Th e article is devoted to the issue of compliance with the principle of independence by auditors and audit organizations. Th e author’s task was to assess the extent to which the requirements for identifying, assessing and developing responses to the threat of loss of independence at the fi nal stage of the audit are being met.
independence of auditors and audit organizations, audit procedures at the fi nal stage of the audit, dates of approval of the financial statements for issue and audit report, audit standards
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