Objectives. This study evaluates the effect of the modification process on the group composition of bitumen and bitumen binders containing rubber powder and hybrid modifier that is based on styrene–butadiene thermoplastic elastomer and rubber crumb. The aim of the study was to determine the presence or absence of functional groups that reflect the direction of physicochemical processes during the preparation of a hybrid modifier in rotary dispersers and during the modification of bitumen binders. Methods. Rubber powder and hybrid modifier were obtained by high-temperature shear grinding using a rotary disperser. Bitumen and modified bitumen binders were investigated via Fouriertransform infrared spectroscopy. Using the method of spectral subtraction, it was determined that during the process of manufacturing modified bitumen binders, structural changes occur in both bitumen and modifiers. During this study, the extraction of modifiers (rubber powder and hybrid modifier) in toluene was performed. Results. The quantitative analysis of changes in the group composition of modifiers before and after the modification procedure was carried out. The active polymer and structural indices were determined. The general trend of the change in the active polymer and structural indices was noted for the initial spectra of the rubber powder and hybrid modifier, and their spectra were obtained after the procedure of subtraction from the spectra of bitumen binders. Conclusions. The interdiffusion of aromatic compounds between the bitumen component and modifier particles was confirmed. On the basis of the results of the extraction of modifiers in toluene, and by taking into account the infrared spectroscopy data, it was determined that during the production of hybrid modifier during the simultaneous grinding of rubber crumb and styrene– butadiene thermoplastic elastomer, there was a chemical interaction between them.

Резниченко Дмитрий Сергеевич к.э.н., доцент РИНЦ SPIN-код: 5621-4497 Сафонов Илья Сергеевич аспирант кафедры аудита РИНЦ SPIN-код: 4884-4178 Кубанский государственный аграрный университет имени И. Т. Трубилина, Краснодар, Россия Reznichenko Dmitry Sergeevich Candidate of Economic Sciences, associate professor RSCI SPIN-code: 5621-4497 Safonov Iliya Sergeevich postgraduate of the Department of Audit RSCI SPIN-code: 4884-4178 Kuban State Agrarian University named after I.T. Trubilin, Krasnоdar, Russia В статье представлена методика аудита эффективности учетной политики, разработанная авторами. Особое внимание уделено разработке внутрифирменного стандарта Ключевые слова: МЕТОДИКА, АУДИТ, УЧЕТ-НАЯ ПОЛИТИКА, СТАНДАРТИЗАЦИЯ

Audit quality and responsibility of auditors for rendered services are two concepts closely correlating with each other. The owners and management of a company under auditing, when concluding a contract for audit, concern about getting reliable financial information on the economic status and actual financial effect, as well as about the absence of the risk of being held liable to fines and penalties of tax service in future. For society in general, high-quality audits of economic entities propel the investment processes and the economic efficiency improvement. The content of the concepts of audit quality, audit efficiency considered by the scientific community as the interdependent categories is revealed in the paper concerning the importance of these definitions for an audited person, auditing organization, society, and the state in general. The main goal of the study is the systematization of types and measures of auditors’ responsibility concerning the quality of rendered services and public significance of an auditor profession. As a result of the study, the authors recommended: to enshrine in the law on auditing activity the persons who are other persons granted the right to lodge a claim for recognition of an audit report to be deliberately false; to place disputes on the recognition of an audit report under the arbitration court jurisdiction that is in agreement with Article 27 of Arbitration Procedural Code of the Russian Federation; taking into account the specificity of financial information, which tends to get old rather quickly, it is logical to set a limitation period of one year concerning the recognition of audit report to be deliberately false.

No abstract