title: ÐÐ¾ÐºÑÐ¼ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸ÑÐ¼Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð²
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Documentation of the audit of financial statements in accordance with the requirements of international standards
Creators: name: Ð¡Ð¿ÐµÑÐºÐ¸Ñ, ÐÐ°Ð»ÐµÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ°
Ð°ÑÐ´Ð¸Ñ
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
ÑÐ°Ð±Ð¾ÑÐ°Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸Ñ
Ð°ÑÐ´Ð¸ÑÐ¾Ñ
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð²
audit documentation
audit
international standards
financial reporting
working documentation
internal audit
auditor
risk assessment

description: Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ¸ÑÑÐµÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð°ÑÐ´Ð¸ÑÐ° Ðº ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÐµÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ¾Ð¼ Ð¿ÑÐ¸ Ð°ÑÐ´Ð¸ÑÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð°Ð½Ð°Ð»Ð¸Ð·Ðµ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² Ð¿Ð¾ Ð²Ð¾Ð¿ÑÐ¾ÑÐ°Ð¼ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐ¸ÑÑÐµÐ¼Ð½Ð¾Ð³Ð¾ Ð¿ÐµÑÐµÑÐ½Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°, Ð¿Ð¾Ð´Ð»ÐµÐ¶Ð°ÑÐ¸Ñ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¿ÑÐ¸ Ð°ÑÐ´Ð¸ÑÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ½Ð°Ð»Ð¸Ð· ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² ÑÐ¾Ð³Ð»Ð°ÑÐ½Ð¾ ÐÐ¡Ð.
2. ÐÐ½Ð°Ð»Ð¸Ð· Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð².
3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐ¸ÑÑÐµÐ¼Ð½Ð¾Ð³Ð¾ Ð¿ÐµÑÐµÑÐ½Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð².
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ Ð¿ÐµÑÐµÑÐ½Ñ Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°, Ð° Ð¸Ð¼ÐµÐ½Ð½Ð¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð¸ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÐ½ÑÑ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð², Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÐµÑÐµÑÐµÐ½Ñ ÑÐ°Ð±Ð¾ÑÐ¸Ñ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ°.
Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ Ð¿ÐµÑÐµÑÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð². Ð¡ÑÐ°Ð½Ð´Ð°ÑÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÑÑÑ Ð¾Ð±ÑÐ¸Ð¹ Ð¿Ð¾Ð´ÑÐ¾Ð´ Ðº Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ°, Ð¼Ð°ÑÑÑÐ°Ð± Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸, Ð²Ð¸Ð´Ñ Ð¾ÑÑÐµÑÐ¾Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ¾Ð², Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ°. Ð¡ÑÐ°Ð½Ð´Ð°ÑÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÑÑÑ Ð±Ð°Ð·Ð¾Ð²ÑÐµ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ñ, ÐºÐ¾ÑÐ¾ÑÑÐ¼ Ð´Ð¾Ð»Ð¶Ð½Ñ ÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð²ÑÐµ Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð¸ÑÐµÐ»Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¸. ÐÐ½Ð¸ Ð´Ð¾Ð»Ð¶Ð½Ñ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÑÑÑÑ Ð½ÐµÐ·Ð°Ð²Ð¸ÑÐ¸Ð¼Ð¾ Ð¾Ñ ÑÑÐ»Ð¾Ð²Ð¸Ð¹, Ð² ÐºÐ¾ÑÐ¾ÑÑÑ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸ÑÑÑ Ð°ÑÐ´Ð¸Ñ.
description: The purpose of the final qualification work is to systematize the requirements of international audit standards for the preparation of working documentation by the auditor in the audit of financial statements, the analysis of literature on the issues of documenting the audit of financial statements and the development of a systematic list of auditor documents to be prepared in the audit of financial statements. Tasks that were solved during the study:
1. Analysis of the requirements of international standards in accordance with ISA.
2. Analysis of literary sources.
3. Development of a systematic list of documents.
A list of graphic material, namely the results of international standards and literary sources, as well as a list of working documents of the auditor are considered.
A list of key documents has been developed. Standards determine the overall approach to conducting an audit, the scope of the audit, the types of auditors' reports, and the audit methodology. Standards define the basic principles that all members of the profession must follow. They must be carried out regardless of the conditions in which the audit is conducted.