The article focused on the audit features of financial statements of public joint-stock companies, including: auditing the compliance with the requirements of joint-stock legislation for the organization of internal control and audit in PJSC; requirements for the content of the audit report prepared on the results of the audit of the financial statements of such companies, as well as the practical aspects of meeting these requirements.
audit, international auditing standards, reporting of public joint-stock companies, internal control system, internal audit
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