Информационная безопасность хозяйствующего субъекта и информационные потребности пользователей бухгалтерской отчетности: поиск консенсуса и компромисса в условиях глобализации
| العنوان: | Информационная безопасность хозяйствующего субъекта и информационные потребности пользователей бухгалтерской отчетности: поиск консенсуса и компромисса в условиях глобализации |
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| المصدر: | Вестник Томского государственного университета. Экономика. |
| بيانات النشر: | Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Национальный исследовательский Томский государственный университет», 2015. |
| سنة النشر: | 2015 |
| مصطلحات موضوعية: | АУДИТ,ПОЛЬЗОВАТЕЛИ БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ,НАЦИОНАЛЬНАЯ БЕЗОПАСНОСТЬ,ИНВЕСТИЦИОННЫЙ МАРКЕТИНГ,АУДИТОРСКОЕ ЗАКОНОДАТЕЛЬСТВО,НЕЗАВИСИМЫЙ АУДИТ ЦЕНТРАЛЬНОГО БАНКА РОССИИ,AUDIT,USERS OF ACCOUNTING RECORDS,NATIONAL SECURITY,INVESTMENT MARKETING,AUDITING LEGISLATION,INDEPENDENT AUDIT ON THE CENTRAL BANK OF RUSSIA |
| الوصف: | Аудит как инструмент тотального мониторинга за деятельностью ключевых игроков национальных экономик в условиях глобализации, или элемент инвестиционного маркетинга, или действительно востребованный демократический институт независимого финансового контроля. Пытаясь отстраниться от навязанных определений, лозунгов и догм, в статье изложена авторская позиция. На основе проведенного исследования в сфере банковского аудита иллюстрируется подрыв доверия российских пользователей бухгалтерской отчетности коммерческих банков к результатам аудиторских экспертиз. National interests and the restoration of the economic sovereignty are priorities announced by the President of the Russian Federation Vladimir Putin in his Address to the Federal Assembly on December 4, 2014. Within the framework of national information security, the paper reviewed the role of the audit as an economic institution. "Independent" audit was deliberately introduced as a democratic institution of financial control to the economic area after the collapse of the union state and its reorientation towards market-type reforms. Foreign audit firms currently audit the majority of Russian enterprises of strategic importance. Four audit firms with foreign ownership cover more than forty-six per cent of the total income received from the auditing activities in the Russian Federation. Monopolization of the audit market has considerable implicit risks. Audit is a tool for monitoring the key players of the national economies in the context of globalization, or an element of investment marketing, or, indeed, an essential democratic institute for independent financial control? The author's opinion in this paper is different from the established one because she tried to distance from the artificially formed stereotype. The paper proposes to abandon the binding nature of the audit of financial statements in favor of the interests of the information security of the national economies. A research in the field of bank audit illustrates that Russian users of commercial banks' financial statements tend to distrust audit results. Audit is defined as a socially-oriented market economy institution. It is viewed as an independent examination of the information from the financial statements of an economic entity to verify its completeness and reliability. It should be noted that audit, as any tool for control, could be used in many ways. Therefore, it is important to seek for a balanced compromise between information security of a business entity and information requirements of financial statements users. If the society recognizes audit as an important economic institution of financial control, it should respond to the facts provided in the paper by initiating measures to improve audit quality. The author suggests that such measures may include an increased personal accountability of an auditor for issued audit reports and prioritizing of the national economic interests and traditions. The author suggests improving Russian auditing legislation in favor of the interests of national security. Audit firms have an indirect influence on the investment attractiveness of business entities. Audit de facto acts as an element of investment marketing and PR intended to boost public interest to an audited entity by encouraging favorable public perception of its transparent business activities, openness, and publicity. |
| وصف الملف: | text/html |
| اللغة: | Russian |
| تدمد: | 2311-3227 1998-8648 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=od______2806::7c2c83d329970eb39b736fd0d0dac99a http://cyberleninka.ru/article_covers/16379216.png |
| Rights: | OPEN |
| رقم الانضمام: | edsair.od......2806..7c2c83d329970eb39b736fd0d0dac99a |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 23113227 19988648 |
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