Research Article
Year 2018,
Volume: 4 Issue: 12, 263 - 277, 28.12.2018
Abstract
References
- 1. AA1000 Account Ability Principles Standard. (2018). http://www.accountability.org/wp-content/uploads/2018/05/AA1000APS-2008.pdf. 2. Consolidated set of GRI sustainability reporting standards 2018. (2018). https://www.globalreporting.org/standards/?g=7501498c-30be-43ac-a23b-c61f4e7aed29. 3. International Auditing and Assurance Standards Board. (2018) http://www.ifrs.org.ua/wp-content/uploads/2014/05/2013_IAASB_Handbook_Vol-2.1.pdf. 4. <IR>: International Council on Integrated Reporting (IIRC) standard. (2018) http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL- IR-FRAMEWORK.docx_en-US_ru-RU.pdf. 5. Ioana D. (2014). Adriana T. Research agenda on integrated reporting: new emerging theory and practice.D. Ioana, T. Adriana // Procedia Economics and Finance. No. 15. - P. 221 - 227. 6. Glushko, D.A. (2016). Integrated reporting and prospects for its implementation in the Russian Federation D.A. Glushko // Accounting. Analysis. Audit. - No. 1.-C. 126 - 130. 7. Kazakova, N., Gendon, A., Sedova, N., & Khlevnaya, E. (2018). Estimation of factors and projected growth of the metallurgical branch of Russia under unstable market conditions. METALURGIJA. Vol. 57, No. 4. pp. 360-362. 8. Kazakova N.A. (2017). Analytical procedures: experience of use in audit and evaluation of economic activity Bulletin of the Financial University. No. 2.P.113-120. 9. Kogdenko V.G., Melnik M.V. (2014) Integrated reporting: issues of formation and analysis. V.G. Kogdenko, M.V. Melnik // International Accounting. No. 10. - P. 2-15. 10. Novozhilova Yu.V. (2018). Information and analytical support of the integrated reporting: an estimation of influence of stakeholders on change of created cost https://elibrary.ru/download/elibrary_28849591_32663094.pdf. 11. Official website “RRN” (2018). http://ir.org.ru/mass-media/novosti/295-prezentatsiya-rezultatov-issledovaniya-korporativnaya-prozrachnost-krupnejshikh-rossijskikh-kompanij-2017. 12. Official website of the United Nations. (2018). https://www.un.org/sustainabledevelopment/sustainable-development-goals/. 13. PJSC "Norilsk-Nickel" (2018). https://www.nornickel.ru/upload/iblock/76c/NN_CSO2017_WEB.pdf. 14. Rating Agency "Expert"(2018). https://raexpert.ru/researches/year_report/go_2017. 15. SASB CONCEPTUAL FRAMEWORK. (2018). http://library.sasb.org/wp-content/uploads/2017/02/SASB-Conceptual-Framework.pdf?hsCtaTracking=3b37ee09-f32f-4cb3-ae50-89c55a6eebb4%7C302f7abc-aaba-42a7 -ab7d-8a4e22f43900. 16. Swierk J. (2016) THE ROLE OF BUSINESS MODELS IN MANAGING ORGANIZATIONS IN TURBULENT TIMES. http://www.toknowpress.net/ISBN/978-961-6914-16-1/papers/ML16-149.pdf. 17. Syroizhko V.V. (2015) The need for integrated reporting, and its development.http://www.auditfin.com/fin/2015/4/fin_2015_41_eng_02_05.pdf. 18. THE INTERNATIONAL <IR> (2018). http://integratereporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf. 19. The official site of the RUIE (2018). Http://рспп.рф/simplepage/474. 20. ISAE 3000 "Assurance Engagements Other than Audits or Reviews of Historical Financial Information" (Revised). (2018). https://www.irba.co.za/upload/ISAE%203000%20Revised%20December%202013.pdf. 21. The concept of development of public non-financial reporting. Approved by the Decree of the Government of the Russian Federation of May 5, 2017 No. 876-p (2018).http://www.consultant.ru/law/hotdocs/49565.html/.
Year 2018,
Volume: 4 Issue: 12, 263 - 277, 28.12.2018
Abstract
The key subject
of this publication is definition of the role of the audit in the preparation
and verification integrated reporting. The functions of internal audit as an
instrument of internal control of the processes of preparation integrated
reporting are considered. The authors are disclosed the problems of external
audit verification of integrated reporting. The purpose of this research is systematic approach to the issue of audit
compliance assurance and reliability of integrated reporting.
The results: the
main functions of the implementation of the validation control of internal
audit at the stages of preparation of integrated reporting. The positions of
formation of methodical approaches to verification of integrated reporting by
external auditors are considered.
References
- 1. AA1000 Account Ability Principles Standard. (2018). http://www.accountability.org/wp-content/uploads/2018/05/AA1000APS-2008.pdf. 2. Consolidated set of GRI sustainability reporting standards 2018. (2018). https://www.globalreporting.org/standards/?g=7501498c-30be-43ac-a23b-c61f4e7aed29. 3. International Auditing and Assurance Standards Board. (2018) http://www.ifrs.org.ua/wp-content/uploads/2014/05/2013_IAASB_Handbook_Vol-2.1.pdf. 4. <IR>: International Council on Integrated Reporting (IIRC) standard. (2018) http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL- IR-FRAMEWORK.docx_en-US_ru-RU.pdf. 5. Ioana D. (2014). Adriana T. Research agenda on integrated reporting: new emerging theory and practice.D. Ioana, T. Adriana // Procedia Economics and Finance. No. 15. - P. 221 - 227. 6. Glushko, D.A. (2016). Integrated reporting and prospects for its implementation in the Russian Federation D.A. Glushko // Accounting. Analysis. Audit. - No. 1.-C. 126 - 130. 7. Kazakova, N., Gendon, A., Sedova, N., & Khlevnaya, E. (2018). Estimation of factors and projected growth of the metallurgical branch of Russia under unstable market conditions. METALURGIJA. Vol. 57, No. 4. pp. 360-362. 8. Kazakova N.A. (2017). Analytical procedures: experience of use in audit and evaluation of economic activity Bulletin of the Financial University. No. 2.P.113-120. 9. Kogdenko V.G., Melnik M.V. (2014) Integrated reporting: issues of formation and analysis. V.G. Kogdenko, M.V. Melnik // International Accounting. No. 10. - P. 2-15. 10. Novozhilova Yu.V. (2018). Information and analytical support of the integrated reporting: an estimation of influence of stakeholders on change of created cost https://elibrary.ru/download/elibrary_28849591_32663094.pdf. 11. Official website “RRN” (2018). http://ir.org.ru/mass-media/novosti/295-prezentatsiya-rezultatov-issledovaniya-korporativnaya-prozrachnost-krupnejshikh-rossijskikh-kompanij-2017. 12. Official website of the United Nations. (2018). https://www.un.org/sustainabledevelopment/sustainable-development-goals/. 13. PJSC "Norilsk-Nickel" (2018). https://www.nornickel.ru/upload/iblock/76c/NN_CSO2017_WEB.pdf. 14. Rating Agency "Expert"(2018). https://raexpert.ru/researches/year_report/go_2017. 15. SASB CONCEPTUAL FRAMEWORK. (2018). http://library.sasb.org/wp-content/uploads/2017/02/SASB-Conceptual-Framework.pdf?hsCtaTracking=3b37ee09-f32f-4cb3-ae50-89c55a6eebb4%7C302f7abc-aaba-42a7 -ab7d-8a4e22f43900. 16. Swierk J. (2016) THE ROLE OF BUSINESS MODELS IN MANAGING ORGANIZATIONS IN TURBULENT TIMES. http://www.toknowpress.net/ISBN/978-961-6914-16-1/papers/ML16-149.pdf. 17. Syroizhko V.V. (2015) The need for integrated reporting, and its development.http://www.auditfin.com/fin/2015/4/fin_2015_41_eng_02_05.pdf. 18. THE INTERNATIONAL <IR> (2018). http://integratereporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf. 19. The official site of the RUIE (2018). Http://рспп.рф/simplepage/474. 20. ISAE 3000 "Assurance Engagements Other than Audits or Reviews of Historical Financial Information" (Revised). (2018). https://www.irba.co.za/upload/ISAE%203000%20Revised%20December%202013.pdf. 21. The concept of development of public non-financial reporting. Approved by the Decree of the Government of the Russian Federation of May 5, 2017 No. 876-p (2018).http://www.consultant.ru/law/hotdocs/49565.html/.
There are 1 citations in total.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | December 28, 2018 |
| Submission Date | November 3, 2018 |
| Published in Issue | Year 2018Volume: 4 Issue: 12 |
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