Russian Federation
The article is devoted to the issues of conducting a№ audit of consolidated financial statements. The author sets the task of considering the features of this audit assignment.
consolidated financial statements, group auditor, component auditor, group management, interactions with those charged with governance, accounting policies, auditor’s report
1. Federal'nyy zakon ot 27.07.2010 № 208-FZ «O konsolidirovannoy finansovoy otchetnosti».
2. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 10 «Konsolidirovannaya finansovaya otchetnost'».
3. Postanovlenie Pravitel'stva RF ot 05.03.2020 № 232 «Ob osobennostyah raskrytiya konsolidirovannoy finansovoy otchetnosti».
4. Informaciya Minfina Rossii ot 17.04.2023 № OP 18-2023 «O primenenii Mezhdunarodnyh standartov finansovoy otchetnosti».
5. Mezhdunarodnyy standart audita 600 (peresmotrennyy) «Osobennosti audita finansovoy otchetnosti gruppy (vklyuchaya rabotu auditorov komponentov)» (vveden v deystvie na territorii Rossiyskoy Federacii prikazom Minfina Rossii ot 16.10.2023 № 166n).
6. Mezhdunarodnyy standart audita 610 (peresmotrennyy, 2013 g.) «Ispol'zovanie raboty vnutrennih auditorov» (vveden v deystvie na territorii Rossiyskoy Federacii prikazom Minfina Rossii ot 09.01.2019 № 2n) (red. ot 16.10.2023) (s izm. i dop., vstup. v silu s 01.01.2024). DOI: https://doi.org/10.4236/ojapps.2019.91002
