•  
  •  
 

Article Classification

Sustainable Development

Abstract

In the modern condition of economy transformation, in the result of reformation of social insurance system appeared different problems. In the result of previous research about the transformation of social insurance system we defined some disadvantages of this sphere expressed in candidate dissertation on theme “Features of development and modernisation of social security system in the national economy of Tajikistan”. The problems regarding to amount of social insurance influenced to the research in the aspect of auditing. So, just by controlling and revision procedures determines economic based decisions for decreasing problems. Methods. In the process of our research, we used several methods of research work, such as, observation, interviews, comparison analyses and accounting calculations by different important primary materials of SASIP (State Agency of Social Insurance and Pension) of Republic of Tajikistan. Results and discussion. In order to the offered theory, used author’s formula (AAR = Ri * Rci * Rnf) and conceptions of auditing influences to the quality of revision process and by solution defined the real condition of the main indicators of social insurance system. The result of this solution improves the process of audit procedures for correctly making decisions. Conclusion. In the modern of sustainable development of economy each sphere must follow to the time requirements. That is why auditors and accountants of any type of companies, just of social insurance system have to work by national confirmed regulations of the country and in the case of appearing any problem organize discussion clubs for solution them.

References

Abdurahmonova, M. Z. (2017a). On the question of the study of the conceptual-categorical apparatus of social support of the population in a transformational economy. Bulletin of the Tajik National University, 2(1). 123-127 (in Russian).

http://ec.vestnik-tnu.com/index.php/ru/vestnik-tnu-2017-2-1.html

Abdurahmonova, M. Z. (2017b). Some trends in solving the problems of social security. Bulletin of St. Petersburg State Agrarian University, 1(46) (in Russian).

https://spbgau.ru/files/nid/5583/izvestiya_146.pdf

Abdurahmonova, M. Z. & Buhadirov. H. I. (2020). The features of social protection of vulnerable segments of population in the stability development economy condition of Tajikistan (in english). American Journal of Economics and Business Management, 3(1), 266-272. https://www.grnjournals.us/index.php/AJEBM/

Al-Adeem, K. R. (2017). A Need for Theorizing Corporation: An Accounting. International Journal of Accounting Research, 5(2), 166.

https://www.longdom.org/open-access/a-need-for-theorizing-corporation-an-accounting-perspective-2472-114X-1000166.pdf

Anders, S. B. (July 6, 2018). Nonprofit accounting resources. The CPA Journal: The Voice of The Profession. https://www.cpajournal.com/2018/07/06/best-search-engines-for-accountants/

Anders, S. B. (May 22, 2020). Nonprofit accounting resources. The CPA Journal: The Voice of The Profession. https://www.cpajournal.com/2020/05/22/nonprofit-accounting-resources/

Bogachenko, V. M., Kirillova, N. A. (2018). Accounting. D: Phoenix (in Russian). https://nsportal.ru/npo-spo/ekonomika-i-upravlenie/library/2018/05/15/uchebnik-v-m-bokachenko-n-a-kirillova

Bubnovskaya, T. V. (2018). Problems of audit of the formation of financial results. State University of Economics and Service (in Russian). https://cyberleninka.ru/article/n/problemy-audita-formirovaniya-finansovogo-rezultata

Bychkova, S. M., Badmaeva, D. T. (2018). Accounting and analysis: Textbook Standard of the third generation (in Russian). SPb: Peter. https://www.labirint.ru/books/608017/

Bychkova, S. M. (2018). Accounting and analysis: Textbook (in Russian). Peter. https://library.bntu.by/bychkova-s-m-buhgalterskiy-uchet-i-analiz-dlya-bakalavrov-i-specialistov

Bychkova, S. M., & Itygilova E. Y. (2018). The procedure for the formation of the final audit documents IFRS and ISA in a credit institution. https://docplayer.ru/56879358-Bychkova-s-m-itygilova-e-yu-mezhdunarodnye-standarty-audita-ucheb-posobie-pod-red-s-m-bychkovoy-m-tk-velbi-izd-vo-prospekt-s.html

Jordan, C. E., & Clark, S. J. (September 25, 2017). The prevalence of CPAs in the accounting academy. The CPA Journal: The Voice of The Profession.

https://www.cpajournal.com/2017/09/25/prevalence-cpas-accounting-academy/

Jayeola, O., Agbatogun, T. O., & Akinrinlola, T. O. (2017). Audit Quality and Earnings Management among Nigerian Listed Deposit Money Banks. International Journal of Accounting Research, 5(2), 1-5.

https://www.longdom.org/open-access/audit-quality-and-earnings-management-among-nigerian-listed-depositmoney-banks-2472-114X-1000159.pdf

Kudrenko, N. V., & Demianchuk S. Y. (2019). Information systems and technologies in the audit. Formation of market relations in Ukraine #5(216). https://cyberleninka.ru/article/n/information-systems-and-technologies-in-the-audit/viewer

Lantsova, A. D. (2019). Organization of the system of internal control of the costs of the organization’s labor remuneration as a necessary component of effective management. Young Scientist, 4(2). https://moluch.ru/archive/63/10181/

Lehmann, D. (2020). Next-generation internal audit governance. The CPA Journal: The Voice of The Profession.

https://www.cpajournal.com/2020/06/01/next-generation-internal-audit-governance/

Loskutova, M. A. (2020). The Development of the Insurance Market in the Context of Digitalization and Consolidation. Accounting Analysis Auditing, 7(5), 44-55 (in Russian). https://doi.org/10.26794/2408-9303-2020-7-5-44-55

Millman, C. M. (April 30, 2019). Avoiding litigation when auditing government contractors. The CPA Journal: The Voice of The Profession. https://www.cpajournal.com/2019/04/30/avoiding-litigation-when-auditing-government-contractors/

Mishra, A. K. (2020). Conceptual Framework of Natural Accounting. International Journal of Accounting Research, 8.

https://www.longdom.org/open-access/conceptual-framework-of-natural-accounting.pdf

Omolaye, K. E., & Jacob R. B. (2017). The role of internal auditing in enhancing good corporate governance practice in an organization. International Journal of Accounting Research, 6(1), 174. https://www.longdom.org/open-access/the-role-of-internal-auditing-in-enhancing-good-corporate-governancepractice-in-an-organization-2472-114X-1000174.pdf

Plaskova, N. S. (2020). Financial Controlling as a Function of Managing an Organization’s Strategy. Accounting Analysis Auditing, 7(5), 24-32 (in Russian).

https://doi.org/10.26794/2408-9303-2020-7-5-24-32

Rastegaeva, F. S., & Rahmatullin A. M. (2016). Modern approaches for the projects in the internal audit. International Scientific Research Journal, 1(43), 72-75.

https://doi.org/10.18454/IRJ.2016.43.060

Reuters, T. (October 12, 2017). Audit practice alert provides guidance for revenue standard. The CPA Journal: The Voice of The Profession. https://www.cpajournal.com/2017/10/12/audit-practice-alert-provides-guidance-revenue-standard/

Reuters, T. (December 10, 2018). Tax and accounting update. The CPA Journal: The Voice of The Profession. December. https://www.cpajournal.com/2018/12/10/tax-accounting-update-25/

Radin, A. J. (August 24, 2018). Are audit committees worth the cost?. The CPA Journal: The Voice of The Profession. https://www.cpajournal.com/2018/08/24/are-audit-committees-worth-the-cost/

Smirnov, V. V. (2020). Integral Strategic Performance - Optimization of a Company’s Activity with the Requirements of Interested Parties. Accounting Analysis Auditing, 7(5), 15-23 (in Russian). https://doi.org/10.26794/2408-9303-2020-7-5-15-23

Soboleva, G. V., & Zuga, E. I. (2020). Gender Policy of Auditing Companies in Russia: Current Situation and Prospects. Accounting Analysis Auditing, 7(5), 56-68 (in Russian). https://doi.org/10.26794/2408-9303-2020-7-5-56-68

Thomson, J. (October 6, 2017). Is the accounting profession committed to closing the skills Gap. The CPA Journal: The Voice of The Profession.

https://www.cpajournal.com/2017/10/06/accounting-profession-committed-closing-skills-gap/

Vakhrushina, M. A., & Prunenko M. A. (2020). The Relationship Between Procedures of Management Accounting and Internal Control. Accounting Analysis Auditing, 7(5), 80-90 (in Russian). https://doi.org/10.26794/2408-9303-2020-7-5-80-90

Waymire, T. R., Webb, T. Z., & West, T. D. (May 8, 2019). To Audit or Not to Audit. The CPA Journal: The Voice of The Profession. May. https://www.cpajournal.com/2019/05/08/to-audit-or-not-to-audit/

Included in

Economics Commons

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.