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Евразийский Союз Ученых (ЕСУ) #29, 2016 |
стов-практиков и экспертов в области экологического менеджмента. А главное, необходимо работать с такими сложными ситуациями на понятийном уровне.
Список литературы
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2. Горбунова О. И., Позднякова М. В. Внедрение и функционирование системы экологического менеджмента на предприятии «Усолье-Сибирский Силикон» // Известия Иркутской государственной экономической академии. - 2011. -№. 5.— С. 96-98.
3. Дело о Байкале. Первая международная общественная экологическая экспертиза «Байкал» 15-31 октября 1988. Публикация материалов. -Иркутск: «Оттиск», 2000. — 472 с.
4. Дерягина С. Е. и др. Экологический менеджмент на предприятии //Екатеринбург: ИПЭ УрО РАН-УГТУ УПИ. - 2007.— С. 38-41.
5. Качалов В.А. Системы экологического менеджмента в учебниках (энциклопедия ошибок) // НТК «Трек». Научно-технический сборник «Все о качестве. Отечественные разработки». — Вып. 81. — 2012. Режим доступа: http ://www. icgrp. ru/docs/list/article/?action=showpro duct&id=118 (дата обращения 19.04.16 г.).
6. Качалов В.А. Энциклопедия ошибок в менеджменте качества. Учебники по управлению качеством // Стандарты и качество. - 2003. - №. 1.— С. 89-95.
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THE PROBLEMS OF DYSFUNCTION THE RUSSIAN AUDIT INSTITUTION
Erokhina Ekaterina
Postgraduate studies, Peoples' Friendship University of Russia, Moscow,
Russian Federation
ABSTRACT. In the article the author presents a model of institutional relations in the audit, on the basis of which there are various types of behavior of its members, as well as proposed solutions to the problems of audit institute dysfunction.
АННОТАЦИЯ. В статье представлена модель институциональных отношений в аудите, на основе которой установлены различные типы поведения ее участников, а также предложены пути решения проблем дисфункции института аудита.
Keywords: audit dysfunction, Audit Institution, institutional relationships, the quality of audit activities, auditors SRO
Ключевые слова: аудит, дисфункция, институт аудита, институциональные отношения, качество аудиторской деятельности, СРО аудиторов
The emergence of institutions is closely linked to the need to address the essential problems of society, the solution of which the existing instruments cannot be or will not bring the expected results. The main prerequisite for the emergence of institutions is a situation in which society is unable to deal with the emerging circumstances.
According to the recognized leaders in the field of audit S.M. Bychkova and E.Y. Itygilova [1] the nature of the institute of audit activity is social activity of society and the individual as a whole, as well as its objectification and specialization. Any social institution interacts with the social environment or society through the implementation of the fundamental functions of social institutions - to meet the needs of society. Moreover, all institutions are organized social systems, which are characterized by the people involved
in such systems, as well as the audit institution - Institute of Economics - is a society pursues economic interests.
In the process of operation, the main threat that may arise - dysfunction of the audit institution. If the changing needs of society and the institutions don't conform to the structure and functions, the role of their work in society will be reduced and may lead to the formality of their existence. Prevention events on auditing activities dysfunction due to changing operating conditions, is one of the most important tasks of the present stage of development of the audit. At the same event the points out in his article E.Y. Itygilova [3], marking a key role to overcome audit dysfunction.
The components of audit institution in Russia are presented in Figure 1.
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Laws, standards, The Code of ethics of auditors, Auditor professional Standard
Audit theory, postulates of audit, standards, The Code of ethics of auditors, Auditor professional Standard, internal audit standards
Accounting Institute Entrepreneurship and business institutions Legal and political institutions Education Institute
Figure 1 - The components of audit institution in Russia Source: author's elaboration
The Figure 1 is a projection of the formal and informal rules, their intersections, as well as the projection of the intersection with social institutions. When a certain combination of intersections achieved equilibrium of the system. Existing projections audit institution may be presented as a model of institutional relations, as in his article mentions E.Y. Itygilova [3], where there are 4 options inconsistent behavior: the presence of the possibility, but not the ability to assess the quality; ability, but the lack of opportunities to assess the quality; interest in the audit, but the inability to rely on the audit opinion; obligation to audit, but the lack of interest in it. There are several ways to overcome the dysfunction of the audit:
- A detailed analysis of each of the emerging issues in the audit of the institute;
- an integrated approach to the analysis of the entire array of audit issues;
- improve the quality of information to auditors;
- improve the quality of audit information (through audit);
- improving the internal regulations of the audit activity, as well as self-regulation of the Institute as a whole;
- the introduction of uniform requirements by the self-regulatory organizations to their members -audit organizations.
The proposed list of activities is not exhaustive, however, to a large extent can partially remove the persistent problems of audit institute dysfunction.
List of references:
1. Bychkova, S.M., Itygilova, E.Y. Responsibility in auditing activities [electronic resource] / URL: https://books.google.ru/books?id=EEPWCwAAQBAJ
&printsec=frontcover&hl=ru#v=onepage&q&f=false Date of treatment: 15.08.2016
2. Erokhina, E.I. Development of approaches assess compliance with the requirements of audit standards within the implementation of quality control self-regulating organizations of auditors (SROa) / dis. on soisk. step. Ph.D .. in the spec. 080 012 - Accounting and Statistics / Peoples' Friendship University of Russia - 293. - 2016.
3. Itygilova, E.Y. Dysfunctional problems of audit institute at the present stage of its development and ways to overcome them [Printed / Electronic resource] / URL:file:///C:/Users/erokhina_e/Downloads/disfunkts ionalnye-problemy-instituta-audita-na-sovremennom-etape-ego-razvitiya-i-puti-ih-preodoleniya.pdf Treatment Date: 15.08.2016
4. Institutsional'naya ekonomika [Institutional economy]: uchebnik dlya studen-tov,obuchayushchikhsya po napravleniyu "Ekonomika" (magistratura). Moscow: INFRA-M Publ., 2007. 703 p. (in Russian).
5. Karagod, V.S., Golubeva, N.A., Erokhin, E.I. EPI- analysis duties execution of external quality control functions of the members of self-regulating organizations of auditors / monograph [Printed] / M .: Peoples' Friendship University of Russia - 2016
6. Sokolov V. Ya. Risk analysis of an audit inspection // Apskaita, auditas, analize: mokslas ino-vacije ir globalizacijos kontekste: tarptautines mok-slines konferencijos, vykusios Lietuvoje Vilniaus universitete, Ekonomikos fakultete 2012 m. kovo 2930 d., mokslo darbai. 1 dalis. Vilnius: Vilniaus univer-sitetas, 2012. pp. 655—661. (in Lithuania).
