Verifi cation of Compliance with Laws and Regulations During the Audit
Affiliation:
1. Financial University under the Government of the Russian Federation
Abstract
It is important when forming an auditor’s opinion in accordance with ISA 250 (revised) «Consideration of laws and regulations during the audit of financial statements» to assess compliance with the legal framework for the functioning of the audited entity in terms of their impact on the reliability of accounting (financial) statements. In this regard, the article discusses the problems of the implementation of audit procedures in this direction by considering the classification of laws and regulations according to their degree of influence on the essential indicators of accounting (financial) statements, as well as the formation of working documents to identify their actual and possible non-compliance.
Publisher
Infra-M Academic Publishing House
Subject
Computer Networks and Communications,Hardware and Architecture,Software
Cited by
1 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Critical Technologies of Audit Services;Research of Economic and Financial Problems;2023-12-30