Norwegian Journal of development of the International Science No 55/2021
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Figure 1- Stages of formation of an investment portfolio 3 Drawing up an investment portfolio is a complex, analytical and very time-consuming process, from which you should not expect instant returns and quick results. Moreover, at the first stages of the formation of an investment portfolio, there will most likely be losses. The main task at such moments is to work for the future, so that in the future the largest number of assets are profitable. To do this, investors using this format should be very careful about the formation of the portfolio, and also take into account the effect of various factors so as not to lose existing capital.
REFERENCES: 1. Shedko Yu.N. Staffing for the innovative development of the Russian state // Fundamental and applied issues of effective entrepreneurship: new solutions, projects, hypotheses Materials of the V International Scientific Congress. – 2017. – P. 88 – 90. 2. Chinenov M.V. Investments. - M.: KNORUS, 2018. – 248 p. 3. World economy, finance and investment [Electronic resource]: the formation of an investment portfolio - Electronic data. - Access mode: http://www.globfin.ru/articles/finance/invest.htm (Date: 23.01.2021).
STAGES OF THE AUDIT PROCEDURES AND TAX AUDIT SAMPLE AUDIT VAT Khakhonova N. doctor of Economics, Professor, Professor of accounting Department Rostov state University of Economics, Russia, Rostov-on-don Abzaeba N.M. Master’s student of accounting Department Rostov state University of Economics, Russia, Rostov-on-don
Abstract The article discusses topical issues of organizing and conducting a tax audit in the Russian Federation using the example of VAT calculations. The main stages and procedures of the audit are highlighted and characterized, the sources of the audit and the main errors identified during the audit are disclosed. Special attention is paid to the description of the problem of the audit of VAT settlements, which consists in the establishment of permissible limits for minimizing VAT payments by an economic entity in order to avoid possible problems with the tax authorities. Keywords: Tax audit, VAT audit, stages of VAT verification, audit procedures for VAT verification Practice shows that often conducting a comprehensive initiative audit of financial statements for many 3
Compiled by the authors.
enterprises is a financially costly event, moreover, many people prefer a thematic audit of taxation, i.e., an
