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  The Role of Materiality and the Correct Assessment of Audit Risk in Issuing Quality Audit Report

  The Certified Public Accountant (CPA) has to take an oath before the independent financial audit may commence. Everyone has to comply with the code of ethics, perform a quality and independent work. This paper is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples on the definition and use of audit ... The Certified Public Accountant (CPA) has to take an oath before the independent financial audit may commence. Everyone has to comply with the code of ethics, perform a quality and independent work. This paper is aimed at supporting the work of auditors by providing theoretical knowledge and illustrative examples on the definition and use of audit materiality. Each of us is a user of financial statement information, however we may not always understand from the audit report if there is an unqualified (clear) opinion (in terms of volume). This is due to the fact that the audit materiality is stated in the audit file and not considered valuable in the audit report. In addition, the audit materiality is not a public information and any errors below the level of materiality remain in the audit file. What is the level of materiality determined by the auditor, what are the rules that have led to define it? This remains confidential information. The core of the audit is to determine the audit risk, the level of materiality and gathering audit evidence. Quality work performed by the auditor ensures audit quality. It is difficult to determine audit quality as this does not get clear from the auditor's report. Therefore, in order to better inform users of financial statements, it is required additional disclosures to be made in the audit report presented as recommendations in the study.

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  Mobile Internet Commerce as a Form of Fluid Commerce

  Mobile commerce is a form of non-store retail trade that furthers the development of e-commerce through its implementation using portable smart devices with Internet access. Evolutionary emergence of mobile commerce is a tool of expanding opportunities for the implementation of commerce in the desired user location and time. It stands out as a ... Mobile commerce is a form of non-store retail trade that furthers the development of e-commerce through its implementation using portable smart devices with Internet access. Evolutionary emergence of mobile commerce is a tool of expanding opportunities for the implementation of commerce in the desired user location and time. It stands out as a fluid, highly adaptable and highly personalized form of commerce, modern and efficient mechanism for selling products in global markets, which solves some of the current shortcomings of e-commerce, basically the possibility of completely autonomous and independent of physical fixed hardware to exchange in the preferred location for the virtual exchange.

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  Internet-Entrepreneurship in Russia and the New Forms of Training Young Entrepreneurs

  The article considers features of development of startups in Russia. Department of Business Informatics Financial University under the Government of the Russian Federation teaches undergraduate and graduate students the basics of entrepreneurship on the Internet from 2015. Developed author's techniques of training of young entrepreneurs based on ... The article considers features of development of startups in Russia. Department of Business Informatics Financial University under the Government of the Russian Federation teaches undergraduate and graduate students the basics of entrepreneurship on the Internet from 2015. Developed author's techniques of training of young entrepreneurs based on the use of technology design thinking. The authors use the example of a business game, which uses design thinking and Lean Startup.