KEY AUDIT ISSUES IN AUDIT REPORTS ON THE ACCOUNTING (FINANCIAL) STATEMENTS OF PUBLIC JOINT STOCK COMPANIES FOR 2022
Journal: AUDITOR
Volume 10 № 1
, 2024
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 24
to 36
Status:
Published
Received:
11.01.2024
Accepted:
19.01.2024
Published:
04.03.2024
Subject area:
UDK 657.6 Проверка отчетности. Аудит. Ревизия
Language:
Russian
Keywords:
auditor’s report, key audit issues, reflection of financial investments in subsidiaries and dependent companies in the accounting (financial) statements, creation of a reserve for impairment of financial investments
Abstract (English):
This article analyzes the section “Key Audit Issues” of audit reports issued by auditors on the accounting (financial) statements of the largest Russian public joint-stock companies for the 2022 reporting year, presented in the State Information Resource of Accounting Reports as of July 1, 2023. The author concluded that the audit reports are dominated by key audit issues related to the assessment of accounts receivable for settlements with buyers and customers, as well as financial investments in subsidiaries.
This article analyzes the section “Key Audit Issues” of audit reports issued by auditors on the accounting (financial) statements of the largest Russian public joint-stock companies for the 2022 reporting year, presented in the State Information Resource of Accounting Reports as of July 1, 2023. The author concluded that the audit reports are dominated by key audit issues related to the assessment of accounts receivable for settlements with buyers and customers, as well as financial investments in subsidiaries.
Keywords:
auditor’s report, key audit issues, reflection of financial investments in subsidiaries and dependent companies in the accounting (financial) statements, creation of a reserve for impairment of financial investments
auditor’s report, key audit issues, reflection of financial investments in subsidiaries and dependent companies in the accounting (financial) statements, creation of a reserve for impairment of financial investments
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