title: ÐÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¦ÐÐ¢Ð - ÐÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ ÑÑÐ»ÑÐ³Ð¸Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Audit methodology using modern technologies (on the example of LLC Â«CATR â Audit ServicesÂ»)
Creators: name: ÐÐ°ÐºÑÐ»Ð¸Ð½Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ°
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ
Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸
financial audit
digital technologies
methodology
financial statements
audit algorithm

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÐÐÐ Â«Ð¦ÐÐ¢Ð  â ÐÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ ÑÑÐ»ÑÐ³Ð¸Â» Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: Ì¶ Ð¸Ð·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð² ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÑÐ»Ð¾Ð²Ð¸ÑÑ; Ì¶ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; Ì¶ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÐºÐ¾Ð½ÐºÑÐµÑÐ½Ð¾Ð¹ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð² Ð¿ÑÐ¾ÑÐµÑÑ Ð°ÑÐ´Ð¸ÑÐ° ÐÐÐ Â«Ð¦ÐÐ¢Ð  â ÐÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ ÑÑÐ»ÑÐ³Ð¸Â». ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð² Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ ÐºÐ°ÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ Ñ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ°Ð¼Ð¸ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ Ð¿Ð¾Ð´Ð´ÐµÑÐ¶Ð°Ð½Ð¸Ñ ÑÑÐ¾Ð²Ð½Ñ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸ Ð Ð¤. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð², Ð° ÑÐ°ÐºÐ¶Ðµ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ðµ Ð¸Ð½ÑÑÑÑÐºÑÐ¸Ð¸, Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. ÐÑÐµÐ½ÐºÐ° Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð¿ÑÐ¸Ð²Ð»ÐµÐºÐ°ÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð¸ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð² Ð¿ÑÐ¾ÑÐµÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÐ¼Ð¸ Ð Ð¤ Ñ ÑÑÐµÑÐ¾Ð¼ Ð¾ÑÑÐ°ÑÐ»ÐµÐ²ÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹.
description: The given work is devoted to analysis and formation recommendations for improving the audit methodology of LLC Â«CATR â Audit ServicesÂ» using modern technologies. The research set the following goals: Studying the theoretical aspects of auditing in modern conditions. Analysis of the organizational and economic situation of LLC Â«CATR â Audit ServicesÂ». Proposal and economic justification of the introduction of a specific modern technology in the audit process of LLC Â«CATR â Audit ServicesÂ». The relevance of the topic is due to the need for companies to carry out high-quality, effective auditing with automation elements to maintain the level of digital development of the Russian economy. The sources of information were data from domestic and foreign research literature, official Internet resources, as well as the companys internal audit methodology, instructions for using modern information systems, internal corporate news portals and the companys financial statements. The investment attractiveness of the project was assessed using MS Office (Excel). Introduction of modern technology and software into the audit process is proposed. The results of the proposed activities can be applied by Russian companies, taking into account industry specifics.