Russian Federation
This article continues the study begun in No. 5 of the audit of compliance with laws and regulations by auditors during the audit. At the same time, we will talk about the specifics of checking compliance with laws and regulations during the audit of the reorganization of the audited entities, as well as checking banking transactions and other transactions of the audited entity with credit institutions, for which a certain sequence of checks and an appropriate package of working documents are proposed.
laws, regulatory legal acts, audit, ISA 250, accounting (financial) statements
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