DISCUSSING ABOUT PROJECT OF INTERNATIONAL STANDARD ON AUDITING № 701 “COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT
Abstract and keywords
Abstract (English):
This article is devoted to the design of the new International Standard on Auditing 701 number «Report» key «issues in the audit report of the independent auditor», prepared and proposed to the public discussion of the International Council on standards of auditing and assurance.

Keywords:
international auditing standards, key audit matters, the auditor’s report, information, reporting, audit opinion
References

1. Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). Exposure Draft [Elektronnyy resurs ]. Dostup: http://www.ifac.org. Data obrashcheniya: 01.08.2013.

2. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. 2012 edition. Parts I and II/International Federation of Accountants [Elektronnyy resurs ]. Dostup: http://www.ifac.org. Data obrashcheniya: 01.09.2012.

3. Gorodilov, M.A. Mezhdunarodnyy standart audita № 610 «Ispol´zovanie rezul´tatov raboty vnutrennikh auditorov»: novaya redaktsiya. AUDITOR. - 2013. - № 8. - S. 56-63.

4. MSA № 570 «Dopushchenie o nepreryvnosti deyatel´nosti».

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