Issues of Improving the Audit of Financial Statements in Winery Industry Enterprises
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Research Parks Publishing LLC
Abstract
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This article highlights the importance of conducting audits of financial statements and the practical application of audit procedures used to obtain audit evidence in the audit of financial statements. During the audit, proposals and recommendations were developed by independent auditors regarding the sequence of audit actions that should be used in client enterprises, as well as the elimination of problems in their application.
Keywords
international audit standards, internal standards, audit documentation, work quality control, materiality level, audit risk, control tests, compliance audit