Specific Features of Audit and Assessment of Foreign-Trade Barter Deals

Today the impact of foreign-trade operations as an important element of foreign – economic activity on economy of Russia has increased. Thus showing all stages of foreign-trade barter deal is becoming more and more acute. Because of that the organization could avoid difficulties in the process of sh...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	E. I. Efremova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	audit barter deals import export auditing procedures Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/1629a5e2a7704811905cdc7de152ba97
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:1629a5e2a7704811905cdc7de152ba97
record_format	dspace
spelling	oai:doaj.org-article:1629a5e2a7704811905cdc7de152ba972021-11-15T05:20:47ZSpecific Features of Audit and Assessment of Foreign-Trade Barter Deals2413-28292587-925110.21686/2413-2829-2018-4-69-78https://doaj.org/article/1629a5e2a7704811905cdc7de152ba972018-07-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/531https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Today the impact of foreign-trade operations as an important element of foreign – economic activity on economy of Russia has increased. Thus showing all stages of foreign-trade barter deal is becoming more and more acute. Because of that the organization could avoid difficulties in the process of shaping income of the operation. As a result of export-import operation integration not only positive effects but also certain problems were found. Practice of auditing demonstrated that currency, commercial and finance risks are not controlled completely or are controlled insufficiently, which can cause damages to the organization. An important step during auditing is the process of identifying advantages and disadvantages in the existing control over foreign-trade barter deals. In case such a control is absent, the assessment of goods movement on the way, in places of storage and transportation is violated. According to the Federal Customs Service import reached the minimum value in the last 5 years. It is connected mainly with food embargo (which caused the record drop in deliveries from EU countries), numerous bans introduced last year and fall in the ruble rate. The author advanced methodology of barter deal auditing during conducting foreign economic activity by organizations and the system of record-keeping of operations, which play an important role in foreign trade of Russian organizations and entrepreneurs.E. I. EfremovaPlekhanov Russian University of Economicsarticleauditbarter dealsimportexportauditing proceduresEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 4, Pp 69-78 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	audit barter deals import export auditing procedures Economics as a science HB71-74
spellingShingle	audit barter deals import export auditing procedures Economics as a science HB71-74 E. I. Efremova Specific Features of Audit and Assessment of Foreign-Trade Barter Deals
description	Today the impact of foreign-trade operations as an important element of foreign – economic activity on economy of Russia has increased. Thus showing all stages of foreign-trade barter deal is becoming more and more acute. Because of that the organization could avoid difficulties in the process of shaping income of the operation. As a result of export-import operation integration not only positive effects but also certain problems were found. Practice of auditing demonstrated that currency, commercial and finance risks are not controlled completely or are controlled insufficiently, which can cause damages to the organization. An important step during auditing is the process of identifying advantages and disadvantages in the existing control over foreign-trade barter deals. In case such a control is absent, the assessment of goods movement on the way, in places of storage and transportation is violated. According to the Federal Customs Service import reached the minimum value in the last 5 years. It is connected mainly with food embargo (which caused the record drop in deliveries from EU countries), numerous bans introduced last year and fall in the ruble rate. The author advanced methodology of barter deal auditing during conducting foreign economic activity by organizations and the system of record-keeping of operations, which play an important role in foreign trade of Russian organizations and entrepreneurs.
format	article
author	E. I. Efremova
author_facet	E. I. Efremova
author_sort	E. I. Efremova
title	Specific Features of Audit and Assessment of Foreign-Trade Barter Deals
title_short	Specific Features of Audit and Assessment of Foreign-Trade Barter Deals
title_full	Specific Features of Audit and Assessment of Foreign-Trade Barter Deals
title_fullStr	Specific Features of Audit and Assessment of Foreign-Trade Barter Deals
title_full_unstemmed	Specific Features of Audit and Assessment of Foreign-Trade Barter Deals
title_sort	specific features of audit and assessment of foreign-trade barter deals
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/1629a5e2a7704811905cdc7de152ba97
work_keys_str_mv	AT eiefremova specificfeaturesofauditandassessmentofforeigntradebarterdeals
_version_	1718428663140057088

Specific Features of Audit and Assessment of Foreign-Trade Barter Deals

Ejemplares similares