Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022

Lyudmila Sotnikova

doi:doi:10.12737/1998-0701-2024-10-1-24-36

UDC 657.6

Key Audit Issues in Audit Reports on the Accounting (Financial) Statements of Public Joint Stock Companies for 2022

Published в Auditor · Volume 10, Issue 1, 2024 · Pages 24–36 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2024-10-1-24-36

Received: 11.01.2024 Accepted: 19.01.2024 Published: 04.03.2024

Authors

Lyudmila Sotnikova ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)
Russian Federation

ABSTRACT

This article analyzes the section “Key Audit Issues” of audit reports issued by auditors on the accounting (financial) statements of the largest Russian public joint-stock companies for the 2022 reporting year, presented in the State Information Resource of Accounting Reports as of July 1, 2023. The author concluded that the audit reports are dominated by key audit issues related to the assessment of accounts receivable for settlements with buyers and customers, as well as financial investments in subsidiaries.

KEYWORDS

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

Information

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Russian Federation

Type:

Article

Pages:

from 24 to 36

Status:

Published

Subject area:

UDC 657.6

Language:

Russian

Keywords:

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

References

1. Mezhdunarodnyy standart audita 701 Informirovanie o klyuchevyh voprosah audita v auditorskom zaklyuchenii (Prilozhenie № 2 k prikazu Ministerstva finansov Rossiyskoy Federacii ot 09.11.2021 № 172n).

2. Sotnikova L.V. Kategoriya doveriya v buhgalterskom uchete i buhgalterskoy (finansovoy) otchetnosti: monografiya. - M.: KnoRus, 2021. EDN: https://elibrary.ru/KCXZNY

3. Sotnikova L.V. Klyuchevye voprosy v auditorskom zaklyuchenii: sostav, klassifikaciya, prioritety // Auditor. - 2020. - T. 6. - № 11. - S. 18-30. DOI: https://doi.org/10.12737/1998-0701-2020-18-30; EDN: https://elibrary.ru/LYKWRM

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