Annotation: The work examines the modern standard of living of the Russian population. In this regard, it is now vital to address the issues of raising the standard of living of citizens of the Russian Federation, to remove social tensions in society. The author analyzes the regulatory framework that defines the concept of “living standards” in the legal field, and also establishes equivalents close to this concept that can convey its essence and meaning. This paper analyzes the concept of “decent living standards” of the country’s population, gives a rating of the regions of Russia by income of the population, formulates a conclusion about the absence of any trends to the economic recovery, the growth of living standards of the Russian population. The article notes the directions of support and growth of living standards of the Russian population at the current stage according to the approved decree on national development goals of Russia until 2030.

Annotation: The purpose of the article is to identify the main areas of improving economic security in the sphere of foreign trade activities of the Russian Federation. The article reveals the main strategic ways to promote international cooperation and highly effective provision of foreign economic activity. The main directions of improving economic security include: improving the competitiveness of the national economy; ensuring export security against external threats and risks; providing conditions for realization of national, production, industrial and foreign trade priorities of the country; the formation of a system of foreign trade security in the digital economy. A brief analysis of statistical data characterizing the foreign trade policy of the Russian Federation and its integration into the world economy was carried out. Political and economic trends in the development of foreign economic relations have been identified, which have both highly effective “growth points” and ineffective ones. In general, the problem of reducing Russian exports remains, since an increase in foreign trade turnover is not accompanied by a similar increase in revenue due to capital leakage. Current issues related to the impact of the pandemic on economic security and the reorientation of several exports to new markets are being considered. The article concludes that the establishment of business and trade activity of our state through the customs industry will help to defeat the coronacrisis and reach new frontiers of economic development.

Annotation: The topic of social protection of the low-income strata of the population becomes most relevant in times of crisis. The purpose of this study is, based on the analysis of the social protection system and a survey of the population of the Yamalo-Nenets Autonomous Okrug (Yamalo-Nenets Autonomous Okrug), to identify the main problems in the provision of social support. The research methodology is based on a systematic approach that includes methods of analysis, synthesis, logic, polling and observation. Statistical methods of data processing are applied. The main results of the study are to present the current system of social protection of the population in the Yamal-Nenets Autonomous Okrug, to identify the needs of the population in social assistance and problems of the functioning of the system of social protection of the population. Among the main problems are highlighted: low level of funding, shortcomings in targeted support, problems in the organization and management of social protection in the Yamalo-Nenets Autonomous Okrug, low level of public awareness of social support measures. The identified problems can be considered when developing social protection programs in the YNAO.

Annotation: Small businesses are an important category for the economy of a region or country. Even though not all these organizations meet the criteria for conducting a mandatory audit, conducting an initiative audit increases the degree of confidence in the reporting of these organizations. However, conducting an audit in organizations that are small businesses has certain features due to their use of simplified methods of accounting and reporting. At the same time, at the planning stage, the auditor should evaluate the right of the audited entity to use simplified accounting methods by performing audit procedures. The article presents the formats of working documents that can be used by the auditor when conducting an audit of small businesses at the stage of planning and performing substantive audits. The article elaborates in detail the regulatory and legal framework for determining the object of audit activity, examines and clarifies the main criteria that make it possible to classify an economic entity as a small business entity.