DOCUMENTING DISTORTIONS, IDENTIFIED DURING THE AUDIT
Journal: AUDITOR
Volume 5 № 7
, 2019
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
Article
Pages:
from 24
to 30
Status:
Published
Received:
23.04.2018
Accepted:
07.08.2019
Published:
07.08.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
auditing, international auditing standards, working documents, the misstatements identifi ed during the audit
Abstract (English):
The paper deals with the issues of preparation of working documents in terms of providing information to management and persons responsible for corporate governance on the distortions detected during the audit. Recommendations for documentation based on the requirements of international auditing standards are proposed.
The paper deals with the issues of preparation of working documents in terms of providing information to management and persons responsible for corporate governance on the distortions detected during the audit. Recommendations for documentation based on the requirements of international auditing standards are proposed.
Keywords:
auditing, international auditing standards, working documents, the misstatements identifi ed during the audit
auditing, international auditing standards, working documents, the misstatements identifi ed during the audit
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