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id: 18760
Title: Forms to express an independent auditor opinion according to the results of compulsory and initiative audit in Ukraine = Форми висловлення незалежної думки аудитора за результатами обов’язкового та ініціативного аудиту в Україні
Authors: Fabiianska V.Y.
Keywords: audit report, unmodified audit opinion, modified audit opinion, International standards of Audit, obligatory audit, initiative audit
Date of publication: 2018-12-14 09:02:59
Last changes: 2018-12-14 09:02:59
Year of publication: 2018
Summary: The article deals with the aims of an auditor according to the International standards of Audit one of which is the opinion of the auditor in a written statement. History of the International standards of audit in the part of name, form and structure of final document of the auditor is investigated. The International standards of audit which regulate the order of audit report drawing up and expression of auditor opinion are analysed. The International standards of audit, that regulate the order of auditor report drawing up and expression of an auditor opinion are analysed. The concept of modified and unmodified audit opinion and the circumstances in which such an opinion should be expressed are examined. The influence of the expression of modified audit opinion on the structure of the audit report is investigated. Grounds under which an auditor includes explanatory paragraphs to the audit report are analysed. And it is cleared up that including of the paragraphs into the final document of an auditor are not a modification of the opinion.
According to the results of the analysis of reports of the Audit Chamber of Ukraine concerning the specific structure of audit reports and the results of the obligatory and initiative audit, the largest part of the modification of an auditor opinion was cleared to observe according to the results of the obligatory audit. It is concluded that the main reason for this is the greater captiousness of auditing firms during the audit so far as enterprises, that present an increase public interest from both sides of users of the financial reporting and state, are the subject of an obligatory audit, consequently, responsibility of an auditor is increasing.
URI: http://repository.vsau.vin.ua/repository/getfile.php/18760.pdf
Publication type: Статті
Publication: Облік і фінанси. - 2018. - №2. - С. 102 -110.
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Published by: Адміністратор
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