Moskva, Russian Federation
Th e article considers the application of ISA 701 “Informing about key audit issues in the auditor’s report”, taking into account industry risks and the signifi cance of audited organizations, including as participants in public procurement. An analysis was made of the selection of key audit issues as areas of increased audit risk, their use to increase the information content of stakeholders about the quality of audit procedures, an approach was formulated to typology of information disclosed in the audit process, taking into account the institutional specifi cs of the audited organizations.
audit, key audit issues, institutional aspect, audit report
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