title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð¾Ð² ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÑÐ±ÑÐµÐºÑÐ¾Ð² ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of approaches to standardization of auditing economic entities in the construction industry
Creators: name: Ð§Ð¶Ð°Ð¾ Ð§Ð¶Ð¸ÑÐ¾
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: 2024
Subjects: Ð°ÑÐ´Ð¸Ñ
ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¸Ð·Ð°ÑÐ¸Ñ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÐºÐ¸Ð¹ ÑÑÐ±ÑÐµÐºÑ
ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÐ¾Ð»Ñ
audit
standardization
economic entity
construction industry
accounting policy
internal control

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description: The significance of the WQR topic is due to the fact that the study will allow not only to conduct an extensive analysis of the current state of auditing activities in this area, but also to propose new methodologies and approaches to auditing, specially adapted to the specifics of the activities of construction companies. This will improve the quality of audits, ensure greater reliability of financial information and increase the level of confidence in the financial statements of companies in this sector. The object of the research and development work is the financial and economic activities of construction organizations. The subject of the study is a set of theoretical-methodological and organizational-methodological provisions of accounting and auditing for the implementation of accounting and control procedures for construction entities. The purpose of the study is to develop theoretical and develop organizational and methodological provisions for auditing the activities of economic entities in the construction sector. The final qualifying work contains tasks related to the consideration of theoretical and methodological provisions for the formation of an information base as the basis for an audit, and the determination of the use of IFRS in accounting policies. During the work, the system of audit and financial control of accounting activities in the construction industry was analyzed. An analysis of the application of accounting standards by participants in the construction process was also carried out. Analysis and processing of data used in writing the dissertation research was carried out using the MS Office package (Excel). Based on the data obtained, a unified standard for auditing construction entities was developed.