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Educational Programme
Final Grade
Year of Graduation
Aleksandra Dubovik
Accounting and Audit of Financial Investments
(Bachelor’s programme)
As a basic source of information for taking important management decisions a proper accounting and audit of financial investments has a great significance for companies maintaining accounting records in accordance with Russian and international standards.

The aim of this research is to develop an informational and methodological support of financial investments accounting and audit.

The research objectives include:

1. Defining of aims and tasks of accounting and audit of financial investments;

2. Analysis of the statutory regulation of financial investments accounting and audit;

3. Implementation of accounting standards in the sphere of financial investments using OJSC “Volga TGC” as an example;

4. Analysis of changes of the company’s financial situation as a result of considered operations;

5. Choice and implementation of techniques of the estimation of materiality level of errors, the system of internal control, the audit risk and the sample in respect to financial investments in OJSC “Volga TGC”;

6. Development of plan and programme of audit of financial investments;

7. Selective approbation of audit procedures and a development of recommendation for company’s accounting system improvement.

The statutory regulation is considered to be a theoretical and methodological base of the investigation. Comparative analysis is the main research tool.

It has been found that the deviations in values of financial investments obtained under IAS/IFRS in comparison with those obtained under Russian standards depend on the fact if we have access to a market information.

Also financial results of operations with financial investments in accordance with international standards provides lower values in contrast with figures in Russian accounting.

Besides, the research includes informational and methodological support of financial investments audit for OJSC “Volga TGC”.

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