This thesis deals with the impact of the auditor's report on the quality of the company's financial statements. Since it is often considered that the financial statements audited by the auditor are of better quality and more reliable, and the main goal of the work is to confirm or refute this idea. The work consists of four chapters. The first chapter defines the essence of the audit, basic concepts and objectives. The second chapter is devoted to the newly issued standards of quality ... show full abstractThis thesis deals with the impact of the auditor's report on the quality of the company's financial statements. Since it is often considered that the financial statements audited by the auditor are of better quality and more reliable, and the main goal of the work is to confirm or refute this idea. The work consists of four chapters. The first chapter defines the essence of the audit, basic concepts and objectives. The second chapter is devoted to the newly issued standards of quality management of the auditor's work. The third chapter contains the definition of fraudulent activity, its types, methods of identification, and also describes the role of forensic audit. The fourth chapter applies in practice the theoretical knowledge and knowledge gained in previous chapters in the analysis of recent accounting scandals with the participation of the auditor. |