Issues for discussion ………………………........................…… 30
Theme 2. Methods of audit of financial statements................................. 32 2.1.
The content and methods of the subject of the audit of financial
statements.…………………..………………..………………....
32
2.2.
The financial reporting audit methodology and audit
procedures used.…………………..………………..…………
37
2.3.
Organizational aspects of the audit of financial statements
prepared on the basis of international financial reporting
standards.…………………..………………..…………………..
43
Issues for discussion ……..…………………..…………...…….
56
Theme 3. Audit reports of business entities....…………………….…… 58 3.1.
Interpretations and comments on key financial statements……..
58
3.2.
Audit of business entities in the process of restructuring and
closure........................……………………………….…………
68
3.3.
Actions of the audit firm to detect errors in the financial
statements of the business entity .......…………..........................
81
Issues for discussion ……..………………………......………...
85
Theme 4. Control of compliance of accounting items and accounting registers....................................................................................... 86 4.1.
The relationship between financial statements and the balance
sheet and its assessment for individual items…...………………
86
4.2.
Types of balance sheet and features of their audit……..........…
94
4.3.
The procedure for applying analytical procedures in the audit
of balance…..………………………..………………..………
114
4.4.
Audit of receivables and payables.....…………………………..
123
