Moskva, Moscow, Russian Federation
The article summarizes the procedural requirements for the formation of an auditor’s report analyzes the individual base modifications opinions.
audit report, opinion, circumstances modifications, audit, accounting (financial) statements
1. Federal´nyy standart auditorskoy deyatel´nosti «Auditorskoe zaklyuchenie o bukhgalterskoy (finansovoy) otchetnosti i formirovanie mneniya o ee dostovernosti» (FSAD 1/2010).
2. Federal´nyy standart auditorskoy deyatel´nosti «Modifitsirovannoe mnenie v auditorskom zaklyuchenii» (FSAD 2/2010).
3. Federal´nyy standart auditorskoy deyatel´nosti «Dopolnitel´naya informatsiya v auditorskom zaklyuchenii» (FSAD 3/2010).
4. Pis´mo Departamenta regulirovaniya bukhgalterskogo ucheta, finansovoy otchetnosti i auditorskoy deyatel´nosti Ministerstva finansov Rossiyskoy Federatsii ot 09.01.13 № 07-02-18/01.
5. Azarskaya, M.A. Metodologiya i razvitie metodicheskogo obespecheniya ego kachestva: monografiya / M.A. Azarskaya. - Yoshkar-Ola: OOO «String», 2009.
6. Audit Montgomeri / F.L. Defliz, G.R. Dzhenik, V.M. Reylli, M.B. Khirsh; per. s angl.; pod red. Ya.V. Sokolova. - M.: Audit; YuNITI, 1997.
7. Berezhnaya, Yu.N. Iz-za kakikh nedochetov sud ne primet v kachestve dokazatel´stva auditorskoe zaklyuchenie. Rossiyskiy nalogovyy kur´er. - 2012. - № 12.
8. Mashuk, A. Kak ispol´zovat´ auditorskoe zaklyuchenie v spore s nalogovym organom. Nalogi i nalogovoe planirovanie. - 2011. - № 10.
9. Skvirskaya, E.L. Otsenka sredstv kontrolya v khode audita. Metodicheskie priemy i rekomendatsii. - Elektronnyy zhurnal «Finansovye i bukhgalterskie konsul´tatsii». - 2011. - № 5.
