Концептуальный подход к проведению аудита финансовой (бухгалтерской) отчетности

Abstract

The article substantiates the need to develop an audit methodology, which includes strategies and plans, of an economic entity of any industry based on a conceptual approach, which determines the basis on the basic principles and concepts of preparing financial (accounting) reporting, including according to the rules of which jurisdiction the reporting is compiled. Particular attention is paid to the main aspects of the conceptual approach to conducting an audit of financial (accounting) statements. A matrix of conceptual foundations for the formation of a methodology for auditing a commercial organization (jurisdiction: Russian Federation) is proposed. The presented matrix is a comprehensive model and can be used as a combination of various financial reporting concepts. This model is very flexible and can be tailored to the specific wishes and needs of organizations in the design of audit procedures. When accepting an audit engagement (ISA 210), the auditor studies the conceptual framework of financial reporting and compares the purpose and objectives of the audit engagement received and the statements submitted for preliminary examination. The emphasis is on the importance of the auditor understanding the business model of the business entity. At the stage of preliminary work on accepting the audit assignment, the importance of assessing the complex geopolitical situation and the influence of the external environment on the activities of the audited entity is emphasized. To assess the possibility of accepting a new assignment or continuing to perform an assignment that is at the stage of full-fledged work, it is necessary to develop risk assessment criteria and the purpose of assessing each criterion depending on the assessment of the degree of risk of the audited entity in the external environment.