%0 Journal Article %T Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022 %A Sotnikova, L.V. %K auditor’s report, key audit issues, reflection of financial investments in subsidiaries and dependent companies in the accounting (financial) statements, creation of a reserve for impairment of financial investments %J Auditor %D 2024 %N 10 %P 12 %I INFRA-M Academic Publishing LLC.