EVALUATION OF SUBSEQUENT EVENTS IN AN AUDIT OF FINANCIAL STATEMENTS
Keywords:
risk assessment, subsequent events, contingent events, review of procedures, controls, financial reporting.Abstract
The article is devoted to current issues of assessing subsequent events in the audit of financial statements of international auditing standards. The article contains explanations and examples, the study of which reveals the features of conducting an audit, assessing subsequent events. The author pays special attention to the facts discovered after the publication of financial statements.
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