EMERGENCIES IN THE ACTIVITIES OF REPORTING ENTITIES AS KEY AUDIT MATTERS
Journal: AUDITOR
Volume 8 № 1
, 2022
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 9
to 20
Status:
Published
Received:
27.01.2022
Accepted:
04.02.2022
Published:
04.02.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
auditor's report, key audit issues, audit procedures, reflection of emergencies and related costs in the accounting (financial) statements
Abstract (English):
The article examines the evolution of the statement of financial results over the past 25 years from the point of view of reflection in this form of accounting (financial) statements of extraordinary expenses and income. In the article, the author analyzes the tendencies in the formation of key audit issues from one reporting period to another and discloses the composition of audit procedures used by auditors to reflect emergency situations that have occurred in the economic activities of the audited entities in the audit reports.
The article examines the evolution of the statement of financial results over the past 25 years from the point of view of reflection in this form of accounting (financial) statements of extraordinary expenses and income. In the article, the author analyzes the tendencies in the formation of key audit issues from one reporting period to another and discloses the composition of audit procedures used by auditors to reflect emergency situations that have occurred in the economic activities of the audited entities in the audit reports.
Keywords:
auditor's report, key audit issues, audit procedures, reflection of emergencies and related costs in the accounting (financial) statements
auditor's report, key audit issues, audit procedures, reflection of emergencies and related costs in the accounting (financial) statements
1. Mezhdunarodnyy standart audita 701 «Informirovanie o klyuchevyh voprosah audita v auditorskom zaklyuchenii» (Prilozhenie № 31 k prikazu Minfina Rossii ot 09.01.2019 № 2n (v red. ot 30.12.2020 № 335n);
2. GOST R 22.0.05-94. «Bezopasnost' v chrezvychaynyh situaciyah. Tehnogennye chrezvychaynye situacii. Terminy i opredeleniya. Safety in emergencies. Technogenic emergencies. Terms and definitions». - URL: https://docs.cntd.ru/document/1200133493;
3. Vorob'ev Yu.L., Akimov V.A., Sokolov Yu.I. Avarii na ugol'nyh shahtah // Sistemnye avarii i katastrofy v tehnosfere Rossii. - M.: Vserossiyskiy nauchno-issledovatel'skiy institut po problemam grazhdanskoy oborony i chrezvychaynyh situaciy MChS Rossii, 2012. - S. 283-286.
