Publication Details
Issue: Vol 4, No 4 (2023)
Pages: 12-16
ISSN: 2660-454X
Abstract
The article analyzes the theoretical foundations of the audit of financial statements, the regulatory framework and the opinions of economists, and also notes the unification of audits by audit organizations during the audit of financial statements.
Keywords
audit
financial reporting
udit of financial statements
international auditing standards
audit organization