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Accounting and auditing. Advanced course - course 4900 rub. from Open education, training 5 weeks, about 5 hours per week, Date November 29, 2023.
Miscellaneous / / December 01, 2023
The objective of the course is to introduce students to the criteria for recognizing objects in accounting, documenting business transactions, the art of constructing entries in accounting accounts. Significant attention in the course is paid to the issues of valuation of assets and liabilities in accounting, cost formation, structure of income and expenses in accounting. The audit block of the course is aimed at studying the practice of auditing. The focus is on assessing the risks of material misstatement of financial statements, audit technologies, control, analytical and detailed testing in within the framework of collecting audit evidence, the design of audit programs and the new format of the audit report, which is poorly reflected in Russian audit theory and practice
Guzov Yuri Nikolaevich First Deputy Dean of the Faculty of Economics Department (division) of Statistics, Accounting and Audit
Associate Professor at the Department of Statistics, Accounting and Audit, Faculty of Economics, St. Petersburg State University.
Experience in scientific and pedagogical work - 32 years_ 2000-2007. – Assistant to the Deputy of the State Duma of the Russian Federation. Participated in the development of privatization, municipal and audit legislation. In 2002-2003 – was a member of the working group for the preparation of the State Council of the Russian Federation and the preparation of new legislation on local government reform. In 1998-2007 – worked as deputy director for scientific work at the Institute of Regional Economics and Management, Faculty of Economics, St. Petersburg State University. As a responsible executor, he completed more than 20 research projects. In 2000-2005 – was the responsible executor for the project “Science City in Peterhof”; In 2000-2003 – participated in the development of the project “Common Educational Space of Russia-Belarus”; In 1994-1995 - director of the auditor training center at St. Petersburg State University; In 1995-1996 - Financial Director of the St. Petersburg Regional Fund for the Training of Financial and Managerial Personnel (World Bank Project); In 1992-1993 – internship at the University of Zurich. In 1995 – internship at the University of Tübingen. In 2008-2013 – internship at the Institute of Audit and Taxation of the University of Hamburg.
Candidate of Economic Sciences, Associate Professor
Position: Associate Professor, Department of Statistics, Accounting and Audit
Dina Alekseevna Lvova Doctor of Economics, Associate Professor of the Department of Statistics, Accounting and Auditing Graduated from Yaroslavl State University. P.G. Demidov in the Department of Accounting and Finance (1999) and postgraduate studies at the St. Petersburg Trade and Economic Institute in the Department of Accounting (2002). Scholarship holder of the Government of the Russian Federation. Defended her candidate (2002) and doctoral dissertations (2016) at St. Petersburg State University since 2003. works at the Department of Statistics, Accounting and Audit of St. Petersburg State University, teaching experience - 15 years. He has more than 100 publications, including articles in journals: “Accounting Historians Journal”, “Bulletin of St. Petersburg State University. Economics”, “International Accounting”, “Finance and Business”, etc. Trained at the University of Glasgow. Member of the European Accounting Association and the American Accounting Association. Awarded a medal from the Institute of Professional Accountants and Auditors of Russia for services to the development of the accounting profession. Main publications: From Theatrical to Scientific Reviewing: The Case of Nikolay Blatov (1875–1942) // Accounting Historians Journal. 2018, June. Vol. 45, No. 1. pp. 83-99. (co-authored with I.N. Lvova). DOI: 10.2308/aahj-10566. Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation // Proceedings of 2016 International Conference on Accounting, Auditing, and Taxation (ICAAT) 2016). Tallinn, 2016. WITH. 307-317. (co-authored with G. Soboleva, S. Soboleva) DOI: 10.2991/icaat-16.2016.49 Reflections on the Accounting Profession in Russia in the Late Nineteenth – Early Twentieth Century // Proceedings of 2016 International Conference on Accounting, Auditing, and Taxation (ICAAT) 2016). Tallinn, 2016. WITH. 307-317. (co-authored with I.N. Lvova). DOI: 10.2991/icaat-16.2016.31 Human capital in classical political economy and accounting of the first half of the 19th century. // Essays on the theory and history of accounting: monograph / ed. IN. IN. Kovaleva, D. A. Lvovoy. M.: Prospekt, 2016. WITH. 167-186. Accounting (financial) reporting: textbook. allowance. — 2nd ed. reworked and additional / ed. prof. I. IN. Sokolova. M.: Master: INFRAM, 2015. (team of authors) The origins of the accounting theory of the public sector of the economy. Monograph. St. Petersburg: St. Petersburg Publishing House. University, 2014.
Cand. economy Sciences Position: Associate Professor, Department of Statistics, Accounting and Auditing
1. Financial accounting: beginning (regulation and accounting of non-current assets)
2. Accounting for inventories and financial investments of the company
3. Capital and liabilities
4. Features of the preparation of financial statements of small, medium and large companies
5. Audit of financial statements. Part 16. Audit of financial statements. Part 2
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