Abstract
Th e article discusses the trend towards an increase in the audit reports of public joint-stock companies of key audit issues related to fi nancial investments in subsidiaries. Th e trends in the formation of key audit questions from one reporting period to another and the disclosure of the composition of audit procedures used by auditors to refl ect fi nancial investments in subsidiaries of audited entities and changes in their value associated with impairment are analyzed.
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