DISCUSSING ABOUT PROJECT OF INTERNATIONAL STANDARD ON AUDITING № 701 “COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT
Journal: AUDITOR
№ 11
, 2013
Rubrics: INTERNATIONAL STANDARDS
Authors:
1.
Perm State University
(Department of Accounting, Audit and Economic Analysis, Head of the Department)
Perm', Perm, Russian Federation
Perm', Perm, Russian Federation
Type:
Article
Pages:
from 58
to 63
Status:
Published
Received:
17.11.2013
Accepted:
17.11.2013
Published:
17.11.2013
Language:
Russian
Keywords:
international auditing standards, key audit matters, the auditor’s report, information, reporting, audit opinion
Abstract (English):
This article is devoted to the design of the new International Standard on Auditing 701 number «Report» key «issues in the audit report of the independent auditor», prepared and proposed to the public discussion of the International Council on standards of auditing and assurance.
This article is devoted to the design of the new International Standard on Auditing 701 number «Report» key «issues in the audit report of the independent auditor», prepared and proposed to the public discussion of the International Council on standards of auditing and assurance.
Keywords:
international auditing standards, key audit matters, the auditor’s report, information, reporting, audit opinion
international auditing standards, key audit matters, the auditor’s report, information, reporting, audit opinion
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