KEY ISSUES IN AUDITOR’S REPORT: COMPOSITION, CLASSIFI CATION, PRIORITIES
Abstract and keywords
Abstract (English):
The article discusses the actual problem of including such a section as the key sections of the audit in the audit reports of Russian public joint stock companies. Th e author’s task of identifying the most frequently identifi ed risks of misstatement of fi nancial statements by auditors is solved by examining the total number of audit reports issued to public joint-stock companies on the accounting (fi nancial) statements of these companies for 2019.

Keywords:
auditor’s report, key audit issues, public joint stock companies, risks of distortion of accounting (fi nancial) statements
References

1. Andreeva V., Terehina A. Obzor novogo auditorskogo zaklyucheniya v sootvetstvii s MSA. - //Uchet i kontrol'. 2016. № 7.

2. https://www.kommersant.ru/doc/4110556. 01.10.2019. Kolichestvo nepublichnyh goskompaniy v Rossii uvelichilos' na chetvert'.

3. https://eadaily.com/ru/news/2019/10/01/nepublichnyh-goskompaniy-v-rossii-uzhe-bolshe-chem-publichnyh. 01.10.2019. Nepublichnyh goskompaniy v Rossii uzhe bol'she, chem publichnyh.

4. https://rg.ru/2014/09/01/actionernye-obschestva.html.13.04.2020. Godovye sobraniya OOO i AO v 2020 godu: chto novogo.

Login or Create
* Forgot password?