federacii prikazom Minfina RF ot 27.10.2021 № 163n.
15. Mezhdunarodnyy standart audita 500 «Auditorskie dokazatel'stva», vvedennyy v deystvie na territorii Rossiyskoy Federacii prilozheniem № 16 k prikazu Minfina Rossii ot 09.01.2019 № 2n.
16. Mezhdunarodnyy standart audita 610 «Ispol'zovanie raboty vnutrennih auditorov», vvedennyy v deystvie na territorii Rossiyskoy Federacii prilozheniem № 21 k prikazu Minfina Rossii ot 09.01.2019 № 2n.
