Abstract
The article presents the author’s methodology for identifying the risks of material misstatement, based on the requirements of regulatory legislation in the fi eld of audit. Th e process of reflecting the results of the audit survey in the working documentation is considered. Attention is focused on the individual components of the audit file in order to detail the data obtained and combine them into a single information flow. The main problematic aspects in the formation of the auditor’s working documentation in terms of identifying and assessing the risks of material misstatement are analyzed.
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