PRACTICAL ASPECTS OF AUDITING AND PREPARATION OF FINANCIAL STATEMENTS IN JOINT STOCK COMPANIES
Keywords:
International standards of financial statements, auditing, financial reporting.Abstract
The article describes the practical aspects of preparing financial statements and conducting audits in joint-stock companies, the features of creating an accounting policy to ensure the reliability of financial statement information, gathering evidence during the audit of financial statements, and the procedure for drawing up an auditor's opinion on the results of financial statements.
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