Учет основных средств и капитальных вложений как ключевой вопрос аудита отчетности

Abstract

The article is devoted to the issues of accounting of fixed assets in organizations, whose securities are circulated by the organizers of trade on the securities market. These organizations include public joint stock companies, which are subject to mandatory audit. In the auditor's reports issued to such organizations, in accordance with the requirements of ISA 701 "Key Audit Matters", key audit matters should be disclosed. Very often, auditors choose such key issues as "fixed assets" and "capital investments", especially on the eve of the entry into force from January 1, 2022 of the new accounting standards - FSBU 6/2020 "Fixed assets" and FSBU 26 / 2020 "Capital investments". The article discusses the features of accounting for fixed assets and capital investments, due to which auditors assess the risk of misstatement of accounting (financial) statements as increasing and conduct audit procedures to identify such prerequisites for the formation of statements as the valuation of fixed assets and rights to them belonging to the reporting organization.