OPINION IN THE AUDITOR’S REPORT
Abstract and keywords
Abstract (English):
The article summarizes the procedural requirements for the formation of an auditor’s report analyzes the individual base modifications opinions.

Keywords:
audit report, opinion, circumstances modifications, audit, accounting (financial) statements
References

1. Federal´nyy standart auditorskoy deyatel´nosti «Auditorskoe zaklyuchenie o bukhgalterskoy (finansovoy) otchetnosti i formirovanie mneniya o ee dostovernosti» (FSAD 1/2010).

2. Federal´nyy standart auditorskoy deyatel´nosti «Modifitsirovannoe mnenie v auditorskom zaklyuchenii» (FSAD 2/2010).

3. Federal´nyy standart auditorskoy deyatel´nosti «Dopolnitel´naya informatsiya v auditorskom zaklyuchenii» (FSAD 3/2010).

4. Pis´mo Departamenta regulirovaniya bukhgalterskogo ucheta, finansovoy otchetnosti i auditorskoy deyatel´nosti Ministerstva finansov Rossiyskoy Federatsii ot 09.01.13 № 07-02-18/01.

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7. Berezhnaya, Yu.N. Iz-za kakikh nedochetov sud ne primet v kachestve dokazatel´stva auditorskoe zaklyuchenie. Rossiyskiy nalogovyy kur´er. - 2012. - № 12.

8. Mashuk, A. Kak ispol´zovat´ auditorskoe zaklyuchenie v spore s nalogovym organom. Nalogi i nalogovoe planirovanie. - 2011. - № 10.

9. Skvirskaya, E.L. Otsenka sredstv kontrolya v khode audita. Metodicheskie priemy i rekomendatsii. - Elektronnyy zhurnal «Finansovye i bukhgalterskie konsul´tatsii». - 2011. - № 5.

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