TY JOUR TI Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022 KW auditor’s report KW key audit issues KW reflection of financial investments in subsidiaries and dependent companies in the accounting (financial) statements KW creation of a reserve for impairment of financial investments JO Auditor AU Sotnikova, L.V. PY 2024 IS 10 PB INFRA-M Academic Publishing LLC.