Features of the audit of accounting statements of organizations for 2020 in the context of the spread of coronavirus infection

Dmitrieva I.; Kharakoz Yu.

doi:doi:10.12737/1998-0701-2021-7-2-9-12

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Features of the audit of accounting statements of organizations for 2020 in the context of the spread of coronavirus infection

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FEATURES OF THE AUDIT OF ACCOUNTING STATEMENTS OF ORGANIZATIONS FOR 2020 IN THE CONTEXT OF THE SPREAD OF CORONAVIRUS INFECTION

Journal: AUDITOR Volume 7 № 2 , 2021

Rubrics: THEORY AND PRACTICE OF AUDIT

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Dmitrieva I. ¹

Kharakoz Yu. ²

Author and publication information

Authors:

1. Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Professor)

2. Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Associate Professor)

Type:

Article

DOI:

https://doi.org/10.12737/1998-0701-2021-7-2-9-12

Pages:

from 3 to 6

Status:

Published

Received:

02.03.2021

Accepted:

05.03.2021

Published:

05.03.2021

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian

Keywords:

accounting, coronavirus infection, COVID-19, audit, audit evidence, risks

Abstract and keywords

Abstract (English):
The article considers main aspects and features of the audit in terms of the spread of coronavirus infection, the normative and methodical materials on carrying out of audit of financial statements for 2020 are reviewed, the main risks of distortion of financial statements are identified.

Keywords:
accounting, coronavirus infection, COVID-19, audit, audit evidence, risks

References

1. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30.12.2008 № 307-FZ .

2. Prikaz Minfina Rossii «O vvedenii v deystvie mezhdunarodnyh standartov audita na territorii Rossiyskoy Federacii i o priznanii utrativshimi silu nekotoryh prikazov Ministerstva finansov Rossiyskoy Federacii» ot 09.01.2019 № 2n.

3. MSA 240 «Obyazannosti auditora v otnoshenii nedobrosovestnyh deystviy pri provedenii audita finansovoy otchetnosti» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

4. MSA 315 «Vyyavlenie i ocenka riskov suschestvennogo iskazheniya posredstvom izucheniya organizacii i ee okruzheniya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

5. MSA 330 «Auditorskie procedury v otvet na ocenennye riski» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

6. MSA 500 «Auditorskie dokazatel'stva» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

7. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy (finansovoy) otchetnosti, godovoy konsolidirovannoy finansovoy otchetnosti organizaciy za 2020 god v usloviyah rasprostraneniya novoy koronavirusnoy infekcii (odobreny Sovetom po auditorskoy deyatel'nosti 18 dekabrya 2020 g., protokol № 56).

8. Informacionnoe soobschenie Minfina Rossii «Novoe v auditorskom zakonodatel'stve: fakty i kommentarii. Vliyanie epidemiologicheskoy situacii na organizaciyu i okazanie auditorskih uslug» ot 30 marta 2020 g. № IS-audit-32.

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