TY  JOUR
TI  Investments in Subsidiaries As a Key Audit Matter
KW  audit opinion
KW  key issues of the audit
KW  audit procedures
KW  refl ection of fi nancial investments in subsidiaries in the accounting (fi nancial) statements
KW  creation of a reserve for depreciation of fi nancial investments
KW  recovery of the reserve for depreciation of fi nancial investments
JO  Auditor
AU  Sotnikova, L.V.
PY  2022
IS  8
PB  INFRA-M Academic Publishing LLC.