The Framework for Audits of the Financial Statements of the Group of Enterprises by ISA 600 Requirements

The Framework for Audits of the Financial Statements of the Group of Enterprises by ISA 600 Requirements

Compliance with relevant regulations is the basis of the professional activities of auditors. Users of financial statements require the auditor to conduct quality audit. The auditor’s opinion on the reliability of the financial statements of the group is based on the application of appropriate audit...

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Bibliographic Details
Main Author: V. P. PANTELEIEV
Format: Article
Language:Ukrainian
Published: National Academy of Statistics, Accounting and Audit 2019-11-01
Series:Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu
Subjects:
auditor, audit, audit of financial statement of a group, group engagement team, component auditor, misstatement, the threshold of misstatement, manifestation of protections of fraud, isa 600.
Online Access:https://nasoa-journal.com.ua/index.php/journal/article/view/181

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