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Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Svetlana Orlova
Audit of Consolidated Financial Statements
Economics
(Bachelor’s programme)
2016
According to the Federal Law of 27.07.2010 N 208-FZ (ed. From 04.11.2014) "On the consolidated financial statements' audit of the consolidated financial statements (CFS) is a must. Audit of CFS has a certain specificity in the planning stages of the procedure and forming an opinion on the consolidated financial statements that are reliable in all material aspects.

In this paper we set the goal of developing the theoretical and methodological foundations of the consolidated financial statements audit, based on the analysis of the current regulatory framework and theoretical papers.

The subject of the research paper is the technique of CFS audit. The object of research is an enterprise JSC "SMC "Irkut "" The main papers for this research are papers written by domestic and foreign researchers, regulatory audit database, presented as Russian law and foreign.

The scientific novelty of the research is to develop theoretical and methodological foundations of the audit the consolidated financial statements, as there is no single methodology for the audit. Also it should be taken into account the fact that the consolidated financial statements have several features that are not regulated by the current legislation.

The first chapter involves the analysis of the theoretical aspects of the CFS audit. The second chapter describes the contents of the CFS audit, and also contains a development methodology of CFS audit in accordance with its characteristics. The main attention is paid to the planning stages and their characteristics, there is the development of audit procedures in accordance with the audit examined the planning stage, especially the CFS and the regulatory framework. The third chapter involves the testing of the developed technique. The results of this work may be proposed for the audit of this type of statements.

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