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ГОЛОВНІ ВІДМІННОСТІ У ПІДГОТОВЦІ АУДИТОРСЬКОГО ЗВІТУ ТА ВИСНОВКУ ПРИ ПРОВЕДЕННІ ОБОВ’ЯЗКОВОГО АУДИТУ ПУБЛІЧНИХ АКЦІОНЕРНИХ ТОВАРИСТВ // Main distinctions in auditor’s report and auditor’s opinion preparation while carrying out statutory audit of public

Author

Listed:
  • Панібратова, С. В.

    (Київський національний економічний університет ім. В. Гетьмана)

Abstract

Main distinctions and problems connected with the structure and content of auditor’s report and auditor’s opinion which are issued while carrying out statutory audit of public companies have been considered. У статті розглядаються головні відмінності та проблеми, пов’язані зі структурою та змістом аудиторського звіту та висновку, що видається при проведенні обов’язкової аудиторської перевірки публічних акціонерних товариств.

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