Russian Federation
It is important when forming an auditor’s opinion in accordance with ISA 250 (revised) «Consideration of laws and regulations during the audit of financial statements» to assess compliance with the legal framework for the functioning of the audited entity in terms of their impact on the reliability of accounting (financial) statements. In this regard, the article discusses the problems of the implementation of audit procedures in this direction by considering the classification of laws and regulations according to their degree of influence on the essential indicators of accounting (financial) statements, as well as the formation of working documents to identify their actual and possible non-compliance.
laws, regulatory legal acts, audit, ISA 250, accounting (fi nancial) statements
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