Reporting of audit organizations: its types and significance in the system of control and supervision

UDC 657.6

Authors

Vetrova I.F., Fomina D.S.

Abstract

The article is devoted to the consideration of statements of audit organizations, which is one of the most important elements in the system of control and supervision of audit activities. The role of reporting information in building a model for the further development of the audit institution in Russia is estimated. Based on the analysis, shortcomings were identified and directions for improving the reporting data of audit organizations were formulated.

Keywords

audit, reporting, auditing, quality, reform.