Type:
Article
Pages:
from 62
to 66
Status:
Published
Received:
24.01.2025
Accepted:
24.01.2025
Published:
24.01.2025
Language:
Russian
Keywords:
Reporting, audit
Abstract (English):
The number of companies illegally providing services to socially significant organisations has reached 221. The list of risk indicators has been supplemented, the increase of which increases the chance of inspection by the treasury. In addition, one of the existing indicators, in addition to the client's bankruptcy, will take into account the introduction of relevant procedures. Auditors face problems in court, trying to defend their point of view in disputes with the SRO. The obligation to transfer consolidated financial statements to the tax office is imposed on the auditors. The sections "Authority to audit the reports of socially important organisations", "Statements and explanations of the audited person" have been added, the accents in some other sections have been changed.
The number of companies illegally providing services to socially significant organisations has reached 221. The list of risk indicators has been supplemented, the increase of which increases the chance of inspection by the treasury. In addition, one of the existing indicators, in addition to the client's bankruptcy, will take into account the introduction of relevant procedures. Auditors face problems in court, trying to defend their point of view in disputes with the SRO. The obligation to transfer consolidated financial statements to the tax office is imposed on the auditors. The sections "Authority to audit the reports of socially important organisations", "Statements and explanations of the audited person" have been added, the accents in some other sections have been changed.
Keywords:
Reporting, audit
Reporting, audit
