SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION

SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION

The article describes the main problems that the auditor faces with in the course of validation of the accounting (financial) statements, if a specialized organization maintains accounting records and/or prepares the accounting (financial) statements. The inclusion of additional sections and procedu...

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Bibliographic Details
Main Author: VERA Dvoretskaya
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
бухгалтерский аутсорсинг
аудит бухгалтерской отчетности
специализированная организация
дополнительные аудиторские процедуры
аудиторская документация
accounting outsourcing
auditing of financial statements
a specialized organization
additional audit procedures
audit documentation
Online Access:https://accounting.fa.ru/jour/article/view/64

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https://accounting.fa.ru/jour/article/view/64

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