Russian Federation
Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 338
The subject of this research is the theoretical and organizational and methodological problems of auditing operations with the digital ruble in the reporting of Russian organizations in the context of the implementation of the Bank of Russia Platform from September 1, 2026. The purpose of the work is to systematize approaches to accounting and develop recommendations to reduce audit risks associated with a new type of national currency. The article analyzes the clarifications of the Ministry of Finance of the Russian Federation (IS-uchet-47), which allow accounting for the digital ruble on a separate synthetic account 53 "Digital ruble account", a subaccount to account 55 "Special accounts with banks" or in analytics to account 51 "Current accounts". On the basis of this matrix, standard schemes of accounting entries are proposed. Particular attention is paid to the identification of specific risks: mixing of balances in non-segregated accounting, errors in the qualification of internal transfers, technical failures, incorrect execution of primary documents and the need to confirm balances through the platform operator. The impact of operations with the digital ruble on the prerequisites for reporting is determined. Based on international standards on auditing (ISA 315, 330, 402), procedures for collecting evidence are proposed: inventory of balances, external confirmations, reconciliation of platform data with the client's accounting system. In conclusion, it is concluded that the introduction of the digital ruble forms a zone of increased risk for audit. The lack of a methodology for recording transactions in the accounting policy and the insufficiency of control procedures may lead to a modified auditor's report
audit, digital ruble Accounting statements, digital ruble platform, account 53 «Digital ruble account», risks
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