Credit Institutions Financial Statements Audit in Russian Federation
Keyword(s):
Th e paper deals with current trends in the development of the credit institutions’ fi nancial statements audit in the Russian Federation. Th e authors deal with the issues of vesting the Central Bank of Russia with powers in the fi nancial institutions auditing field, as well as dwell on the analysis of the provisions defi ning the features of the credit institutions’ fi nancial statements audit at each stage of the audit assignment included in the “Methodical recommendations on credit institutions’ financial statements audit” approved by the Audit Council under the Ministry of Finance of Russia. The article pays special attention to institutions’ internal control testing.
2021 ◽
Vol 20
(1)
◽
pp. 69-78
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2020 ◽
Vol 19
(3)
◽
pp. 175-191
2020 ◽
pp. 10-24
Keyword(s):
2020 ◽
Vol 3
(8)
◽
pp. 73-79
Keyword(s):