KEY ISSUES IN AUDITOR’S REPORT: COMPOSITION, CLASSIFI CATION, PRIORITIES
Journal: AUDITOR
Volume 6 № 11
, 2020
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Financial University under the Government of the Russian Federation
(Department of Audit and Corporate Reporting, Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 18
to 30
Status:
Published
Received:
19.11.2020
Accepted:
30.11.2020
Published:
30.11.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
auditor’s report, key audit issues, public joint stock companies, risks of distortion of accounting (fi nancial) statements
Abstract (English):
The article discusses the actual problem of including such a section as the key sections of the audit in the audit reports of Russian public joint stock companies. Th e author’s task of identifying the most frequently identifi ed risks of misstatement of fi nancial statements by auditors is solved by examining the total number of audit reports issued to public joint-stock companies on the accounting (fi nancial) statements of these companies for 2019.
The article discusses the actual problem of including such a section as the key sections of the audit in the audit reports of Russian public joint stock companies. Th e author’s task of identifying the most frequently identifi ed risks of misstatement of fi nancial statements by auditors is solved by examining the total number of audit reports issued to public joint-stock companies on the accounting (fi nancial) statements of these companies for 2019.
Keywords:
auditor’s report, key audit issues, public joint stock companies, risks of distortion of accounting (fi nancial) statements
auditor’s report, key audit issues, public joint stock companies, risks of distortion of accounting (fi nancial) statements
1. Andreeva V., Terehina A. Obzor novogo auditorskogo zaklyucheniya v sootvetstvii s MSA. - //Uchet i kontrol'. 2016. № 7.
2. https://www.kommersant.ru/doc/4110556. 01.10.2019. Kolichestvo nepublichnyh goskompaniy v Rossii uvelichilos' na chetvert'.
3. https://eadaily.com/ru/news/2019/10/01/nepublichnyh-goskompaniy-v-rossii-uzhe-bolshe-chem-publichnyh. 01.10.2019. Nepublichnyh goskompaniy v Rossii uzhe bol'she, chem publichnyh.
4. https://rg.ru/2014/09/01/actionernye-obschestva.html.13.04.2020. Godovye sobraniya OOO i AO v 2020 godu: chto novogo.
