Russian Federation
The article examines the evolution of the statement of financial results over the past 25 years from the point of view of reflection in this form of accounting (financial) statements of extraordinary expenses and income. In the article, the author analyzes the tendencies in the formation of key audit issues from one reporting period to another and discloses the composition of audit procedures used by auditors to reflect emergency situations that have occurred in the economic activities of the audited entities in the audit reports.
auditor's report, key audit issues, audit procedures, reflection of emergencies and related costs in the accounting (financial) statements
1. Mezhdunarodnyy standart audita 701 «Informirovanie o klyuchevyh voprosah audita v auditorskom zaklyuchenii» (Prilozhenie № 31 k prikazu Minfina Rossii ot 09.01.2019 № 2n (v red. ot 30.12.2020 № 335n);
2. GOST R 22.0.05–94. «Bezopasnost' v chrezvychaynyh situaciyah. Tehnogennye chrezvychaynye situacii. Terminy i opredeleniya. Safety in emergencies. Technogenic emergencies. Terms and definitions». – URL: https://docs.cntd.ru/document/1200133493;
3. Vorob'ev Yu.L., Akimov V.A., Sokolov Yu.I. Avarii na ugol'nyh shahtah // Sistemnye avarii i katastrofy v tehnosfere Rossii. — M.: Vserossiyskiy nauchno-issledovatel'skiy institut po problemam grazhdanskoy oborony i chrezvychaynyh situaciy MChS Rossii, 2012. — S. 283–286.
