Abstract
The article examines the evolution of the statement of financial results over the past 25 years from the point of view of reflection in this form of accounting (financial) statements of extraordinary expenses and income. In the article, the author analyzes the tendencies in the formation of key audit issues from one reporting period to another and discloses the composition of audit procedures used by auditors to reflect emergency situations that have occurred in the economic activities of the audited entities in the audit reports.
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