Browsing by Author "Gvaramia, Nazi"
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Item Audit practice and the modern era of standartization(Ivane Javakhishvili Tbilisi State University Press, 2019) Gvaramia, NaziThe scientific paper discusses the main idea, the goals and the role of the audit as well as its significance in the conditions of the market economy and the perspectives of the audit regulation and development in Georgia. Moreover, experience of the auditing business in the foreign countries. In the paper the significant attention is paid to the organizational matters of the audit performance and is presented the procedures of the audit conclusion composition, its structure, shape, content and status. Also, is reviewed the next stage after the audit accomplishment – the discussion of the audit conclusions and reports (Act, Statement); the process of its appeal, the forms of the responds and the legal aspects of the detected results. In Georgia audit is held according to the International Standards on Audit (ISA). International standards on Audit (ISA) represent the standards approved by the audit and the International Auditing and Assurance Standards Board (IAASB) or its entitled body, which is contained in the international official Reference Book of the above-mentioned body or the assurance services.Item Managerial accounting system priorities(Ivane Javakhishvili Tbilisi State University Press, 2018) Gvaramia, NaziScientific paper represents the role of accounting and importance in the sphere of formation and execution of management policy of a company, key issues, which led to the dividing of accounting as a financial, managerial and tax registering. Discussion covers following topics: International practice of managerial accounting, The program, which is developed by the American Association of accountants (American Accounting Association), Several researches of modern scientists in the above mentioned sphere. Priority questions of managerial accounting are explicated, they are mostly important for the management of the company. Functions of managers who are responsible for expenditure centers are represented in the work. On the base of carried out researches, the sentences of recommendation are offered in the conclusive part of the scientific paper, which in practice realization will importantly support Georgian Companies in their business, as an important guarantee of their effective functioning.