Krinitskiy P. Kontrol' i reviziya v usloviyakh avtomatizatsii bukhgalterskogo ucheta [Control and audit in automated accounting]. Moscow, Finansy i statistika — Finance and Statistics, 2012 (in Russian). Scopri Reviziya i audit di G. Pupko: spedizione gratuita per i clienti Prime e per ordini a partire da 29€ spediti da Amazon.

Although the release date was originally planned for the first quarter of 2014, the game kept going in the beta stage until October 2014. Development and release After 1C Game Studios halted development for IL-2 Sturmovik: Cliffs of Dover, they officially announced development for IL-2 Sturmovik: Battle of Stalingrad in December 2012. IL-2 Sturmovik: Battle of Stalingrad is the 11th installment in the IL-2 Sturmovik series, but dealing with the game engines used in the series, it does belong to the third generation of IL-2 Sturmovik games. Il 2 sturmovik battle of stalingrad download. The Standard Edition's full version of the game spent almost a whole year to be released, until October 20, 2014. Those who had pre-ordered the Premium Edition of the game received access to an early alpha on the 19th of November 2013, while those who had pre-ordered the Standard Edition received access to the alpha on the 20th of December 2013.

The paper examines the main approaches to the definition of the concept of the audit and its methods. The research findings have demonstrated that the existing classifications cover only a part of the existing audit methods, which negatively affects the development of the audit theory and practice. Typical errors were identified in classifying audit methods for budget-funded institutions. A new classification of audit methods is proposed.

It is concluded that the use of analytical procedures as an audit method will allow the auditor to assess the actual state and financial prospects of a budget-funded institution as well as reliability of data on its continuous operation. The classification principles of audit methods developed in the paper are based on the deep insight into the audit nature, the methodology and improvement of the control practice. The author defines the principal objectives for the classification of audit methods: development of the theoretical basis; further enhancement of control practices; improving the training and professional development of auditors; increasing the efficiency and quality of audit activities in the whole.

The methodology of the audit is proposed based on six main stages: organizational and scientific; regulatory; calculations and analysis; reporting data verification; accounting data verification; summarizing audit results. Every stage is relatively independent in carrying out the audit making it possible to obtain: the most objective result of the audit in a shorter time, review initial documents and materials, which can improve the quality indices of implemented inspections, and reveal hidden and unused reserves.

The classification of audit methods for budget-funded institutions has been expanded and supplemented. The proposed procedures, in the opinion of the author, should be applied at each stage of the audit in budget-funded institutions.