Materiality in audit of financial reporting party conducting accounting of joint activity

The study aims to develop recommendations for auditors in determining the level of materiality in the audit of the financial statements of a legal entity that is a responsible party to the simple partnership agreement. According to the author, for a separate balance sheet and income statement of the joint activity of the participants, the data which are not reflected in the statements of the audited entity conducting the joint activity and its accounting, is reasonable to be included in the calculation of materiality. The joint activity data plays an important role in the preparation of the audit plan, as being unverifiable by external supervisors, except for representatives of the parties under a simple partnership agreement. An auditor applies his/her professional judgment, experience and theoretical knowledge in the field of accounting and taxation of joint activities under a simple partnership agreement, to independently determine the indicators of joint activities that can affect the audited financial statements. The author used the following research methods: analysis, synthesis, observation, experiment and so on, which are based on the practical activities of the author and participation in audits and consultations as an expert. The study allowed recommendations for the auditors to choose indicators of financial statements during the audit, which will allow being cautious in the preparation of the audit report. Scientific novelty is the problem of determining the materiality in the audit in the actual presence of a separate balance sheet of joint activities, the data of which are not included in the audited statements but can affect it.peer-reviewe

Modeling of guiding of 10 keV electron beam by planar dielectric surface

Study of 10 keV electron beam reflection from a single planar dielectric surface was made. Guiding effect for some part of the beam was observed within grazing angles of incidence. Ionization, electron emission and drain of the surface charge were considered in the computer model to explain the result

Studying the interaction of 10 keV electrons with a dielectric surface

The grazing incidence interaction of a 10 keV electron beam with a planar surface of plexiglass is studied experimentally. Moreover, the electron passage through flat channels formed by such surfaces is inves tigated. The experiments reveal the presence of a guiding effect of the electron passage as in the case of a glass surfac

Modification of fatty acids composition in erythrocytes lipids in arterial hypertension associated with dyslipidemia

<p>Abstract</p> <p>Background</p> <p>Modification of fatty acids (FA) composition in erythrocytes lipids as an early indicator of the development of arterial hypertension (AH) and lipid disorders.</p> <p>Methods</p> <p>We included 34 patients with arterial hypertension and 11 healthy individuals. Each patient was examined the lipid composition of serum. From erythrocytes by gas chromatography were identified fatty acids. The quantitative composition of the erythrocyte lipids FA in patients with AH presented with saturated and polyunsaturated monoenic acids with carbon chain lengths from C12 to C22.</p> <p>Results</p> <p>In all hypertensive patients is disturbed lipid FA composition of erythrocytes. The patients with a normal level of serum lipids revealed deficiency of polyunsaturated acids n6-linoleic (18:2 n6), arachidonic (20:4 n6), dokozatetraenic 14,4% (22:4 n6). The patients with dislipidemia installed more profound restructuring of the lipid matrix of the membrane of erythrocytes. A decrease in polyunsaturated fatty acids family n3: dokozapentaenovoy (22:5 n3), docosahexaenoic PUFA (22:6 n3), the total value of n3 PUFA in 1,3 times was revealed.</p> <p>Conclusion</p> <p>Thus, modification of erythrocyte FA are fairly subtle indicator of pathology of lipid metabolism, which manifest themselves much earlier than changes in the lipoprotein of blood plasma.</p