AUDIT REPORT ON THE FINANCIAL (ACCOUNTING) STATEMENTS
Journal: AUDITOR
№ 17
, 2014
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Sergiev Posad Humanities Institute
(Vice-Rector for Teaching and Guiding)
Type:
Article
Pages:
from 32
to 40
Status:
Published
Received:
14.08.2015
Accepted:
14.08.2015
Published:
14.08.2015
Language:
Russian
Abstract (English):
The article deals with the legal requirements of the Russian Federation to conduct audit of the financial (accounting) statements of organizations and the formation of an opinion on these statements in the audit report. The procedure for preparation audit report, conclusion of its elements, content and structure.
The article deals with the legal requirements of the Russian Federation to conduct audit of the financial (accounting) statements of organizations and the formation of an opinion on these statements in the audit report. The procedure for preparation audit report, conclusion of its elements, content and structure.
1. Ob auditorskoy deyatel´nosti [Elektronnyy resurs]: feder. zakon ot 30 dek. 2008 g. №307-FZ. Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».
2. Rekomendatsii auditorskim organizatsiyam, individual´nym auditoram, audito-ram po provedeniyu audita godovoy bukhgalterskoy otchetnosti organizatsiy za 2013 g. [Elektronnyy resurs] : prilozhenie k pis´mu M-va finansov RF ot 29 yanv. 2014 g. №07-04-18/01. Dostup iz sprav.-pravovoy sistemy «Konsul´tant-Plyus».
3. Massarygina V.F. Ob iskazheniyakh bukhgalterskoy otchetnosti v usloviyakh krizisa [Tekst] / V.F. Massarygina. Auditor. - 2009. - №6. - S. 23-28.
