The audit activity is the independent examination of the annual financial statements, including the consolidated ones of the audited entity to express a professional opinion of the auditor on whether the financial statements are prepared in all material respects in accordance with the applicable...

The audit activity is the independent examination of the annual financial statements, including the consolidated ones of the audited entity to express a professional opinion of the auditor on whether the financial statements are prepared in all material respects in accordance with the applicable...

The supervision of audit activity can be performed through different regulatory models. Depending on the specifics of each country, it uses its own model or regulatory system. In this article, the author describes several models for regulating the systems of audit activity supervision, lists...

The supervision of audit activity can be performed through different regulatory models. Depending on the specifics of each country, it uses its own model or regulatory system. In this article, the author describes several models for regulating the systems of audit activity supervision, lists...