Features of the audit of accounting statements of organizations for 2020 in the context of the spread of coronavirus infection

I. Dmitrieva; Yu. Kharakoz

doi:doi:10.12737/1998-0701-2021-7-2-9-12

UDC 65

Features of the audit of accounting statements of organizations for 2020 in the context of the spread of coronavirus infection

Published в Auditor · Volume 7, Issue 2, 2021 · Pages 3–6 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2021-7-2-9-12

Received: 02.03.2021 Accepted: 05.03.2021 Published: 05.03.2021

Authors

I. Dmitrieva ¹ · Yu. Kharakoz ²

1 Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Professor)

2 Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Associate Professor)

ABSTRACT

The article considers main aspects and features of the audit in terms of the spread of coronavirus infection, the normative and methodical materials on carrying out of audit of financial statements for 2020 are reviewed, the main risks of distortion of financial statements are identified.

KEYWORDS

accounting coronavirus infection COVID-19 audit audit evidence risks

Information References

Authors:

1. Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Professor)

2. Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Associate Professor)

Type:

Article

Pages:

from 3 to 6

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

accounting, coronavirus infection, COVID-19, audit, audit evidence, risks

References

1. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30.12.2008 № 307-FZ .

2. Prikaz Minfina Rossii «O vvedenii v deystvie mezhdunarodnyh standartov audita na territorii Rossiyskoy Federacii i o priznanii utrativshimi silu nekotoryh prikazov Ministerstva finansov Rossiyskoy Federacii» ot 09.01.2019 № 2n.

3. MSA 240 «Obyazannosti auditora v otnoshenii nedobrosovestnyh deystviy pri provedenii audita finansovoy otchetnosti» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

4. MSA 315 «Vyyavlenie i ocenka riskov suschestvennogo iskazheniya posredstvom izucheniya organizacii i ee okruzheniya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

5. MSA 330 «Auditorskie procedury v otvet na ocenennye riski» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

6. MSA 500 «Auditorskie dokazatel'stva» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).

7. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy (finansovoy) otchetnosti, godovoy konsolidirovannoy finansovoy otchetnosti organizaciy za 2020 god v usloviyah rasprostraneniya novoy koronavirusnoy infekcii (odobreny Sovetom po auditorskoy deyatel'nosti 18 dekabrya 2020 g., protokol № 56).

8. Informacionnoe soobschenie Minfina Rossii «Novoe v auditorskom zakonodatel'stve: fakty i kommentarii. Vliyanie epidemiologicheskoy situacii na organizaciyu i okazanie auditorskih uslug» ot 30 marta 2020 g. № IS-audit-32.

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