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The role of judgment of an auditor in the process of forming and presentation of a conclusion on financial accounting is defined on the basis of research of the International Standards on Auditing and the International conceptual basis of tasks regarding provision of assurance. The content of the professional judgment of an auditor in MCA 700 is revealed. Topical areas of application of the professional judgment of an auditor regarding fraud risk, procedures of assessment of risk of material misstatement are considered. Examples of documentation of the process of audit judgment with regard to single professional questions are given.

The aim of the article is the assessment of the state of the exchange rate of ruble, identification of factors affecting the exchange rate of ruble under current conditions (economic sanctions, oil price, inflation, balance of payments). The paper marks out and discusses economic and political factors that form the exchange rate. The dynamics of the exchange of the Russian ruble and US dollar in December 2014 and January 2015 is considered, because the most significant changes in the exchange rates happened at that time and the Bank of Russia intervened in the foreign-exchange market extensively. Inflation is one of the significant factors affecting the state of the national currency rate. The article considers historical and modern features of the inflation manifest in Russia. The authors gradually consider the development of the inflation process in Russia, main reasons of the inflation: price liberalization, economic restructuring, fall in oil prices etc. Conclusions are drawn and recommendations are made.

The article presents the analysis of the development of external quality control of auditing activity in Russia. The authors analyze legal framework of audit organizations and individual auditors starting from Provisional regulations to the current edition of the law «Concerning auditing activities». To determine the prospects of external audit quality control the authors studied the indicators characterizing the current condition of external control system and reviewed the structures of audit reports that show the results of activity of audit organizations and individual auditors.

The institute of seizure of documents and objects is described; various positions of courts, tax bodies and tax payers regarding seizure of documents and objects are analyzed. Various situations and variants, connected with application of the institute of seizure of documents and objects, are examined. Recommendations on use of the institute of seizure in various situations are made.

The main factors of uncertainty required to be considered in oil and gas investment project evaluation are analyzed and systemized. The article considers methods of complex consideration of the main uncertainty factors: real option method, modeling with probability (decision tree and Monte Carlo method). Results of experimental calculations that simultaneously consider geological, economical and managerial uncertainty factors.

The article considers the factors of differentiation of social return rates of education in Russia. The aim is the identification of the impact of urbanization on the value of social return rates of education. The existence of excessive social return rates of education in metropolitan cities and regions with million cities is established on the basis of macroeconomic dimensional analysis using the official Russian statistical data. It appears that this fact is connected with «plashing» or «diffusion» of knowledge in major cities and externalities of education. It may be concluded that education expenditures provide the biggest social return in major cities and thickly settled regions.

The article considers the approach to the determination of the buffer stock value as a significant component of a normative of incomplete production, providing reliable operation of the assembling stage at machinery enterprises. It is suggested to determine the buffer stock value as a solution of the combined cost minimizing problem with regard to linking of means in incomplete production and losses in the assembling process. The interrelation of the buffer stock value with norms of production flow is considered.

In a frame of the dynamic capabilities concept we present the research approach for innovation personnel potential. The point is the ability of the innovation personnel potential as an innovative company asset to contribute for long-term competitive advantage. Innovative personnel potential has considered as a set of unique knowledge, skills and behavior patterns of employee’s under the tasks of organization improving initiatives support. Identified forms of innovative personnel potential and developed the four-dimensional analysis model.

The article examined relationship the subjects of the business model franchising. Organizational and legal interaction of participants is based on franchised guide and franchising agreement. Staff training for organizations franchisee can carried out different forms. Self-learning with using the package of educational programs for individual entrepreneurs is the optimal. Training at the franchisor’s training centre is expedient for salaried managers and professionals organizations franchisee.

The article considers the forms and goals of imposing of economic and political sanctions. The paper examines the energy policy of the companies of fuel and energy complex of the Russian Federation under the influence of the field barriers. The analysis of the leading writings of the foreign researchers regarding study of the institute of sanctions, economic wars etc. is carried out. It is revealed that the differences in the views of the national and West-European approaches are caused by the diplomatic culture, system of foreign policy values and history of forming of foreign relations. Foreign researches believe that the consideration of the methodology of imposing of sanctions is necessary for understanding and re-thinking of the current state of affairs and preparation of adequate response.