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Method of Audit Sampling as an Instrument of Audit Services in Digital Economy the methodology for using statistical research in audit based on audit materials where sampling is used as a main

ASSESSMENT OF ENVIRONMENTAL AND MATERIAL MISSTATEMENT RISK AT THE PRECONDITIONS LEVEL of audit risk and risk of material misstatement assessment. For that the authors describe definitions

Formationof auditing samplesin auditcosts in constructionThe article reveals the specifics of the formation of the audit sample in the audit of costs

CURRENT TRENDS IN THE DEVELOPMENT OF REMOTE AUDIT that the material misstatement has not been included in documents and data. Even though audit in the past mostly

ОСОБЕННОСТИ ПРОВЕДЕНИЯ АУДИТА СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯThe article is devoted to the peculiarities of the audit of the internal control system. In a

Features of the audit of the consolidated financial statements of oil companiesThis article discusses the issues of auditing consolidated financial statements of oil companies

THE EFFECT OF RISK OF ESSENTIAL DISTURBANCES ON AUDITING RISK AND THE METHOD OF ITS CALCULATIONThis article discusses the methodology for assessing the risk of material misstatement

МSА 450 The international standard of audit (МSА) "The Estimation of the distortions revealed during audit"The International Standard on Auditing (ISA) 450 "Evaluation of distortions identified during

THE CONCLUSION OF THE INTERNAL AUDIT IS A MANDATORY MATERIAL FOR PRESENTATION AT THE GENERAL MEETING OF SHAREHOLDERSThe article discusses the role of the internal audit report, provided at the general meeting

Reporting as an audit subject material subject of the audit, as it is the main source of the above information.

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