Report conclusion in accordance with international standards on auditing 2016. Key changes
The article by Anastasia Terekhina, ACCA, Senior Manager of Audit Department (Bank, Property and Insurance), certified auditor was published in the 1st/2017 issue of the magazine "Corporate Financial Reporting. International standards".
Auditor’s report is a significant account in which the results of the audit process are presented. Investors and other persons concerned of financial statements have always appealed to make auditor’s report more informative. In particular, auditors should present more important data as a result of the audit procedures.
- Key changes of the new form of the auditor’s report
- Influence on audit procedures
- What companies for which report conclusion 2016 will be issued in accordance with international standards on auditing (ISA) should prepare for