name
Shvyreva Olga Ivanovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
Web site url
—
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 6
Сформировать список работ, опубликованных в Научном журнале КубГАУ
-
METHOD OF AUDITING IMAGINARY AND FEIGNED ACCOUNTING OBJECTS
DescriptionThe article is devoted to the questions of audit evidence about imaginary and feigned accounting objects. We have developed the set of audit procedures to improve verification efficiency
-
Description
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
-
MODELING OF MODERN TRENDS IN RISKORIENTED AUDIT WITH THE APPLICATION OF BAYES THEOREM
DescriptionThere are many ways to improve the decisionmaking process, but, with a big amount of data and complexity of decision-making trees, it's becoming more and more complicated to keep up with the flow of information coming from many spheres of modern life. Therefore, the development of various problemsolving approaches has become an important step in changing the face of existing technological systems. This idea appeared in the work of an American scientist J. Perl who, in 1988, founded a new probabilistic approach to artificial intelligence and developed principles of Bayesian Network. Bayesian Network is a graphical model that represents a set of random variables and their conditional dependencies. In the article, the most valuable parts of the given topic have been reviewed, cognitive maps have been compared with their partial manifestation - Bayesian Network; also, one of the options to practically use such models in the audit field has been analyzed by observing a possible decision-making process of giving a modified or unmodified opinion
-
Description
The article is devoted to particularities of functioning of agricultural sector of the Krasnodar region. Problematic aspects of the industry, the negative and positive trends in the development of the agricultural organizations were marked for the region
-
ASSESSMENT OF THE CURRENT STATE OF PRODUCTION AND PROCESSING OF MILK IN THE KRASNODAR REGION
DescriptionThe authors have investigated the main trends in prоduction and processing of milk in the Krasnodar region. The complex of measures of state support of private farms and agricultural consumer cooperatives is justi-fied in order to stabilize the regional raw milk market
-
THEORY AND METHODOLOGY OF GOING CONCERN AUDITING: PROBLEMS AND SOLUTIONS
DescriptionFor many consecutive years, one of the main violations on the results of external quality auditing control is the improper validation of the going concern. Our studies have shown that this problem is caused by two reasons. First, this is the normative regulation lack of signs of going concern’s violation. Secondly, this is the unreasonably high role of professional judgment of auditor in identifying and assessing the significance of features of possible liquidation (bankruptcy). The article summarizes the relevant aspects of legislative regulation of going conсern, based on the innovations of recent years. There is substantiated the assessment of the non-compliance with legislation on the net assets and share capital formation, with payment discipline, violations of other regulations influence the probability of forced entity liquidation. To solve the second problem key inadequate identification and assessment of the significance of the going concern features risks have been highlighted. The main directions of internal standardization of going concern’s auditing are suggested and substantiated. The implementation of these proposals will ensure the auditing principles of objectivity, due diligence and sustainability