FEATURES OF THE PRESENTATION OF THE AUDIT REPORT IN ELECTRONIC FORM
Abstract and keywords
Abstract (English):
Th is article is devoted to the need for an audit report in electronic form using a digital electronic signature. The article deals with the features of identifi cation of forms of submission of the audit report within the framework of regulatory legal acts regulating audit activities in the Russian Federation, as well as the advantages of presenting the audit report in electronic form before its submission on paper and the non — mitigation of threats associated with these.

Keywords:
audit report, a document in electronic form document in electronic form, electronic document, digital signature simple, unskilled digital signature, qualifi ed digital signature.
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