Forming an opinion about her. Principles of self-esteem formation and ways to raise it. Stages of formation of public opinion

Already from childhood, a person begins to understand that his external data have a great influence on the formation of opinions about him in other people. Manners, behavior, the degree of mastery of words, facial expressions and gestures are added to facial expression and physique as factors of influence.

In each such manifestation, the so-called internal, mental structure of a person can be traced: a set of qualities that determine his attitude to people, the world around him, work, family, money.

The extremes of self-esteem are especially dangerous. So, a significant percentage of people suffer from the fact that this bar is too low, which is why it is so difficult to meet a passer-by on the street with his head held high, who confidently looks to the future, is not ashamed of the past and is pleased with the present. A person with low self-esteem spends a lot of time worrying about his status among others, completely forgetting about self-development. Obsession with one's own person, excessive self-criticism and increased sensitivity to other people's evaluative statements - all this prevents an objective view of the world and one's place in it, does not allow one to believe in oneself.

How to increase self-esteem? Effective ways to improve self-esteem

A series of failures can unsettle a person and provoke disappointment. There is a feeling of inability to make changes in events, then it can be transformed into situational low self-esteem.
If this condition passes, it is only necessary for pleasant surprises to dawn on the horizon, then we are talking about a slight deviation from the norm. In the event of a recurrence of troubles and the desire to feel sorry for yourself, we can talk about a pathological state of low self-esteem. It can permanently deprive a person of self-confidence and become an obstacle to success.

There are several ways to self-suggestion and generate positive energy that can increase self-esteem.

Using auxiliary tools to increase self-esteem, a person will be able to plan this process and control its results. Since improving your opinion of yourself is work on yourself, then you only need to report to yourself. Traditional reporting forms are suitable for this: what is planned and what has been done, how much weight was and how many kilograms were dropped. Achievements will not pass without a trace if you keep at hand the Diary of Success, the Action Plan for the day, week, month, the Chart of the dynamics of indicators that a person is working to improve.

Order of the Ministry of Finance of the Russian Federation of May 20, 2010 N 46n
"On Approval of Federal Auditing Standards"

If you are a user of the Internet version of the GARANT system, you can open this document right now or request it via the Hotline in the system.

The powers of the Government of the Russian Federation to approve federal auditing standards (FSAD) were transferred to the Russian Ministry of Finance. In this regard, a number of new FSADs have been approved.

One of them defines the requirements for the form, content, procedure for signing and submitting an audit report on accounting (financial) statements.

In conclusion, the auditor expresses his opinion on the reliability of the statements. It is based on the audit evidence obtained. The auditor should evaluate, in particular, the reasonableness of the adopted accounting policies, as well as whether the information reflected in the accounting statements is reliable, comparable, understandable and relevant. It should be ascertained whether the reporting gives a true picture of the business transactions and events that have taken place.

A separate FSAD is devoted to the auditor's report containing a modified opinion on the reliability of the statements. It can be expressed in the following forms: with reservation, negative, disclaimer of opinion.

The auditor is required to modify his opinion if he came to the conclusion that the financial statements as a whole contain material misstatements. The second case is that he does not have the opportunity to obtain sufficient evidence that such distortions do not exist. It is determined what is meant by a material misstatement of reporting.

The third FSAD establishes requirements for additional information included in the auditor's report. The goal is to draw the attention of users of financial statements to a circumstance reflected in it, which, in the opinion of the auditor, is so important that it is fundamental to the understanding of financial statements by its users. Another circumstance that is not reflected in the financial statements, but which may contribute to the understanding of users of the audit, the auditor's responsibility or the content of the auditor's report.

Everyone has an opinion on just about everything from the most mundane and unimportant topics like the best pizza toppings to the really important issues of politics and social trends. It is important to correctly form your own opinion, regardless of the topic. Evaluate your experience and the experience of others, as well as the views of experts and specialists. Explore the issue in as much detail as possible to form a solid and comprehensive opinion. You should always keep an open mind, as new information can change your views.

Steps

Consider experience

Assess your own biases. When considering a particular topic, having a positive or negative personal experience will inevitably affect your current beliefs. In any case, it should be understood that experience does not always accurately reflect the true state of affairs for a particular issue.

Get out of your comfort zone for a new experience. This is especially useful if you have no experience in a particular subject. For example, if you have a preconceived notion that members of a certain culture or the inhabitants of a certain city behave in a certain way, then visit these places to observe them with your own eyes. You may very well be surprised.

You can start small and try a dish that seems "unappetizing" to you. Try eating it in different ways. You may find shrimp unappealing or just plain unpalatable in texture, but in a particular recipe, shrimp tastes great.

Explore the issue

Read literature on a specific topic. Perhaps this is the most detailed way to investigate the issue. Read articles and studies on the Internet, as well as books from the library. The more you manage to read, the better you will understand the topic.

Consider sources when analyzing information. A reliable source is based on facts that affect all sides of the issue. Beware of copyright articles and materials in popular publications. Often they have an ulterior motive and are written in a way that draws the attention and interest of the reader rather than presenting factual data.
- Study the opinions of recognized experts and professionals on this issue.
- If you are collecting information about health care, be aware that the opinions of adherents will be one-sided. Such information may well be useful in understanding the reasons for such an opinion, but it is also recommended to consider views from the opposite camp.
Analyze the author's motives when considering information. If he is simply trying to convince the reader that his point of view is correct (or the only correct one), then do not attach exceptional importance to such material. Try to find objective works with comprehensive consideration.
- Even a one-sided article can present counterarguments against other points of view. In this case, the author at least took into account other views when forming his own opinion.
- For example, you still don't know how to treat German Shepherds. An article by an author who also had an unpleasant experience is unlikely to help you form an objective opinion if he is trying to convince readers of the danger of this breed (or dogs in general).
Listen to other discussions to get the opinion of passionate people. This is especially important in political matters such as supporting a particular party or program. Informed debaters not only state their arguments, but also prepare to parry the arguments of opponents in order to prove the preference for their views.
- Skillful debaters are able to change your mind by offering a way of looking at the issue and supporting evidence that you have not considered before.
- If you're a student of health law, then watch TV debates to hear different opinions.
Pay attention to (correct) details so you don't lose focus. Don't fall into the trap of trivia that doesn't really matter, or you risk missing the point. At the same time, some details, such as the circumstances that led to a certain event, will help you to establish your opinion.
- In the German Shepherd story, details like the time of year or the weather don't really matter. It is much more important if the dog was fed food, and you tried to move the bowl away at that moment.

Keep an open mind

Ignore personal bias. Admitting bias is good, but ignoring it is even better. Don't let your bias stop you from learning new things. Each piece of information (be it an article or an interlocutor) must be perceived objectively, as if you are dealing with this topic for the first time.
- Visit a dog shelter or visit the owners of a German Shepherd and act as if you are seeing such a dog for the first time. Be careful and try to find a "common language" with the shepherd.
Consider reasons why the person might have a different opinion. This is especially appropriate in sensitive issues and taboo topics. When considering a question, think about why a person might have certain views. Try to find 2-3 arguments in favor of this opinion, even if you do not share it.
- If you do not support compulsory health insurance, then you should not automatically reject the arguments of the supporters of such a solution. Perhaps they have experienced situations when they were unable to receive the necessary assistance due to the lack of insurance and the required amount.
- It should be understood that often such opinions arise only after a person has experienced a similar situation for himself. He may have held the opposite opinion in the past.
Remain calm and respectful when faced with a different opinion. No need to argue, sigh or roll your eyes, or allow yourself rude or condescending remarks. Instead, offer a positive and meaningful exchange. If this is a hot topic for you and you can not keep calm, then remember that everyone is entitled to their own opinion. Just smile and nod.
Never put an end to a case if new evidence has emerged that contradicts your views. Keep exploring and see where it takes you.
If you have carefully studied the issue and formed your own opinion, then you are ready to share your views with others at the right time and in the right place.

Warnings

People tend to believe unshakably in their own views if they have spent a lot of time and effort studying the issue. Always remain calm and respectfully express an opinion or listen to points of view that do not coincide with yours. This will help you avoid conflict situations.

Commentary to FSAD No. 1 "Auditor's report on the accounting (financial) statements and the formation of an opinion on its reliability"

Requirements for the form, content, procedure for signing and submitting an audit report, as well as for the procedure for forming an opinion on the reliability of financial statements are established by Article 6 of the Federal Law "On Auditing" and FSAD 1/2010, 2/2010, 3/2010.

When drawing up an auditor's report, attention should be paid to the following.

1. Article 6 of the Federal Law "On Auditing" and FSAD 1/2010, 2/2010, 3/2010 define an exhaustive list of elements of an audit report. The document referred to as the auditor's report cannot and must not include any other elements, nor should such a document lack any of the stipulated elements.
2. A document drawn up based on the results of the performance by an audit organization, an individual auditor of the obligations arising from the contract for the provision of audit services, may be called the "Auditor's report" only if it simultaneously meets all of the following conditions:
- a) the document is intended for users of the audited entity's financial statements;
- b) the document contains the opinion of the audit organization, individual auditor, expressed in the prescribed form, on the reliability of the financial statements of the audited entity;
- c) the document is drawn up based on the results of an audit of the financial statements of the audited entity conducted by an audit organization, an individual auditor.

In other cases, a document drawn up based on the results of the performance by an audit organization, an individual auditor of the obligations arising from the contract for the provision of audit services (for example, the implementation of procedures agreed with the client), as well as a document drawn up based on the results of the performance by the audit organization, the individual auditor of the obligations arising from the contract provision of other audit-related services (for example, verification of accounting, verification of compliance with tax laws), should not be referred to as an auditor's report.

3. According to Clause 6 of Part 2 of Article 6 of the Federal Law "On Auditing", an audit report must contain information about the work performed by an audit organization, an individual auditor in order to express an opinion on the reliability of the audited entity's financial statements. The requirements for the form and content of this information are established by FSAD 1/2010, in particular, paragraph 8.

An audit organization, an individual auditor should avoid excessive detailing of the specified information. Examples of information on the scope of the audit are given in the annexes to the FSAD 1/2010.

4. According to Part 1 of Article 6 of the Federal Law "On Auditing Activities", an audit report is an official document intended for users of the financial statements of audited entities, containing the opinion of an audit organization, an individual auditor, expressed in the established form, on the reliability of the financial statements of an audited entity. The forms of opinion of an audit organization, an individual auditor on the reliability of the financial statements of an audited entity are established by the FSAD 1/2010, 2/2010, 3/2010.

Based on this, a document called an audit report cannot contain the opinion of an audit organization, an individual auditor on the reliability of the audited entity's financial statements, expressed in a form different from that established by FSAD 1/2010, 2/2010, 3/2010.

5. According to FSAD 1/2010 and 2/2010, under certain circumstances, the opinion of an audit organization, an individual auditor on the reliability of financial statements, expressed in an audit report, must be modified.

When modifying the opinion on the reliability of financial statements, it must be borne in mind that, in accordance with FPSAD N 4, when assessing the consequences of distortions in financial statements, materiality should be taken into account.

6. According to paragraph 12 of FSAD 1/2010, when forming an opinion on the reliability of the financial statements of the entity being audited, the auditor should evaluate, among other things, whether these statements, including the information reflected in them, give a fair idea of the business transactions and events that have taken place, and allow whether these statements are intended users to judge the impact of significant transactions and events on the financial statements. Otherwise, along with other conclusions during the audit of financial statements, the auditor should make a conclusion about the appropriateness, correctness and completeness of information disclosure in these statements.

The relevance, correctness and completeness of information disclosure in the financial statements of the audited entity may be associated with significant misstatements of these statements, the presence of which, in turn, leads to the need to modify the audit opinion. The actions of the auditor in the event that a material misstatement of the financial statements is associated with non-disclosure of information are determined, in particular, by paragraph 30 of the FSAD 2/2010.

7. The auditor's report must indicate in accordance with which established rules the financial statements are drawn up. For example: "in accordance with Russian accounting rules", "in accordance with international financial reporting standards". The use of the words "in accordance with the established rules for the preparation of financial statements" in the auditor's report is unacceptable.
8. According to FSAD 3/2010, an attention-grabbing part may be included in the auditor's report if the auditor considers it necessary to draw the attention of users of the financial statements to the circumstance reflected in these statements, which, according to the auditor's judgment, is so important that it is fundamental for understanding the financial statements of its users. The requirements for the form and content of the attention-grabbing part of the auditor's report are established, in particular, in paragraphs 3 - 6 of FSAD 3/2010.

In accordance with FSAD 1/2010, the auditor's report is signed by the head of the audit organization or a person authorized by him who has an auditor's qualification certificate.

Based on the interrelated provisions of the Federal Law "On Auditing", FSAD 1/2010, FPSAD No. 2, No. 3, No. 7, No. 12, No. 24, the preparation and submission of an audit report to an audited entity is a stage in the audit of the financial statements of this audited entity. In this regard, in the case of a mandatory audit of the financial statements of organizations provided for by Part 3 of Article 5 of the Federal Law "On Auditing", the signing of the audit report must be carried out taking into account the requirements of Part 4.1 of Article 23 of this Federal Law.

At the same time, FSAD 1/2010 does not contain restrictions on signing an audit report along with other authorized persons determined by the audit organization along with the indicated persons.

FSAD standards 1/2010, 2/2010, 3/2010 "Auditor's report on the accounting (financial) statements and the formation of an opinion on its reliability" Lecture 5.

RELIABILITY Reliability refers to the degree of accuracy of financial (accounting) reporting data. The auditor must establish the maximum allowable deviations in reporting by determining the materiality indicator in accordance with the federal rule (standard) of audit activity 4 "Materiality in the audit".

STRUCTURE OF THE AUDITOR'S REPORT a) name "Auditor's report" b) indication of the addressee c) information about the audited entity d) information about the auditor e) list of accounting (financial) statements f) part describing the scope of the audit; g) the part containing the opinion of the auditor; h) the date of the auditor's report; i) auditor's signature.

AUDITOR'S OPINION PART COMPLIANCE WITH THE ACCOUNTING PRINCIPLES AND RULES APPLIED BY THE AUDITED ENTITY THE AUDITOR'S CONCLUSIONS ON THE RELIABILITY OF THE REPORTING FAULTS AND ERRORS IN THE ACCOUNTING REPORTS FOUND DURING THE AUDIT FORECAST ACTIVITIES OF THE COMPANY

An example of an unmodified conclusion In our opinion, the financial statements present fairly, in all material respects, the financial position of the AAA organization as of December 31, xxx, the results of its financial and economic activities and the cash flow for the xxx year in accordance with the established rules for preparing financial statements.

An unmodified (positive) opinion should be expressed when the auditor concludes that the financial (accounting) statements give a fair idea of the financial position and results of the financial and economic activities of the entity being audited in accordance with the established principles and methods of accounting and preparation financial (accounting) reporting in the Russian Federation.

FSAD 2/2010 MODIFIED OPINION IN THE AUDITOR'S REPORT factors that do not affect the auditor's opinion, but are described in the auditor's report in order to draw the attention of users to any situation that has developed with the audited entity and disclosed in the financial (accounting) statements;

Adverse Opinion The auditor is required to express an adverse opinion when, having obtained sufficient appropriate audit evidence, the auditor concludes that the effect of misstatements, individually or in the aggregate, is both material and pervasive to the financial statements.

Basis for negative opinion The consolidated financial statements do not include the indicators of the subsidiary "BBB". The indicators of a subsidiary are subject to inclusion from the first day of the month following the month in which the parent organization acquired the corresponding number of shares.

Grounds for expressing a qualified opinion The item Fixed assets does not reflect the cost of purchased equipment in the amount of xxx rubles, but the item “VAT” of the same balance sheet does not reflect the amount of tax attributable to the cost of the specified equipment. Accordingly, the item "Suppliers and contractors" does not reflect accounts payable.

A DISCLAIMER OF OPINION occurs when the limitation on the scope of the audit is so material and profound that the auditor cannot obtain sufficient appropriate audit evidence on which to base his opinion, he concludes that the possible effect of undetected misstatements could be both essential and comprehensive for accounting purposes.

Basis for Disclaimer of Opinion We did not observe the inventory count. In addition, the introduction of a new computerized accounts receivable system resulted in multiple errors, which are still being corrected. As a result, we were not able to confirm the amount of inventories and receivables in the financial statements.

FSAD 3/2010 "Additional information in the auditor's report" To draw the attention of users to: Reflected in the reporting circumstance - fundamental to its concept; Not reflected in the reporting, which may contribute to the understanding of the reporting.