Documenting Distortions, Identified During the Audit
Abstract and keywords
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.

Keywords:
auditing, international auditing standards, working documents, the misstatements identifi ed during the audit
References

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